<SEC-DOCUMENT>0001213900-23-039742.txt : 20230515
<SEC-HEADER>0001213900-23-039742.hdr.sgml : 20230515
<ACCEPTANCE-DATETIME>20230515160507
ACCESSION NUMBER:		0001213900-23-039742
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		95
CONFORMED PERIOD OF REPORT:	20230331
FILED AS OF DATE:		20230515
DATE AS OF CHANGE:		20230515

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Versus Systems Inc.
		CENTRAL INDEX KEY:			0001701963
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39885
		FILM NUMBER:		23921928

	BUSINESS ADDRESS:	
		STREET 1:		#302-1620
		STREET 2:		W.8TH AVE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6J 1V4
		BUSINESS PHONE:		604-719-5614

	MAIL ADDRESS:	
		STREET 1:		#302-1620
		STREET 2:		W.8TH AVE
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6J 1V4
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ea178398-6k_versussys.htm
<DESCRIPTION>REPORT OF FOREIGN PRIVATE ISSUER
<TEXT>
<XBRL>
<?xml version="1.0" encoding="ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:25 UTC 2023 -->
<html xmlns:country="http://xbrl.sec.gov/country/2022" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:compsci="http://compsciresources.com" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:us-types="http://fasb.org/us-types/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:vs="http://www.versussystems.com/20230331" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns="http://www.w3.org/1999/xhtml">
<head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type" />
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>UNITED STATES<br/>
SECURITIES AND EXCHANGE COMMISSION<br/>
Washington, D.C. 20549</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>FORM <ix:nonNumeric contextRef="c0" name="dei:DocumentType">6-K</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO
RULE 13a-16 OR 15d-16 UNDER THE<br/>
SECURITIES EXCHANGE ACT OF 1934</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">For the month of May <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2023</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Commission File Number <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber"><b>001-39885</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><span style="-sec-ix-hidden: hidden-fact-0">VERSUS SYSTEMS INC.</span><br/>
</b>(Translation of registrant&#8217;s name into English)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>1558 West Hastings Street</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Vancouver BC V6G 3J4 Canada</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; ">(Address of principal
executive offices)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
files or will file annual reports under cover Form 20-F or Form 40-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Form 20-F <span style="font-family: Times New Roman, Times, Serif">&#9746;</span>&#160;
Form 40-F <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark if the registrant is submitting
the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):&#160;&#160;&#160;__</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark if the registrant is submitting
the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):&#160;&#160;&#160;__</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>



</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>EXPLANATORY NOTE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On May 15, 2023, Versus Systems
Inc. filed on SEDAR in Canada its Consolidated Financial Statements for the three-month periods ended March 31, 2023 and 2022 and the
related Management&#8217;s Discussion and Analysis for the three-month periods ended March 31, 2023 and 2022, copies of which are furnished
herewith as Exhibit 99.1 and Exhibit 99.2, respectively. Also attached is a copy of the Form 52-109F2 &#8211; Certification of Interim
Filings &#8211; CFO (IPO/RTO) furnished herewith as Exhibit 99.3 and Form 52-109F2 &#8211; Certification of Interim Filings &#8211; CEO
(IPO/RTO) furnished herewith as Exhibit 99.4.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>EXHIBIT INDEX</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="text-align: left; border-bottom: black 1.5pt solid; vertical-align: top; width: 9%"><span style="font-size: 10pt"><b>Exhibit</b></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 90%"><span style="font-size: 10pt"><b>Description</b></span></td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">99.1</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><a href="ea178398ex99-1_versussys.htm"><span style="font-size: 10pt">Consolidated Financial Statements for the three-month periods ended March 31, 2023 and 2022</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">99.2</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify"><a href="ea178398ex99-2_versussys.htm"><span style="font-size: 10pt">Management&#8217;s Discussion and Analysis for the three-month periods ended March 31, 2023 and 2022</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">99.3</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify"><a href="ea178398ex99-3_versussys.htm"><span style="font-size: 10pt">52-109F2 &#8211; Certification of Interim Filings &#8211; CFO (IPO/RTP)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">99.4</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify"><a href="ea178398ex99-4_versussys.htm"><span style="font-size: 10pt">52-109F2 &#8211; Certification of Interim Filings &#8211; CEO (IPO/RTO)</span></a></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 2; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SIGNATURE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2"><span style="font-size: 10pt"><b>VERSUS SYSTEMS INC.</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 60%">&#160;</td>
    <td style="width: 4%">&#160;</td>
    <td style="width: 36%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: white 3pt solid"><span style="font-size: 10pt">Date: May 15, 2023</span></td>
    <td style="border-bottom: white 3pt solid"><span style="font-size: 10pt">By: </span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">/s/ Matthew Pierce </span></td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom"><span style="font-size: 10pt">Matthew Pierce</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Chief Executive Officer</span></td></tr>
  </table><div>
</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;</b></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;</b></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">2</p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><div style="display: none"><ix:header>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+VgkcKDj1F77+OHcDjZyFpA==] CSR-->
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:EntityRegistrantName">Versus Systems Inc.</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="vs-20230331.xsd" xlink:type="simple"></link:schemaRef></ix:references>
<ix:resources></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ea178398ex99-1_versussys.htm
<DESCRIPTION>CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2023 AND 2022
<TEXT>
<XBRL>
<?xml version="1.0" encoding="ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:26 UTC 2023 -->
<html xmlns:country="http://xbrl.sec.gov/country/2022" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:compsci="http://compsciresources.com" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:us-types="http://fasb.org/us-types/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:vs="http://www.versussystems.com/20230331" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns="http://www.w3.org/1999/xhtml">
<head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type" />
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>Exhibit 99.1</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;<img alt="" src="ex99-1_001.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>(Expressed in United States dollars)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>THREE MONTH PERIOD ENDED</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>MARCH 31, 2023</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 1; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt"></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Versus Systems Inc.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Condensed Interim Consolidated Statements of Financial Position</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Expressed in US Dollars)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Unaudited &#8211; prepared by management)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31, </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2023</b></p></td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-left: 9pt">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="usd">5,279,410</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="usd">1,178,846</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Receivables, net of allowance (Note 5)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="usd">34,567</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="usd">60,749</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Prepaids and other current assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepayments" scale="0" unitRef="usd">402,352</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepayments" scale="0" unitRef="usd">223,226</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssets" scale="0" unitRef="usd">5,716,329</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssets" scale="0" unitRef="usd">1,462,821</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Restricted deposit (Note 6)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents" scale="0" unitRef="usd">8,490</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents" scale="0" unitRef="usd">8,489</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deposits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Property and equipment, net (Note 7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="0" unitRef="usd">114,815</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="0" unitRef="usd">172,841</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Intangible assets (Note 10)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">6,381,563</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">7,058,366</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="0" unitRef="usd">12,321,197</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="0" unitRef="usd">8,802,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">LIABILITIES AND EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Accounts payable and accrued liabilities (Note 11, Note 12 and Note 14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="usd">260,116</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="usd">522,012</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RentDeferredIncomeClassifiedAsCurrent" scale="0" unitRef="usd">45,406</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RentDeferredIncomeClassifiedAsCurrent" scale="0" unitRef="usd">69,273</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Notes payable - Related Party (Note 12)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentPayables" scale="0" unitRef="usd">2,567,793</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentPayables" scale="0" unitRef="usd">2,604,713</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Lease liability (Note 19)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLeaseLiabilities" scale="0" unitRef="usd">64,921</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLeaseLiabilities" scale="0" unitRef="usd">128,560</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="0" unitRef="usd">2,938,236</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="0" unitRef="usd">3,324,558</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Lease liability (Note 19)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-1">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-2">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Notes payable - Related Party (Note 12)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-3">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-4">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="0" unitRef="usd">2,938,236</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="0" unitRef="usd">3,324,558</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Equity (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt">Share capital (Note 13)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in">Common shares</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="0" unitRef="usd">128,823,181</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="0" unitRef="usd">122,353,525</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in">Class &#8220;A&#8221; shares</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">28,247</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">28,247</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Reserves (Note 13)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReserves" scale="0" unitRef="usd">13,259,645</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReserves" scale="0" unitRef="usd">14,506,758</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Cumulative Translation Adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" scale="0" unitRef="usd">164,318</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" scale="0" unitRef="usd">154,970</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt">Deficit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RetainedEarnings" scale="0" sign="-" unitRef="usd">126,376,607</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RetainedEarnings" scale="0" sign="-" unitRef="usd">125,182,412</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EquityAttributableToOwnersOfParent" scale="0" unitRef="usd">15,898,784</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EquityAttributableToOwnersOfParent" scale="0" unitRef="usd">11,861,088</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Non-controlling interest (Note 8)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="0" sign="-" unitRef="usd">6,515,823</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterests" scale="0" sign="-" unitRef="usd">6,383,129</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">9,382,961</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">5,477,959</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Liabilities and Equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EquityAndLiabilities" scale="0" unitRef="usd">12,321,197</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EquityAndLiabilities" scale="0" unitRef="usd">8,802,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Nature of operations (Note 1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Commitments (Note 19)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Subsequent events (Note 20)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These unaudited condensed interim consolidated
financial statements were authorized for issue by the Board of Directors on May 15, 2023. They are signed on behalf of the Board of Directors
by:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 40%; border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b><i>&#8220;Matthew Pierce&#8221;</i></b></span></td>
    <td style="white-space: nowrap; width: 20%; padding-bottom: 1.5pt">&#160;</td>
    <td style="white-space: nowrap; width: 40%; border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b><i>&#8220;Brian Tingle&#8221;</i></b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-size: 10pt">Director</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="white-space: nowrap"><span style="font-size: 10pt">Director</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part of
these condensed interim consolidated financial statements.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Versus Systems Inc.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Condensed Interim Consolidated Statements of Loss and Comprehensive
Loss</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Expressed in US Dollars)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Unaudited &#8211; prepared by management)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Three Months Ended</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Three Months Ended</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">REVENUES</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-left: 9pt">Revenues</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="usd">157,950</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="usd">323,756</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">EXPENSES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Amortization (Note 7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:AmortizationOfEquipment" scale="0" unitRef="usd">73,601</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:AmortizationOfEquipment" scale="0" unitRef="usd">74,494</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Amortization of intangible assets (Note 10)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:AmortizationOfIntangibleAsset" scale="0" unitRef="usd">686,353</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:AmortizationOfIntangibleAsset" scale="0" unitRef="usd">637,690</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Consulting fees (Note 3)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:ConsultingFeesNote11" scale="0" unitRef="usd">173,396</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:ConsultingFeesNote11" scale="0" unitRef="usd">148,407</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Foreign exchange (gain) loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:ForeignExchangesLoss" scale="0" unitRef="usd">14,352</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:ForeignExchangesLoss" scale="0" unitRef="usd">108,833</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Office and miscellaneous expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GeneralAndAdministrativeExpense" scale="0" unitRef="usd">120,267</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GeneralAndAdministrativeExpense" scale="0" unitRef="usd">189,630</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="0" unitRef="usd">24,625</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="0" unitRef="usd">36,568</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Professional fees (Note 14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfessionalFeesExpense" scale="0" unitRef="usd">227,805</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfessionalFeesExpense" scale="0" unitRef="usd">435,004</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Salaries and wages (Note 14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WagesAndSalaries" scale="0" unitRef="usd">1,217,453</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WagesAndSalaries" scale="0" unitRef="usd">1,457,912</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Sales and marketing</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SalesAndMarketingExpense" scale="0" unitRef="usd">36,490</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SalesAndMarketingExpense" scale="0" unitRef="usd">48,849</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Software delivery costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:SoftwareDeliveryCosts" scale="0" unitRef="usd">157,610</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:SoftwareDeliveryCosts" scale="0" unitRef="usd">237,023</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Share-based compensation (Note 13)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForSharebasedPayments" scale="0" sign="-" unitRef="usd">1,247,113</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForSharebasedPayments" scale="0" unitRef="usd">508,403</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt">&#160;<b>Total operating loss</b></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:TotalOperatingExpense" scale="0" sign="-" unitRef="usd">1,326,889</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:TotalOperatingExpense" scale="0" sign="-" unitRef="usd">3,559,057</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Finance expense (Note 12)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-5">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:FinanceExpense1" scale="0" unitRef="usd">24,358</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Change in fair value of warrant liability (Note 3)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-6">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:ChangeInFairValueOfWarrantLiability" scale="0" unitRef="usd">227,997</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Net loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="usd">1,326,889</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="usd">3,355,418</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Other comprehensive loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Foreign currency translation (gain) loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" scale="0" unitRef="usd">9,348</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-7">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Loss and comprehensive loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" scale="0" sign="-" unitRef="usd">1,317,541</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" scale="0" sign="-" unitRef="usd">3,355,418</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Total other comprehensive loss attributable to:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt">Shareholders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="0" sign="-" unitRef="usd">9,348</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-8">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-9">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="0" sign="-" unitRef="usd">9,348</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-11">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Total comprehensive loss attributable to:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Shareholders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="0" sign="-" unitRef="usd">1,184,847</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" scale="0" sign="-" unitRef="usd">2,581,900</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Non-controlling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:NoncontrollingInterestinDollars" scale="0" sign="-" unitRef="usd">132,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:NoncontrollingInterestinDollars" scale="0" sign="-" unitRef="usd">773,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" scale="0" sign="-" unitRef="usd">1,317,541</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" scale="0" sign="-" unitRef="usd">3,355,418</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-13; -sec-ix-hidden: hidden-fact-12">Basic and diluted loss per common share attributable to Versus Systems Inc.</div></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="usdPershares">0.14</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="usdPershares">2.10</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt"><div style="-sec-ix-hidden: hidden-fact-15; -sec-ix-hidden: hidden-fact-14">Weighted average common shares outstanding</div></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares">8,244,860</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares">1,272,094</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part of
these condensed interim consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 3; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Versus Systems Inc.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Condensed Interim Consolidated Statements of Changes in Equity (Deficit)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Expressed in US Dollars)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Unaudited &#8211; prepared by management)<br/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.125in">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Number of common shares</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>Number of </b></p> <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>Class &#8220;A&#8221; </b></p> <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>Shares</b></p></td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Common Shares</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Commitment to issue shares</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Class &#8220;A&#8221; Shares</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Reserves</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Currency Translation Adjustment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Deficit</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Non-controlling Interest</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Total Equity (Deficit)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.125in">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 17.5%; font-weight: bold; padding-bottom: 1.5pt">Balance at December 31, 2021</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">1,036,951</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c5" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">338</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">110,226,715</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">2,703,326</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">28,247</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">10,661,294</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-16">-</div></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">100,995,334</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">22,624,249</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">8,621,581</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 0.5%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 0.5%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 6%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">14,002,668</ix:nonFraction></td><td style="width: 0.5%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Shares issued in public offering</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="INF" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginShares" scale="0" unitRef="shares">331,042</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-17">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">7,876,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-18">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-19">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-20">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-21">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-22">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">7,876,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">7,876,960</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Share issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">900,720</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-23">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-24">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-25">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-26">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-27">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">900,720</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">900,720</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Holdco shares exchanged for common shares</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued" scale="0" unitRef="shares">11,441</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-28">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="vs:HoldcoSharesExchangedForCommonShares" scale="0" unitRef="usd">186,294</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-29">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-30">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-31">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-32">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="vs:HoldcoSharesExchangedForCommonShares" scale="0" sign="-" unitRef="usd">4,562,631</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="vs:HoldcoSharesExchangedForCommonShares" scale="0" sign="-" unitRef="usd">4,376,337</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="vs:HoldcoSharesExchangedForCommonShares" scale="0" unitRef="usd">4,376,337</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-33">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-34">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-35">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c20" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" unitRef="usd">508,403</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-36">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" unitRef="usd">508,403</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" unitRef="usd">508,403</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Loss and comprehensive loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">2,581,900</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">2,581,900</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">773,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">3,355,418</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; padding-bottom: 1.5pt">Balance at March 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c25" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">1,379,434</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c26" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">338</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">117,389,249</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">2,703,326</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">28,247</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">11,169,697</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c31" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">108,139,866</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">23,150,653</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">5,018,761</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">18,131,892</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Shares issued in public offering</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="INF" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginShares" scale="0" unitRef="shares">2,376,249</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">4,255,400</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">4,255,400</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">4,255,400</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Shares issued in private placement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="INF" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPrivatePlacements" scale="0" unitRef="shares">412,292</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPrivatePlacement" scale="0" unitRef="usd">1,119,373</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPrivatePlacement" scale="0" unitRef="usd">1,119,373</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPrivatePlacement" scale="0" unitRef="usd">1,119,373</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Shares issued in acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="INF" format="ixt:num-dot-decimal" name="vs:SharesIssuedWithAcquisitionShares" scale="0" unitRef="shares">4,196</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedWithAcquisition" scale="0" unitRef="usd">425,445</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedWithAcquisition" scale="0" sign="-" unitRef="usd">2,703,326</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-39">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedWithAcquisition" scale="0" unitRef="usd">2,277,881</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Share issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">835,942</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">835,942</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">835,942</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" unitRef="usd">1,059,180</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" unitRef="usd">1,059,180</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" unitRef="usd">1,059,180</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Cumulative translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c43" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="usd">154,970</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="usd">154,970</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="usd">154,970</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Loss and comprehensive loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">17,042,547</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">17,042,547</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">1,364,368</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">18,406,915</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; padding-bottom: 1.5pt">Balance at December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c46" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">4,172,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c47" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">338</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c48" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">122,353,525</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">28,247</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">14,506,758</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">154,970</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c53" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">125,182,412</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">11,861,088</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">6,383,129</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">5,477,959</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Exercise of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c56" decimals="INF" format="ixt:num-dot-decimal" name="vs:ExerciseOfWarrantsinShares" scale="0" unitRef="shares">4,042,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-46">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" scale="0" unitRef="usd">4,446,200</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" scale="0" unitRef="usd">4,446,200</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" scale="0" unitRef="usd">4,446,200</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Shares issued in public offering</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c56" decimals="INF" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginShares" scale="0" unitRef="shares">2,500,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">2,250,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">2,250,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:SharesIssuedInPublicOfferinginDollars" scale="0" unitRef="usd">2,250,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Share issuance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">226,544</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">226,544</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:ShareIssuanceCosts" scale="0" sign="-" unitRef="usd">226,544</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" sign="-" unitRef="usd">1,247,113</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" sign="-" unitRef="usd">1,247,113</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" scale="0" sign="-" unitRef="usd">1,247,113</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Cumulative translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c61" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="usd">9,348</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="usd">9,348</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="usd">9,348</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Loss and comprehensive loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c62" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">1,194,195</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">1,194,195</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c65" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">132,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" scale="0" sign="-" unitRef="usd">1,326,889</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; padding-bottom: 1.5pt">Balance at March 31, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c66" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">10,714,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c67" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">338</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">128,823,181</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">28,247</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">13,259,645</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">164,318</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">126,376,607</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c73" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">15,898,784</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="usd">6,515,823</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="usd">9,382,961</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part of
these condensed interim consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 4; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Versus Systems Inc.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Condensed Interim Consolidated Statements of Cash Flows</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Expressed in US Dollars)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Unaudited &#8211; prepared by management)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended<br/> March 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended<br/> March 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">CASH PROVIDED BY (USED IN)</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">OPERATING ACTIVITIES</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-left: 9pt">Loss for the period</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="usd">1,326,889</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="usd">3,355,418</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Items not affecting cash:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Amortization (Note 7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="0" unitRef="usd">73,601</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="0" unitRef="usd">74,494</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in">Amortization of intangible assets (Note 10)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationExpense" scale="0" unitRef="usd">686,353</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationExpense" scale="0" unitRef="usd">637,690</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Finance expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:FinanceExpense" scale="0" unitRef="usd">24,358</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in">Loss on sale of equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" scale="0" unitRef="usd">2,659</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:AccruedInterestExpenses" scale="0" sign="-" unitRef="usd">2,149</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:AccruedInterestExpenses" scale="0" sign="-" unitRef="usd">6,982</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in">Effect of foreign exchange</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:EffectOfForeignExchanges" scale="0" sign="-" unitRef="usd">10,012</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:EffectOfForeignExchanges" scale="0" unitRef="usd">25,066</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Change in fair value of warrant liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:ForgivenessOnGovernmentLoan" scale="0" sign="-" unitRef="usd">227,997</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in">Share-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForSharebasedPayments" scale="0" sign="-" unitRef="usd">1,247,113</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForSharebasedPayments" scale="0" unitRef="usd">508,403</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Changes in non-cash working capital items:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in">Receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" scale="0" unitRef="usd">26,182</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" scale="0" unitRef="usd">52,590</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in">Prepaids and other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:PrepaidsAndDepositsAmount" scale="0" sign="-" unitRef="usd">179,126</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:PrepaidsAndDepositsAmount" scale="0" sign="-" unitRef="usd">163,710</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" scale="0" sign="-" unitRef="usd">23,867</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" scale="0" sign="-" unitRef="usd">59,535</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Accounts payable and accrued liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" scale="0" sign="-" unitRef="usd">261,896</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" scale="0" sign="-" unitRef="usd">69,414</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Cash used in operating activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">2,257,959</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">2,546,492</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">FINANCING ACTIVITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Repayment of notes payable &#8211; related party</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities" scale="0" unitRef="usd">36,795</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities" scale="0" unitRef="usd">65,396</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Proceeds from warrant exercises</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromExerciseOfOptions" scale="0" unitRef="usd">4,446,200</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Proceeds from share issuances</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromIssuingShares" scale="0" unitRef="usd">2,250,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromIssuingShares" scale="0" unitRef="usd">7,876,960</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Payments for lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" scale="0" unitRef="usd">65,788</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" scale="0" unitRef="usd">63,562</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 9pt">Payments of share issuance costs</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForShareIssueCosts" scale="0" unitRef="usd">226,544</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForShareIssueCosts" scale="0" unitRef="usd">725,907</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Cash provided by financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="0" unitRef="usd">6,367,073</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="0" unitRef="usd">7,022,095</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">INVESTING ACTIVITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt">Purchase of equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:PurchaseOfEquipment" scale="0" unitRef="usd">17,850</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Proceeds from sale of equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" scale="0" unitRef="usd">1,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Development of intangible assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForDevelopmentProjectExpenditure" scale="0" unitRef="usd">9,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForDevelopmentProjectExpenditure" scale="0" unitRef="usd">777,263</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Cash used in investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">8,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">795,113</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Change in cash during the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" scale="0" unitRef="usd">4,100,564</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" scale="0" unitRef="usd">3,680,490</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Cash - Beginning of period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="usd">1,178,846</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="usd">1,678,156</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Cash - End of period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="usd">5,279,410</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="usd">5,358,646</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Supplemental Cash Flow Information (Note 18)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">The
accompanying notes are an integral part of these condensed interim consolidated financial statements.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 5; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_1" escape="true" name="vs:DisclosureOfNatureOfOperationAndGoingConcernExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 0.5in"><b>1.</b></td><td style="text-align: justify"><b>NATURE OF OPERATIONS </b></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_2" id="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Versus Systems Inc. (the &#8220;Company&#8221;)
was continued under the Business Corporations Act (British Columbia) effective January 2, 2007. The Company&#8217;s head office and registered
and records office is 1558 West Hastings Street, Vancouver, BC, V6C 3J4, Canada. The Company&#8217;s common stock is traded on the NASDAQ
under the symbol &#8220;VS&#8221;. The Company&#8217;s Unit A warrants are traded on NASDAQ under &#8220;VSSYW&#8221;. On November 9,
2022, the Company completed a one-for-15 reverse stock split of the Company&#8217;s common shares. All share and per share data are presented
to reflect the reverse share split on a retroactive basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_3" id="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company is engaged in the technology
sector and has developed a proprietary prizing and promotions tool allowing game developers and creators of streaming media, live events,
broadcast TV, games, apps, and other content to offer real world prizes inside their content. The ability to win prizes drives increased
levels of consumer engagement creating an attractive platform for advertisers.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_4" id="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In June 2021, the Company completed
its acquisition of multimedia, production, and interactive gaming company Xcite Interactive, a provider of online audience engagement
through its owned and operated XEO technology platform. The company partners with multiple professional sports franchises across Major
League Baseball (MLB), National Hockey League (NHL), National Basketball Association (NBA) and the National Football League (NFL) as well
as the Olympics, World Cup, and other global sporting events to drive in-stadium audience engagement as well as a software licensing business
to drive audience engagement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue
in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations.
Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As
of March 31, 2023, the Company has not achieved positive cash flow from operations and is not able to finance day to day activities through
operations and as such, there is substantial doubt as to the Company&#8217;s ability to continue as a going concern. The Company&#8217;s
continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds therefrom and/or raise
equity capital or borrowings sufficient to meet current and future obligations. These condensed interim consolidated financial statements
do not include any adjustments as to the recoverability and classification of recorded asset amounts and classification of liabilities
that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBasisOfConsolidationExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 0.5in"><b>2.</b></td><td style="text-align: justify"><b>BASIS OF PRESENTATION</b></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_2" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Statement of compliance </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_3" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements, including comparatives, have been prepared in accordance with International Audit Standards (IAS) 34, Interim Financial
Reporting, as issued by the International Accounting Standards Board (IASB) and the interpretations of the IFRS Interpretations committee.
They do not include all disclosures required by International Financial Reporting Standards (IFRS) for annual financial statements, and
therefore should be read in conjunction with the Company&#8217;s audited consolidated financial statements for the year ended December
31, 2022, prepared in accordance with IFRS as issued by the IASB.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_4" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements were authorized for issue by the Board of Directors on May 15, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 6; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>2.</b></td><td style="text-align: justify"><b>BASIS OF PRESENTATION (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_5" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Basis of measurement</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_6" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments
at fair value. In addition, these condensed interim consolidated financial statements have been prepared using the accrual basis of accounting
except for cash flow information.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_7" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Functional and presentation currency</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_8" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements are presented in United States dollars, unless otherwise noted, which is the functional currency of the Company and
its subsidiaries.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_9" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Basis of consolidation</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_10" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements include the accounts of Versus Systems Inc. and its subsidiaries, from the date control was acquired. Control exists
when the Company possesses power over an investee, has exposure to variable returns from the investee and has the ability to use its power
over the investee to affect its returns. All inter-company balances and transactions, and any unrealized income and expenses arising from
inter-company transactions, are eliminated on consolidation. For partially owned subsidiaries, the interest attributable to non-controlling
shareholders is reflected in non-controlling interest. Adjustments to non-controlling interest are accounted for as transactions with
owners and adjustments that do not involve the loss of control are based on a proportionate amount of the net assets of the subsidiary.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_11" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfSubsidiaryTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><b>Name of Subsidiary</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Place of Incorporation</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><b>Proportion of<br/>
 Ownership<br/>
 Interest</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Principal Activity</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: left">Versus Systems (Holdco) Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: left"><ix:nonNumeric contextRef="c75" name="ifrs-full:CountryOfIncorporationOrResidenceOfAssociate">United States of America</ix:nonNumeric></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 20%; text-align: right"><ix:nonFraction contextRef="c75" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInAssociate" scale="-2" unitRef="pure">81.9</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: left"><ix:nonNumeric contextRef="c75" name="vs:PrincipalActivity">Holding Company</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Versus Systems UK, Ltd.</td><td>&#160;</td>
    <td style="text-align: left"><ix:nonNumeric contextRef="c76" name="ifrs-full:CountryOfIncorporationOrResidenceOfAssociate">United Kingdom</ix:nonNumeric></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c76" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInAssociate" scale="-2" unitRef="pure">81.9</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left"><ix:nonNumeric contextRef="c76" name="vs:PrincipalActivity">Sales Company</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Versus LLC <br/></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt"><ix:nonNumeric contextRef="c77" name="ifrs-full:CountryOfIncorporationOrResidenceOfAssociate">United States of America</ix:nonNumeric> <br/></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonFraction contextRef="c77" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInAssociate" scale="-2" unitRef="pure">81.9</ix:nonFraction></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt"><ix:nonNumeric contextRef="c77" name="vs:PrincipalActivity">Technology Company</ix:nonNumeric> <br/></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Xcite Interactive, Inc.</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt"><ix:nonNumeric contextRef="c78" name="ifrs-full:CountryOfIncorporationOrResidenceOfAssociate">United States of America</ix:nonNumeric></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c78" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInAssociate" scale="-2" unitRef="pure">100.0</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt"><ix:nonNumeric contextRef="c78" name="vs:PrincipalActivity">Technology Company</ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_12" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Significant Accounting Judgments,
Estimates and Assumptions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_13" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The preparation of these condensed
interim consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported
amounts of assets and liabilities at the date of the condensed interim consolidated financial statements. Estimates and assumptions are
continually evaluated and are based on historical experience and management&#8217;s assessment of current events and other facts and circumstances
that are considered to be relevant. Actual results could differ from these estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_14" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Significant assumptions about the
future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a
material adjustment to the carrying amounts of assets and liabilities in the event that actual results differ from assumptions made, relate
to, but are not limited to, the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 7; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>2.</b></td><td style="text-align: justify"><b>BASIS OF PRESENTATION (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_15" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">i) Deferred
income taxes</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_16" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets, including those
arising from un-utilized tax losses, require management to assess the likelihood that the Company will generate sufficient taxable earnings
in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend
on management&#8217;s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to
obtain tax deductions in future periods. To the extent that future cash flows and taxable income differ significantly from estimates,
the ability of the Company to realize the net deferred tax assets recorded at the reporting date could be impacted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_17" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">ii) Economic
recoverability and probability of future economic benefits of intangible assets</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_18" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Management has determined that intangible
asset costs which were capitalized may have future economic benefits and may be economically recoverable. Management uses several criteria
in its assessments of economic recoverability and probability of future economic benefits including anticipated cash flows and estimated
economic life.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_19" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> iii) Valuation of share-based compensation</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_20" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based compensation. Option pricing models require the input of subjective assumptions including
expected price volatility, interest rate, and forfeiture rate. Input assumptions changes can materially affect the fair value estimate
and the Company&#8217;s earnings and equity reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_21" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> iv) Depreciation and Amortization</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59.85pt; text-align: justify; text-indent: -23.85pt">&#160;</p></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_22" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s intangible assets
and equipment are depreciated and amortized on a straight-line basis, taking into account the estimated useful lives of the assets and
residual values. Changes to these estimates may affect the carrying value of these assets, net loss, and comprehensive income (loss) in
future periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_23" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">v) Determination
of functional currency</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_24" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The functional currency of the Company
and its subsidiaries is the currency of the primary economic environment in which each entity operates. Determination of the functional
currency may involve certain judgments to determine the primary economic environment. The functional currency may change if there is a
change in events and conditions which determines the primary economic environment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_25" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">vi) Revenue Recognition</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_26" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_25"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_27" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_26"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">vii) Business combinations</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.9in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_28" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_27"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Judgement was used in determining
whether the acquisition of Xcite Interactive, Inc. was a business combination or an asset acquisition. Estimates were made as to the fair
value of assets and liabilities acquired. In certain circumstances, such as the valuation of equipment, intangible assets and goodwill
acquired, the Company may rely on independent third-party valuators. The Company measured all the assets acquired and liabilities assumed
at their acquisition-date fair values.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 8; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>2.</b></td><td style="text-align: justify"><b>BASIS OF PRESENTATION (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_29" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_28"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The excess of the consideration paid
over the acquisition-date fair values of the net assets acquired, was recognized as goodwill as of the acquisition date in business combination.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_30" id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_29"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">viii) Subsequent Valuation of Intangibles
Assets and Goodwill</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.9in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_30"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company used three generally accepted
principles to calculate the fair value of acquired intangible assets and goodwill from the Xcite acquisition: the income approach, the
market approach, and the cost approach. The calculated fair value of each acquired asset is used in the Company&#8217;s annual impairment
testing. Impairment loss is the amount by which the carrying amount of an asset or cash-generating unit (CGU) exceeds its recoverable
amount. Recoverable amount is the higher of an asset&#8217;s fair value less costs of disposal and its value in use. Value in use is the
present value of the future cash flows expected to be derived from the asset or CGU.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_2" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Basic and diluted loss per share </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_3" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_2"><ix:continuation id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Basic earnings (loss) per share is computed
by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting
periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares
outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number
of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such
exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and
warrants excluded from diluted loss per share as of March 31, 2023 totalled <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:LossPerShareTotalled" scale="0" unitRef="usd">1,978,948</ix:nonFraction> (December 31, 2022 &#8211; <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:LossPerShareTotalled" scale="0" unitRef="usd">7,081,173</ix:nonFraction>).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_4" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Property and
equipment</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify; text-indent: -0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_5" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_4"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Property and
equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual
value and estimated economic life of the specific assets using the straight-line method over the period indicated below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_6" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets"><ix:continuation id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Asset</b></span></td>
    <td style="width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rate</b></span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computers</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c80" name="ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line, 3 years</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c81" name="ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shorter of useful life or lease term</span></ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_7" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Financial instruments</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_8" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_7"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Classification </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_9" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_8"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company classifies its financial
instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income
(loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification
of debt instruments is driven by the Company&#8217;s business model for managing the financial assets and their contractual cash flow
characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition
the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities
are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives)
or the Company has opted to measure them at FVTPL.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 9; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_10" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_9"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Measurement</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_11" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_10"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table shows the classification
of financial instruments:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_12" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_11"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfFinancialAssetsAndLiabilities"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; ">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"><span style="font-size: 10pt">Financial assets/liabilities</span></td>
    <td style="padding-bottom: 1.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-size: 10pt">Classification IFRS 9</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Cash </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="vs:FinancialAssetsLiabilitiesCash"><span style="font-size: 10pt">FVTPL</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Receivables</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="vs:FinancialAssetsLiabilitiesReceivables"><span style="font-size: 10pt">Amortized cost</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Restricted deposit </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="vs:FinancialAssetsLiabilitiesRestrictedDeposit"><span style="font-size: 10pt">Amortized cost</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Deposit</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="vs:FinancialAssetsDeposits"><span style="font-size: 10pt">Amortized cost</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Accounts payable and accrued liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="vs:FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities"><span style="font-size: 10pt">Amortized cost</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Notes payable</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="vs:FinancialAssetsLiabilitiesNotesPayable"><span style="font-size: 10pt">Amortized cost</span></ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_13" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_12"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets and liabilities
at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_14" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_13"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities at
amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized
cost less any impairment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_15" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_14"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets and liabilities
at FVTPL</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_16" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_15"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities carried
at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and
losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in
the period in which they arise.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_17" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_16"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Impairment of financial assets
at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_18" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_17"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An &#8216;expected credit loss&#8217;
impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value
of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount
and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated
with the asset, discounted at the financial asset&#8217;s original effective interest rate, either directly or through the use of an allowance
account and the resulting loss is recognized in profit or loss for the period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_19" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_18"><ix:continuation id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In a subsequent period, if the amount
of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is
reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not
exceed what the amortized cost would have been had the impairment not been recognized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_20" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_19"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Intangible assets excluding goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_21" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_20"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Derecognition of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_22" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_21"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company derecognizes financial
assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and
substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally
recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_23" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_22"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, the Company
does not have any derivative financial assets and liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 10; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)	<br/></b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;<br/></b></p><div>



</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_24" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_23"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangible assets acquired
separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and
recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research
activities is recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_25" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_24"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangibles with a finite useful life
are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which
the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration
of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and
future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors.
If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows
used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine
the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life
of the intangible to the Company, the useful life is considered indefinite.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_26" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_25"><ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangibles with a finite useful life
are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used
up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine
whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount
of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company&#8217;s intangible asset is
amortized on a straight-line basis over <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="vs:IntangiableAssetsUsefulLife">3</ix:nonNumeric> years. In the year development costs are incurred, amortization is based on a half year.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_27" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_26"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_28" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_27"><ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company allocates goodwill arising
from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business
combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or
when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be
a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_29" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_28"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinanceCostsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Deferred financing costs</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_30" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_29"><ix:continuation id="_DescriptionOfAccountingPolicyForFinanceCostsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred financing costs consist primarily
of direct incremental costs related to the Company&#8217;s public offering of its common stock completed in February 2022. Upon completion
of the Company&#8217;s financing any deferred costs were offset against the proceeds. The Company incurred $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:DeferredTaxAsset" scale="0" unitRef="usd">0</ix:nonFraction> during the year ended December
31, 2022, and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:DeferredTaxAsset" scale="0" unitRef="usd">0</ix:nonFraction> during the period ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_31" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_30"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Impairment of intangible assets
excluding goodwill</b>	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_32" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_31"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_33" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_32"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_34" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_33"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the intention to complete the intangible asset and use or sell it;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_35" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_34"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the ability to use or sell the intangible asset;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_36" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_35"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(d)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">how the intangible asset will generate probable future economic benefits;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 11; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_37" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_36"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(e)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_38" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_37"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(f)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_39" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_38"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The amount initially recognized for
internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition
criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed.
Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible
asset can be recognized, development costs are recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_40" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_39"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">At the end of each reporting period,
the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have
suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset
belongs is estimated in order to determine the extent of the impairment losses (if any).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_41" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_40"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Where a reasonable and consistent
basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the
CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs
for which a reasonable and consistent allocation basis can be identified.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_42" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_41"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Recoverable amount is the higher of
fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_43" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_42"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">If the recoverable amount of an asset
(or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_44" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_43"><ix:continuation id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Where impairment losses subsequently
reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased
carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset
(or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_45" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_44"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Income taxes</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_46" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_45"><ix:continuation id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Tax expense recognized in profit or
loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_47" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_46"><ix:nonNumeric contextRef="c0" continuedAt="vs_CurrentIncomeTaxExplanatory-c0_cont_1" escape="true" name="vs:CurrentIncomeTaxExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Current income tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_48" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_47"><ix:continuation id="vs_CurrentIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Current income tax assets and/or liabilities
comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at
the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by
the end of the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 12; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_49" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_48"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Deferred income tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_50" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_49"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred income taxes are calculated
based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities
are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they
are enacted or substantively enacted by the end of the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_51" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_50"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets are recognized
to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities
are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_52" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_51"><ix:continuation id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Changes in deferred tax assets or
liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized
in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive
income or equity, respectively</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_53" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_52"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Leases</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_54" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_53"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Leases are recognized as a right-of-use
asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities
arising from a lease are initially measured on a present value basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_55" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_54"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Right-of-use assets are measured at
cost comprising the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_56" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_55"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">the amount of the initial measurement of lease liability;</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_57" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_56"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">any lease payments made at or before the commencement date
less any lease incentives received;</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_58" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_57"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">any initial direct costs; and</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_59" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_58"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">restoration costs.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_60" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_59"><ix:continuation id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company assesses whether a contract
is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with
respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease
payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily
determined, the Company uses its incremental borrowing rate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_61" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_60"><ix:nonNumeric contextRef="c0" continuedAt="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory-c0_cont_1" escape="true" name="vs:DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Lease liability </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_62" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_61"><ix:continuation continuedAt="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory-c0_cont_2" id="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The lease liability is subsequently
measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing
the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful
life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account
for any identified impairment loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_63" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_62"><ix:continuation continuedAt="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory-c0_cont_3" id="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As a practical expedient, IFRS 16
permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single
arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and
non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components.	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 13; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_64" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_63"><ix:continuation id="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Variable rents that do not depend
on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized
as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements
of income and comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_65" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_64"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForProvisionsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Provisions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">A provision is recognized if, as a
result of a past event, the Company has a present legal or constructive obligation that</p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_66" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_65"><ix:continuation id="_DescriptionOfAccountingPolicyForProvisionsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">can be estimated reliably and it is
probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the
expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific
to the liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_67" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_66"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForGovernmentGrants-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; "><b>Government grants</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_68" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_67"><ix:continuation id="_DescriptionOfAccountingPolicyForGovernmentGrants-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; ">Government
grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the
grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis
over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which
in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the
asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_69" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_68"><ix:nonNumeric contextRef="c0" continuedAt="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest-c0_cont_1" escape="true" name="vs:DescriptionOfAccountingPolicyForNoncontrollingInterest"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Non-controlling interest </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_70" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_69"><ix:continuation continuedAt="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest-c0_cont_2" id="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Non-controlling interest in the Company&#8217;s
less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is
measured at the fair value of the non-controlling entity&#8217;s contribution into the related subsidiary. Subsequent to the original
transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest&#8217;s share
of changes to the subsidiary&#8217;s equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_71" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_70"><ix:continuation id="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Changes in the Company&#8217;s ownership
interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling
interest is adjusted to reflect the change in the non-controlling interest&#8217;s relative interest in the subsidiary, and the difference
between the adjustment to the carrying amount of non-controlling interests and the Company&#8217;s share of proceeds received and/or consideration
paid is recognized directly in equity and attributed to owners of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_72" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_71"><ix:nonNumeric contextRef="c0" continuedAt="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements-c0_cont_1" escape="true" name="vs:DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Valuation of equity units issued
in private placements</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_73" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_72"><ix:continuation continuedAt="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements-c0_cont_2" id="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has adopted a residual
value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first
allocates value to the most easily measurable component based on fair value and then the residual value, if any, to the less easily measurable
component.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_74" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_73"><ix:continuation id="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of the common shares
issued in private placements is determined to be the more easily measurable component and are valued at their fair value. The balance,
if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants
are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in
the warrant reserve.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_75" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_74"><ix:nonNumeric contextRef="c0" continuedAt="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_1" escape="true" name="vs:WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Warrants issued in equity financing
transactions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_76" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_75"><ix:continuation continuedAt="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_2" id="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company engages in equity financing
transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares
or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each
equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the
transaction.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 14; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 78%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)</b></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_77" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_76"><ix:continuation continuedAt="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_3" id="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Warrants that are part of units are
assigned a value based on the residual value, if any, and included in reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_78" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_77"><ix:continuation continuedAt="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_4" id="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of February 1, 2021, the warrants
were considered a derivative liability since the obligation to issue shares was not fixed in the Company&#8217;s functional currency.
The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement
of loss and comprehensive loss. A $<ix:nonFraction contextRef="c79" decimals="0" format="ixt:num-dot-decimal" name="vs:WarrantDerivativeLoss" scale="0" unitRef="usd">9,743,659</ix:nonFraction> warrant derivative loss was recorded in the consolidated statement of loss and comprehensive
loss beginning February 1, 2021 when the Company changed its functional currency. As of March 31, 2023, the associated warrants have expired
and the remaining balance of the warrant liability is $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherLiabilities" scale="0" unitRef="usd">0</ix:nonFraction>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_79" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_78"><ix:continuation id="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing
models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes
in the input assumptions can materially affect the fair value estimate and the Company&#8217;s earnings and equity reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_80" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_79"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Share-based compensation</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_81" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_80"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company grants stock options to
acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when
the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_82" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_81"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of stock options is
measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration
paid for the shares on the exercise of stock options is credited to capital stock.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_83" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_82"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In situations where equity instruments
are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified,
they are measured at fair value of the share-based payment.</p></ix:continuation></ix:continuation><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_84" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_83"><ix:continuation id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Otherwise, share-based payments are
measured at the fair value of goods or services received.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_85" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_84"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>Revenue recognition </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_86" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_85"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In general, the Company recognizes
revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where
there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there
are no significant remaining performance obligations for each of the Company&#8217;s activities as described below. Foreseeable losses,
if any, are recognized in the year or period in which the loss is determined.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_87" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_86"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company earns revenue in three
primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance
of custom-built software or other professional services, or 3) the sale of advertising.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_88" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_87"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company recognizes SAAS revenues
from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by
contract and can be periodic or one-time payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_89" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_88"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company recognizes revenues received
from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance
obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance
obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a
single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes
revenue by measuring the progress toward complete satisfaction of that performance obligation.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 15; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_90" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_89"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For revenues received from the
sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the
digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the
advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company
recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company&#8217;s
revenue sharing agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_91" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_90"><ix:continuation id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation. As the Company&#8217;s performance obligations are satisfied
within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant
financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_92" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_91"><ix:nonNumeric contextRef="c0" continuedAt="vs_DescriptionOfAccountingPolicyForDeferredRevenue-c0_cont_1" escape="true" name="vs:DescriptionOfAccountingPolicyForDeferredRevenue"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Deferred revenue</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_93" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_92"><ix:continuation id="vs_DescriptionOfAccountingPolicyForDeferredRevenue-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Revenue recognition of sales is recorded
on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue
based on the proportion of time remaining under the service arrangement as of the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_94" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_93"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Foreign exchange</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: -0.5in"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_95" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_94"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The functional currency is the currency
of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional
currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through
an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_96" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_95"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Foreign currency transactions in currencies
other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction
gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_97" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_96"><ix:continuation id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">At the end of each reporting period,
the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the
rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign
currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the
exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized
in other comprehensive income and accumulated in equity within the currency translation reserve.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_98" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_97"><ix:nonNumeric contextRef="c0" continuedAt="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss-c0_cont_1" escape="true" name="vs:DescriptionOfAccountingPolicyComprehensiveIncomeLoss"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Comprehensive Income (Loss)</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_98"><ix:continuation id="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Comprehensive income (loss) consists
of net income (loss) and other comprehensive income (loss) and represents the change in shareholders&#8217; equity (deficit) which results
from transactions and events from sources other than the Company&#8217;s shareholders. Comprehensive loss differs from net loss for the
period ended March 31, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the
year ended December 31, 2022 due to the effects of foreign translation gains and losses.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 16; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock-c0_cont_1" escape="true" name="vs:ChangeInFunctionalAndPresentationCurrencyTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>4.</b></span></td><td style="text-align: justify"><b>CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:nonNumeric><div>




</div><div>

</div><ix:continuation id="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company changed its functional
currency from the Canadian dollar (CAD) to the United States dollar (USD) as of February 1, 2021. The change in functional currency coincided
with the January 2021 initial public offering and listing on the Nasdaq. Considering Versus&#8217; business activities, comprised primarily
of United States dollar revenue and expenditures as well as United States dollar denominated financings, management determined that the
functional currency of the Company is the United States dollar. All assets, liabilities, share capital, and other components of shareholders&#8217;
equity (deficit) were translated into United States dollars at the exchange rate at the date of change. These changes have been accounted
for prospectively. Concurrent with the change in functional currency, on February 1, 2021, the Company changed its presentation currency
from the Canadian dollar to the United States dollar. This change in presentation currency is to better reflect the Company&#8217;s business
activities, comprised primarily of United States dollar transactions. The condensed interim consolidated financial statements for all
periods presented have been translated into the new presentation currency in accordance with IAS 21, The Effects of Changes in Foreign
Exchange Rates. The condensed interim consolidated statements of loss and comprehensive loss have been translated into the presentation
currency using the average exchange rates prevailing during each quarterly reporting period. <ix:nonNumeric contextRef="c0" name="vs:FunctionalAndPresentationCurrencyDescription">All assets and liabilities previously reported
in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of
0.782 CAD/USD. As a practical measure, the comparative shareholders&#8217; equity (deficit) balances were translated at the February 1,
2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income
in the foreign currency translation reserve.</ix:nonNumeric> The effect of applying different exchange rates for the change in functional currency and
presentation currency have been included as a reconciling item within the statement of changes in shareholders&#8217; equity (deficit)
as at February 1, 2021.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_DisclosureOfAccountsReceivableTextBlock-c0_cont_1" escape="true" name="vs:DisclosureOfAccountsReceivableTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>RECEIVABLES</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>


</div><div>

</div><ix:continuation id="vs_DisclosureOfAccountsReceivableTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of March 31, 2023, accounts receivable
consists of customer receivables of $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AllowanceForDoubtfulAccounts" scale="0" unitRef="usd">17,761</ix:nonFraction> (net an allowance for doubtful accounts of $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="usd">300</ix:nonFraction>) and GST receivable of $<ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="usd">16,806</ix:nonFraction>. As of December
31, 2022, accounts receivable consists of customer receivables of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="usd">46,592</ix:nonFraction> (net an allowance for doubtful accounts of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:AllowanceForDoubtfulAccounts" scale="0" unitRef="usd">6,100</ix:nonFraction>) and GST receivable
of $<ix:nonFraction contextRef="c83" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="usd">14,157</ix:nonFraction>.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_DisclosureOfRestrictedDeposit-c0_cont_1" escape="true" name="vs:DisclosureOfRestrictedDeposit"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>6.</b></td><td style="text-align: justify"><b>RESTRICTED DEPOSIT</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric><div>





</div><div>

</div><ix:continuation id="vs_DisclosureOfRestrictedDeposit-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, restricted deposits
consisted of $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:GuaranteedInvestment" scale="0" unitRef="usd">8,490</ix:nonFraction> (December 31, 2022 - $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:GuaranteedInvestment" scale="0" unitRef="usd">8,489</ix:nonFraction>) held in a guaranteed investment certificate as collateral for a corporate credit card.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><!-- Field: Page; Sequence: 17; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_PropertyAndEquipmentTextBlock-c0_cont_1" escape="true" name="vs:PropertyAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>7.</b></td><td style="text-align: justify"><b>PROPERTY AND EQUIPMENT</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation id="vs_PropertyAndEquipmentTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Computers</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Right of<br/>
 Use Asset</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Total</b></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Cost</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">At December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">181,390</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">913,405</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">1,094,795</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Additions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="0" unitRef="usd">65,329</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="0" unitRef="usd">65,329</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">246,719</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">913,405</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">1,160,124</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Disposals</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c94" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsPropertyPlantAndEquipment" scale="0" unitRef="usd">5,866</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsPropertyPlantAndEquipment" scale="0" unitRef="usd">5,866</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">240,853</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">913,405</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c98" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">1,154,258</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Accumulated amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">113,079</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">654,771</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">767,850</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: left">Amortization for the period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="usd">39,667</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="usd">179,766</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="usd">219,433</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">152,746</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">834,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">987,283</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Amortization for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="usd">12,745</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="usd">41,622</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="usd">54,367</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Disposals</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsPropertyPlantAndEquipment" scale="0" unitRef="usd">2,207</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsPropertyPlantAndEquipment" scale="0" unitRef="usd">2,207</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">163,284</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">876,159</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">1,039,443</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Carrying amounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c114" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">68,311</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">258,634</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">326,945</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">93,973</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">78,868</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">172,841</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">77,569</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">37,246</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyPlantAndEquipmentCost" scale="0" unitRef="usd">114,815</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBusinessCombinationsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>NON-CONTROLLING INTEREST IN
VERSUS LLC</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p></ix:nonNumeric><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_2" id="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of December 31, 2018, the Company
held a <ix:nonFraction contextRef="c123" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">41.3</ix:nonFraction>% ownership interest in Versus LLC, a privately held limited liability company organized under the laws of the state of Nevada.
The Company consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology company that
is developing a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of
their games to their players.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_3" id="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On May 21, 2019, the Company acquired
an additional <ix:nonFraction contextRef="c124" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">25.2</ix:nonFraction>% interest in Versus LLC in exchange for <ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="vs:ExchangeOfCommonShares" scale="0" unitRef="shares">38,268</ix:nonFraction> common shares of the Company and <ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="vs:PurchaseOfWarrantsShares" scale="0" unitRef="shares">19,134</ix:nonFraction> share purchase warrants. <ix:nonNumeric contextRef="c125" name="ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination">The
common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result,
the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884
against reserves. The effect on non-controlling interest was a reduction of $2,053,199.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_4" id="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 21, 2019, the Company acquired
an additional <ix:nonFraction contextRef="c126" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">0.3</ix:nonFraction>% interest in Versus LLC in exchange for <ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="vs:ExchangeOfCommonShares" scale="0" unitRef="shares">189</ix:nonFraction> common shares of the Company and <ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="vs:PurchaseOfWarrantsShares" scale="0" unitRef="shares">95</ix:nonFraction> share purchase warrants. <ix:nonNumeric contextRef="c127" name="ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination">The common
shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company
increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves.
The effect on non-controlling interest was a reduction of $19,433.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_5" id="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On March 1, 2022, the Company acquired
an additional <ix:nonFraction contextRef="c128" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">15.1</ix:nonFraction>% interest in Versus LLC in exchange for <ix:nonFraction contextRef="c129" decimals="0" format="ixt:num-dot-decimal" name="vs:ExchangeOfCommonShares" scale="0" unitRef="shares">11,441</ix:nonFraction> common shares of the Company. <ix:nonNumeric contextRef="c130" name="ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination">The common shares were determined to have
a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over
net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 18; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>NON-CONTROLLING INTEREST IN
VERSUS LLC (continued)</b></span></td>
</tr></table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_6" id="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table presents summarized
financial information before intragroup eliminations for the non-wholly owned subsidiary as of March 31, 2023 and March 31, 2022 and the
three month periods then ended:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfBusinessCombinationsExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Non-controlling interest percentage</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" name="vs:NoncontrollingInterestPercentage" scale="-2" unitRef="pure">18.1</ix:nonFraction>%</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><ix:nonFraction contextRef="c34" decimals="3" format="ixt:num-dot-decimal" name="vs:NoncontrollingInterestPercentage" scale="-2" unitRef="pure">18.1</ix:nonFraction>%</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Current</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">296,337</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">5,250,900</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">2,491,634</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">2,571,602</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AssetsRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">2,787,971</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="vs:AssetsRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">7,822,502</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">151,311</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">665,142</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">40,803,631</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">36,933,902</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:LiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">40,954,942</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="vs:LiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">37,599,044</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Net liabilities</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLiabilities" scale="0" sign="-" unitRef="usd">38,166,971</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLiabilities" scale="0" sign="-" unitRef="usd">29,776,542</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Non-controlling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" scale="0" unitRef="usd">6,515,823</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" scale="0" unitRef="usd">5,018,761</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Net loss</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLoss" scale="0" sign="-" unitRef="usd">733,116</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLoss" scale="0" sign="-" unitRef="usd">3,355,418</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Net loss attributed to non-controlling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLossAttributedToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">132,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLossAttributedToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">773,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>9.</b></td><td style="text-align: justify"><b>ACQUISITION OF XCITE INTERACTIVE, INC.</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_2" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>A) Summary of the Acquisition </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:nonNumeric contextRef="c131" name="vs:SummaryOfAcquisitionDescription"><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_3" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 3, 2021, the Company closed
its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the
Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration
for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common
shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional
2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt
at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional
$2,865 on July 26, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><!-- Field: Page; Sequence: 19; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>9.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>ACQUISITION OF XCITE INTERACTIVE,
INC. (continued)</b></span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_4" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The acquisition was accounted for using the
acquisition method pursuant to IFRS 3, &#8220;Business Combinations&#8221;. Under the acquisition method, assets and liabilities are
measured at their estimated fair value on the date of acquisition with the exception of income tax, stock-based compensation, lease liabilities
and ROU assets. The total consideration was allocated to the tangible and intangible assets acquired and liabilities assumed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_5" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table summarizes the
details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_6" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>B) Consideration </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_7" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfConsiderationTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-indent: 0in">Common shares</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="INF" format="ixt:num-dot-decimal" name="vs:CommonShares" scale="0" unitRef="shares">12,890,029</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherCashAndCashEquivalents" scale="0" unitRef="usd">112,225</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Working capital adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:WorkingCapitalAdjustment" scale="0" sign="-" unitRef="usd">163,902</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: 0in">PPP shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:PPPShare" scale="0" unitRef="usd">346,031</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Total Consideration</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ConsiderationPaidReceived" scale="0" unitRef="usd">13,184,383</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Identifiable Assets Acquired and Liabilities Assumed</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Cash</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:CashAmount" scale="0" unitRef="usd">27,124</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Accounts Receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AccountsReceivable" scale="0" unitRef="usd">37,719</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Property, Plant and Equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="0" unitRef="usd">34,496</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Intangible Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="0" unitRef="usd">7,140,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Other Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets" scale="0" unitRef="usd">12,409</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Accounts Payable and Accrued Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AccountsPayableAndAccruedLiabilitiesAmount" scale="0" sign="-" unitRef="usd">524,853</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in">Other Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities" scale="0" sign="-" unitRef="usd">123,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in">Total Identifiable Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed" scale="0" unitRef="usd">6,603,724</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in">Goodwill</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GoodwillRecognisedAsOfAcquisitionDate" scale="0" unitRef="usd">6,580,659</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_8" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Goodwill recognized is attributable to the synergies expected
to be achieved. Goodwill is not deductible for tax purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_9" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>C) Impairment of Goodwill and
Intangible Assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_10" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company conducts an annual impairment
analysis in accordance with IAS 36 Impairment of Assets. A number of factors influenced the performance of Xcite Interactive in 2022 and
beyond, including reduced revenue projections, the time and cost involved in creating custom games, the departure of key Xcite employees,
and the competitive landscape of the fan engagement industry. As a result, the Company engaged a third-party to conduct an impairment
analysis as of December 31, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_11" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The analysis determined that the recoverable
amount was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:RecoverableAmount" scale="0" unitRef="usd">4,425,000</ix:nonFraction> resulting in an impairment of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome" scale="0" unitRef="usd">8,254,000</ix:nonFraction>. The goodwill balance of $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:GoodwillAmount" scale="0" unitRef="usd">6,580,660</ix:nonFraction> was written down to $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsUnderDevelopment" scale="0" unitRef="usd">0</ix:nonFraction>. The additional
impairment of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:AdditionalImpairment" scale="0" unitRef="usd">1,673,340</ix:nonFraction> was attributed on a pro-rata basis to the intangible assets related the Xcite acquisition. These assets include
customer relationships, tradename, and developed technology.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_12" id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>D) Revenue and Profit Contribution
</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The acquired business contributed revenues of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="0" unitRef="usd">141,270</ix:nonFraction> and
$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherRevenue" scale="0" unitRef="usd">314,017</ix:nonFraction> for the three month period ended March 31, 2023 and 2022, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 20; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>10.</b></td><td style="text-align: justify"><b>INTANGIBLE ASSETS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory-c0_cont_2" id="_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangible assets are comprised of
a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games
to their players. The Company continues to develop new apps, therefore additional costs were capitalized during the three-month period
ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfIntangibleAssetsTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Software</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Customer<br/> Relationships</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Tradename</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Developed <br/> Technology</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Total</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Cost</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">12,218,908</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c133" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">4,840,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c134" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">750,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c135" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">1,550,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">19,358,908</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c136" decimals="0" format="ixt:num-dot-decimal" name="vs:Additions1" scale="0" unitRef="usd">2,496,621</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="vs:Additions1" scale="0" unitRef="usd">2,496,621</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Impairments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" name="vs:Impairments" scale="0" sign="-" unitRef="usd">1,194,377</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c138" decimals="0" format="ixt:num-dot-decimal" name="vs:Impairments" scale="0" sign="-" unitRef="usd">235,555</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c139" decimals="0" format="ixt:num-dot-decimal" name="vs:Impairments" scale="0" sign="-" unitRef="usd">243,407</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="vs:Impairments" scale="0" sign="-" unitRef="usd">1,673,340</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">14,748,072</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">3,645,623</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">514,445</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c143" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">1,306,593</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">20,214,732</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Additions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="vs:Additions1" scale="0" unitRef="usd">9,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="vs:Additions1" scale="0" unitRef="usd">9,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c148" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">14,757,622</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">3,645,623</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">514,445</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c151" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">1,306,593</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c98" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">20,224,282</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Accumulated amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">9,481,679</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">403,333</ix:nonFraction></td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">301,389</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">10,186,401</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">1,729,326</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">691,430</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c159" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">516,667</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">2,937,423</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2022</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">11,334,223</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">1,037,144</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c163" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">775,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">13,156,368</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c164" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">479,187</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">88,599</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">118,569</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="usd">686,355</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">11,813,410</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">1,125,743</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">893,569</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">13,832,722</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Carrying amounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">2,636,555</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">4,494,286</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">750,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">1,291,667</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">9,172,507</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">At December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">3,403,849</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">2,608,479</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">514,445</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c179" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">531,593</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">7,058,366</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">2,934,212</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c181" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">2,519,880</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">514,445</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">413,024</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsOtherThanGoodwillAmount" scale="0" unitRef="usd">6,381,563</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_AccountsPayableAndAccruedLiabilitiestextBlock-c0_cont_1" escape="true" name="vs:AccountsPayableAndAccruedLiabilitiestextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>11.</b></td><td style="text-align: justify"><b>ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="vs_AccountsPayableAndAccruedLiabilitiestextBlock-c0_cont_2" id="vs_AccountsPayableAndAccruedLiabilitiestextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s accounts payable
and accrued liabilities are comprised of the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="vs_AccountsPayableAndAccruedLiabilitiestextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/>
 2022</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounts payable (Note 12)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="usd">110,976</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="usd">138,276</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Due to related parties (Note 12 and Note 14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="0" unitRef="usd">121,235</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="0" unitRef="usd">304,623</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Accrued liabilities (Note 12)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AccruedLiabilitiesAmount" scale="0" unitRef="usd">27,905</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:AccruedLiabilitiesAmount" scale="0" unitRef="usd">79,113</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="0" unitRef="usd">260,116</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="0" unitRef="usd">522,012</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>12.</b></td><td style="text-align: justify"><b>NOTES PAYABLE &#8211; RELATED PARTY</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_2" id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three month period ended March 31, 2023, the Company repaid $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:RepaidOfPrincipalAmount" scale="0" unitRef="usd">36,795</ix:nonFraction> of principal. As at March 31, 2023, the Company had recorded
$<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AccruedInterest" scale="0" unitRef="usd">22,723</ix:nonFraction> in accrued interest which was included in accounts payable and accrued liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_3" id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the year ended December 31,
2022, the Company repaid $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:RepaidOfPrincipalAmount" scale="0" unitRef="usd">64,550</ix:nonFraction> of principal. As at December 31, 2022, the Company had recorded $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:AccruedInterest" scale="0" unitRef="usd">23,456</ix:nonFraction> in accrued interest which was
included in accounts payable and accrued liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 21; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>12.</b></td><td style="text-align: justify"><b>NOTES PAYABLE &#8211; RELATED PARTY (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_4" id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three month period ended
March 31, 2023, the Company recorded finance expense of <span style="-sec-ix-hidden: hidden-fact-92">$0</span> (December 31, 2022 - $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinanceCosts" scale="0" unitRef="usd">60,770</ix:nonFraction>). As of March 31, 2023, all notes are fully accreted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfNotesToTheirPresentValueTabletextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Amount</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><b>($)</b></td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%">Balance, December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="vs:Notespayable" scale="0" unitRef="usd">2,786,183</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Foreign currency adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:ForeignCurrencyAdjustment1" scale="0" sign="-" unitRef="usd">177,690</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Repayments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" scale="0" sign="-" unitRef="usd">64,550</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Finance expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinanceIncomeCost" scale="0" unitRef="usd">60,770</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance, December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:Notespayable" scale="0" unitRef="usd">2,604,713</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Foreign currency adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:GrossForeignExchangeAdjustment" scale="0" sign="-" unitRef="usd">125</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Repayments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RepaymentsOfCurrentBorrowings" scale="0" unitRef="usd">36,795</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Balance, March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:Notespayable" scale="0" unitRef="usd">2,567,793</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Current</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:Currentleaseliability" scale="0" unitRef="usd">2,567,793</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">Non-current</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:Noncurrentleaseliability" scale="0" unitRef="usd">0</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SHARE CAPITAL AND RESERVES</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_2" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>a) Authorized
share capital</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: -31.5pt"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_3" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We are authorized to issue an unlimited
number of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of March 31, 2023, there were
<ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesOutstanding" scale="0" unitRef="shares">338</ix:nonFraction></ix:nonFraction> Class A Shares issued and outstanding.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify; text-indent: -22.65pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_4" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>b) Issued
share capital</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_5" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three-month period ended March 31, 2023, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_6" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in"><ix:nonNumeric contextRef="c0" continuedAt="vs_IssuedShareCapitalDescription-c0_cont_1" name="vs:IssuedShareCapitalDescription">i)</ix:nonNumeric></td><td style="text-align: justify"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c0_cont_2" id="vs_IssuedShareCapitalDescription-c0_cont_1">Issued 2,500,000 shares at a price of $0.90 per share for total proceeds of $2,250,000 in a registered
direct offering. In connection with the offering, the Company incurred $226,544 in issuance costs as part of the transaction.</ix:continuation></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_7" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_6"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c0_cont_3" id="vs_IssuedShareCapitalDescription-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">ii)</td><td style="text-align: justify">Issued 4,042,000 common shares pursuant to exercise of 4,042,000 warrants at a price of $1.10 per share
for total proceeds of $4,446,200.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_8" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_7"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c0_cont_4" id="vs_IssuedShareCapitalDescription-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Escrow</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_9" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_8"><ix:continuation id="vs_IssuedShareCapitalDescription-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At March 31, 2023, 21 common shares
(December 31, 2022 &#8211; 21) of the Company are held in escrow due to misplaced share certificates originally issued to three individual
shareholders.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_10" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">During the year ended December 31,
2022, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_11" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in"><ix:nonNumeric contextRef="c184" continuedAt="vs_IssuedShareCapitalDescription-c184_cont_1" name="vs:IssuedShareCapitalDescription">i)</ix:nonNumeric></td><td style="text-align: justify"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c184_cont_2" id="vs_IssuedShareCapitalDescription-c184_cont_1">Issued 291,667 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted
of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. In connection with the
offering, the Company incurred $900,720 in issuance costs as part of the transaction.</ix:continuation></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_12" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_11"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c184_cont_3" id="vs_IssuedShareCapitalDescription-c184_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">ii)</td><td style="text-align: justify">Issued 11,441 shares, which were converted from Versus Holdco shares.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_13" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_12"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c184_cont_4" id="vs_IssuedShareCapitalDescription-c184_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">iii)</td><td style="text-align: justify">Issued 39,375 shares at a price of $22.20 per unit for total proceeds of $874,125 as a result of the underwriter
exercising the overallotment.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 22; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SHARE CAPITAL AND RESERVES (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_14" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_13"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c184_cont_5" id="vs_IssuedShareCapitalDescription-c184_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">iv)</td><td style="text-align: justify">Issued 4,196 shares related to the Xcite acquisition and the vesting of key employee shares.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_15" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_14"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c184_cont_6" id="vs_IssuedShareCapitalDescription-c184_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">v)</td><td style="text-align: justify">Issued 276,334 units at a price of $7.80 per unit for total proceeds of $2,155,195. The offering consisted
of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering, the Company incurred $313,482 in issuance costs
as part of the transaction.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_16" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_15"><ix:continuation continuedAt="vs_IssuedShareCapitalDescription-c184_cont_7" id="vs_IssuedShareCapitalDescription-c184_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">vi)</td><td style="text-align: justify">Issued 412,293 shares at $2.72 per share in a private placement offering for total proceeds of $1,119,373.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_17" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_16"><ix:continuation id="vs_IssuedShareCapitalDescription-c184_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">vii)</td><td style="text-align: justify">Issued 2,100,000 units at a price of $1.00 per unit for total proceeds of $2,099,866. The offering consisted
of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the offering, the Company incurred $522,460 in issuance
costs as part of the transaction.	</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_18" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>c) Stock
options</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_19" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company may grant incentive stock
options to its officers, directors, employees, and consultants. The Company has implemented a rolling Stock Option Plan (the &#8220;Plan&#8221;)
whereby the Company can issue up to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="vs:CommonSharesIssuedAndOutstandingPercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% of the issued and outstanding common shares of the Company. Options have a maximum term of <ix:nonNumeric contextRef="c0" format="ixt-sec:durwordsen" name="vs:ShareOptionVestingPeriod">ten
years</ix:nonNumeric> and vesting is determined by the Board of Directors.	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_20" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">A continuity schedule of outstanding stock options is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_21" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_20"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Number<br/>
 Outstanding</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Weighted Average <br/>
Exercise Price</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Balance &#8211;December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfShareOutstandingBalance" scale="0" unitRef="shares">129,451</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" scale="0" unitRef="usdPershares">63.60</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c184" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfOutstandingGranted" scale="0" unitRef="shares">104,520</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c184" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" scale="0" unitRef="usdPershares">6.19</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c184" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfOutstandingForfeited" scale="0" sign="-" unitRef="shares">6,183</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c184" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" scale="0" unitRef="usdPershares">92.81</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance &#8211;December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfShareOutstandingBalance" scale="0" unitRef="shares">227,788</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" scale="0" unitRef="usdPershares">37.13</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfOutstandingGranted" scale="0" unitRef="shares">400,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" scale="0" unitRef="usdPershares">0.90</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfOutstandingForfeited" scale="0" sign="-" unitRef="shares">60,375</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" scale="0" unitRef="usdPershares">48.95</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: justify">Balance &#8211; March 31, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="INF" format="ixt:num-dot-decimal" name="vs:NumberOfShareOutstandingBalance" scale="0" unitRef="shares">567,413</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" scale="0" unitRef="usdPershares">10.33</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_22" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three months ended March
31, 2023, <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:StocksOptionGranted" scale="0" unitRef="shares">400,000</ix:nonFraction> stock options were granted by the Company. During the three months ended March 31, 2023, the Company recorded a share-based
compensation adjustment of ($<ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensation" scale="0" sign="-" unitRef="usd">1,247,113</ix:nonFraction>) (March 31, 2022 - $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensation" scale="0" unitRef="usd">508,403</ix:nonFraction>) relating to options forfeited as a result of the Company&#8217;s corporate
restructuring in January 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_23" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the year ended December 31,
2022, <ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:StocksOptionGranted" scale="0" unitRef="shares">104,520</ix:nonFraction> stock options were granted by the Company. During the year ended December 31, 2022, the Company recorded share-based compensation
of $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensation" scale="0" unitRef="usd">1,567,583</ix:nonFraction> relating to options vested during the period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 23; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SHARE CAPITAL AND RESERVES (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_24" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company used the following assumptions in calculating
the fair value of stock options for the period ended:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.6pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_25" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_24"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, <br/>
2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 66%; text-align: left">Risk-free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center"><ix:nonFraction contextRef="c189" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure">3.93</ix:nonFraction>%</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 15%; text-align: center"><ix:nonFraction contextRef="c190" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure">2.14</ix:nonFraction>% &#8211; <ix:nonFraction contextRef="c191" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure">4.03</ix:nonFraction>%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected life of options</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c189" format="ixt-sec:duryear" name="vs:DescriptionOfOptionLifeShareOptionsGranted1">5.0</ix:nonNumeric> years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c184" format="ixt-sec:duryear" name="vs:DescriptionOfOptionLifeShareOptionsGranted1">5.0</ix:nonNumeric> years</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-97; font-size: 10pt">Nil</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-98">Nil</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Volatility</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><ix:nonFraction contextRef="c189" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure">132.65</ix:nonFraction>%</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonFraction contextRef="c190" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure">96.90</ix:nonFraction>% &#8211; <ix:nonFraction contextRef="c191" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure">112.40</ix:nonFraction>%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_26" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_25"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At March 31, 2023, the Company had
incentive stock options outstanding as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_27" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_26"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: left">Expiry Date</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Options<br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Outstanding</b></p></td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Exercise <br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Price</b>&#160;</p></td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted&#160;Average<br/> Remaining Life</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(years)</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">June 6, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c192" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">937</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c192" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">85.50</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonNumeric contextRef="c192" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">0.17</ix:nonNumeric></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>September 4, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c193" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">688</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c193" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">44.55</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c193" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">0.42</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>April 2, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c194" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">6,961</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c194" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">37.80</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c194" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">1.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>June 27, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c195" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">417</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c195" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">38.40</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c195" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">1.25</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>September 27, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c196" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">17,086</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c196" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">67.95</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c196" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">1.50</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>October 22, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c197" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">834</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c197" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">60.45</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c197" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">1.58</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>July 24, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c198" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">11,794</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c198" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">44.70</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c198" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">2.33</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>July 31, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c199" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">9,610</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c199" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">44.70</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c199" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">2.33</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>August 10, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c200" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">833</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c200" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">44.70</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">2,42</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>June 1, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c201" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">3,788</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c201" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">105.60</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c201" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">3.17</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>June 29, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c202" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">1,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c202" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">84.75</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c202" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">3.25</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>August 19, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c203" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">29,682</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c203" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">63.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c203" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">3.42</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>March 18, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c204" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">800</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c204" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">19.80</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c204" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">4.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>May 10, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c205" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c205" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">11.85</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c205" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">4.17</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>August 17, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c206" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">79,543</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c206" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">6.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c206" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">4.42</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>September 20, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c207" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">2,240</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c207" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">3.45</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c207" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">4.50</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">February 13, 2028</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c208" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">400,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c208" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">0.90</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonNumeric contextRef="c208" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">5.00</ix:nonNumeric></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="vs:OptionOutstanding" scale="0" unitRef="shares">567,413</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePrice1" scale="0" unitRef="usdPershares">10.33</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifeyears">4.53</ix:nonNumeric></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 24; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SHARE CAPITAL AND RESERVES (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_28" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_27"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt"><b>d) </b></span></td>
    <td style="font-size: 10pt"><span style="font-size: 10pt"><b>Share purchase warrants</b></span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_29" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_28"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">A continuity schedule of outstanding
share purchase warrants is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_30" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_29"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number <br/> Outstanding</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted Average <br/> Exercise&#160;Price</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Balance &#8211; December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="INF" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsNumberOutstandingBalance" scale="0" unitRef="shares">299,077</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance" scale="0" unitRef="usdPershares">102.45</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Expired</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c184" decimals="INF" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsNumberOutstandingExpired" scale="0" sign="-" unitRef="shares">186,586</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceExpired" scale="0" unitRef="usdPershares">96.30</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c184" decimals="INF" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsNumberOutstandingIssued" scale="0" unitRef="shares">5,166,044</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceIssued" scale="0" unitRef="usdPershares">3.42</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance &#8211; December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsNumberOutstandingBalance" scale="0" unitRef="shares">5,278,535</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance" scale="0" unitRef="usdPershares">5.74</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsNumberOutstandingExercised" scale="0" sign="-" unitRef="shares">4,042,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceExercised" scale="0" unitRef="usdPershares">1.10</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Expired</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsNumberOutstandingIssued" scale="0" unitRef="shares">175,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceIssued" scale="0" unitRef="usdPershares">0.90</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="font-size: 10pt">Balance &#8211; March 31, 2023<sup>(1)</sup></span></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="INF" format="ixt:num-dot-decimal" id="ix_0_fact" name="vs:PurchaseofWarrantsNumberOutstandingBalance" scale="0" unitRef="shares">1,411,535</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" id="ix_1_fact" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance" scale="0" unitRef="usdPershares">18.44</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_31" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_30"><ix:continuation id="_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US"><span style="font-size: 10pt">Unit A warrant balance&#160;is <ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" name="vs:WarrantsIssued" scale="0" unitRef="shares">1,687,341</ix:nonFraction> as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></ix:footnote></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_32" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_31"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">During the period ended March 31, 2023, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_33" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_32"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">i)</td><td style="text-align: justify">Issued <ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="vs:WarrantsIssued" scale="0" unitRef="shares">175,000</ix:nonFraction> placement agent warrants in conjunction with a registered direct offering on February 2,
2023, with an exercise price of $<ix:nonFraction contextRef="c188" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceDecrease" scale="0" unitRef="usdPershares">0.90</ix:nonFraction> per share.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_34" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_33"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the year ended December 31, 2022, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_35" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_34"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in"><ix:nonNumeric contextRef="c184" continuedAt="vs_SharePurchaseWarrantsDescription-c184_cont_1" name="vs:SharePurchaseWarrantsDescription">i)</ix:nonNumeric></td><td style="text-align: justify"><ix:continuation continuedAt="vs_SharePurchaseWarrantsDescription-c184_cont_2" id="vs_SharePurchaseWarrantsDescription-c184_cont_1">Completed a public offering on February 28, 2022, and issued 291,669 units at a price of $24.00 per unit
for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per
share until February 28, 2027.</ix:continuation></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_36" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_35"><ix:continuation continuedAt="vs_SharePurchaseWarrantsDescription-c184_cont_3" id="vs_SharePurchaseWarrantsDescription-c184_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">ii)</td><td style="text-align: justify">Issued 39,375 units on March 24, 2022, at a price of $22.20 per unit for total proceeds of $874,125 because
the underwriter exercised its overallotment option. Each unit consisted of one common share and one warrant, to purchase one common share
at $28.80 per share until February 28, 2027.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_37" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_36"><ix:continuation continuedAt="vs_SharePurchaseWarrantsDescription-c184_cont_4" id="vs_SharePurchaseWarrantsDescription-c184_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">iii)</td><td style="text-align: justify">Issued 414,500 warrants on July 18, 2022, to purchase common shares, each exercisable for one common share
at an exercise price of $7.80 per share in an offer to an investor.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_38" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_37"><ix:continuation id="vs_SharePurchaseWarrantsDescription-c184_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in">iv)</td><td style="text-align: justify">Completed a public offering on December 9, 2022 and issued 2,100,000 units for total proceeds of $2,099,866.
Each unit consists of (1) either (a) one common share or (b) one pre-funded warrant to purchase one common share and (2) two warrants
to purchase one common share each, at a public offering price of $1.00 per unit. The unit will have an exercise price of $1.10 per share,
are exercisable immediately upon issuance, and will expire five years following the date of issuance. An additional 220,500 warrants were
provided to placement agents with an exercise price of $1.25 per share. 	</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 25; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SHARE CAPITAL AND RESERVES (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_39" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_38"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company used the following assumptions in calculating
the fair value of the warrants for the period ended:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_40" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_39"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt"><ix:nonFraction contextRef="c189" decimals="4" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsRiskfreeInterestRate" scale="-2" unitRef="pure">3.60</ix:nonFraction>% - <ix:nonFraction contextRef="c209" decimals="4" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsRiskfreeInterestRate" scale="-2" unitRef="pure">3.81</ix:nonFraction>%</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected life of warrants</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c189" format="ixt-sec:duryear" name="vs:PurchaseofWarrantsExpectedLifeOfOptions">2.83</ix:nonNumeric> &#8211; <ix:nonNumeric contextRef="c209" format="ixt-sec:duryear" name="vs:PurchaseofWarrantsExpectedLifeOfOptions">4.92</ix:nonNumeric> years</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt"><span style="-sec-ix-hidden: hidden-fact-104">Nil</span></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 82%">Volatility</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center"><ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsVolatility" scale="-2" unitRef="pure">132.65</ix:nonFraction>%</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Weighted average fair value per warrant</td><td>&#160;</td>
    <td style="text-align: center">$</td><td style="text-align: center"><ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="vs:PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" scale="0" unitRef="usdPershares">0.29</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_41" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_40"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At March 31, 2023, the Company had
share purchase warrants outstanding as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_42" id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_41"><ix:nonNumeric contextRef="c0" continuedAt="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock-c0_cont_1" escape="true" name="vs:ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Expiry Date</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants<br/>
Outstanding</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise<br/>
Price</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted&#160;Average <br/> Remaining Life</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(years)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-size: 10pt">January 20, 2026<sup>(1)</sup></span></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c210" decimals="INF" format="ixt:num-dot-decimal" id="ix_2_fact" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">112,491</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c211" decimals="2" format="ixt:num-dot-decimal" id="ix_3_fact" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">112.50</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonNumeric contextRef="c210" format="ixt-sec:duryear" id="ix_4_fact" name="vs:WeightedAverageRemainingLifes">2.83</ix:nonNumeric></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>February 28, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c212" decimals="INF" format="ixt:num-dot-decimal" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">331,044</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c213" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">28.80</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c212" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifes">3.92</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>December 6, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c214" decimals="INF" format="ixt:num-dot-decimal" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">220,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c215" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">1.25</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c214" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifes">4.67</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>December 9, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c216" decimals="INF" format="ixt:num-dot-decimal" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">158,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c217" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">1.10</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c216" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifes">4.67</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>January 18, 2028</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c218" decimals="INF" format="ixt:num-dot-decimal" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">414,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c219" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">7.80</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c218" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifes">4.83</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">February 2, 2028</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c220" decimals="INF" format="ixt:num-dot-decimal" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">175,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c221" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">0.90</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonNumeric contextRef="c220" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifes">4.92</ix:nonNumeric></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="vs:WarrantsOutstanding" scale="0" unitRef="shares">1,411,535</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="2" format="ixt:num-dot-decimal" name="vs:ExercisePricePerShareAmount" scale="0" unitRef="usdPershares">18.44</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="vs:WeightedAverageRemainingLifes">4.42</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation id="_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory-c0_cont_42"><ix:continuation id="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US"><span style="font-size: 10pt">Unit A warrant balance&#160;is <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:WarrantsIssued" scale="0" unitRef="shares">1,687,341</ix:nonFraction> as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></ix:footnote></td></tr> </table></ix:continuation></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><!-- Field: Page; Sequence: 26; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>14.</b></td><td style="text-align: justify"><b>RELATED PARTY TRANSACTIONS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_2" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following summarizes the Company&#8217;s
related party transactions, not disclosed elsewhere in these condensed interim consolidated financial statements, during the three months
ended March 31, 2023 and 2022. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and
certain directors and officers and companies controlled or significantly influenced by them.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_3" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Key Management Personnel</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_4" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c222" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">88,179</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">88,583</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c224" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">91,899</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c225" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">91,340</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c226" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">54,518</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c227" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">56,880</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c228" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">77,686</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c229" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">77,048</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c230" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">74,786</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c231" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">73,418</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c232" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">54,036</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c233" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">50,838</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Innovation <br/>Officer of the Company, including share-based compensation vested for <br/>incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c235" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">43,750</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c236" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">23,826</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">178,387</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">464,931</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" scale="0" unitRef="usd">660,242</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_5" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Other Related Party Payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_6" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Office sharing and occupancy costs
of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:OfficeSharingAndOccupancyCosts" scale="0" unitRef="usd">18,676</ix:nonFraction> during the three months ended March 31, 2023 (December 31, 2022 - $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:OfficeSharingAndOccupancyCosts" scale="0" unitRef="usd">64,741</ix:nonFraction>) were paid or accrued to a corporation that shares
management in common with the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_7" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Amounts Outstanding</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_8" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in"><span style="font-family: Times New Roman, Times, Serif">a)</span></td><td style="text-align: justify">At March 31, 2023, a total of $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd">121,235</ix:nonFraction> (December 31, 2022 - $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd">304,623</ix:nonFraction>) was included in accounts payable
and accrued liabilities owing to officers, directors, or companies controlled by them. These amounts are unsecured and non-interest bearing
(Note 11).</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.35in"><span style="font-family: Times New Roman, Times, Serif">b)</span></td><td style="text-align: justify">At March 31, 2023, a total of $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:RelatedPartyTransactionsLongTermNotes" scale="0" unitRef="usd">2,567,793</ix:nonFraction> (December 31, 2022 - $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:RelatedPartyTransactionsLongTermNotes" scale="0" unitRef="usd">2,604,713</ix:nonFraction>) of notes are payable to a director
of the Company (Note 12).</td></tr></table></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 27; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfFinancialRiskManagementExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>15.</b></td><td style="text-align: justify"><b>FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 148.5pt">&#160;</p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_2" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial risk management</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_3" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial instruments measured at fair
value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to
estimate the fair values. The three levels of the fair value hierarchy are:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_4" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Level 1 &#8211; Unadjusted quoted prices
in active markets for identical assets or liabilities;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_5" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Level 2 &#8211; Inputs other than
quoted prices that are observable for the asset or liability either directly or indirectly; and</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-indent: -40.5pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_6" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Level 3 &#8211; Inputs that are not based
on observable market data.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_7" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Board of Directors
has overall responsibility for the establishment and oversight of the Company&#8217;s risk management framework. The Company&#8217;s financial
instruments consist of cash, receivables, restricted deposit, accounts payable and accrued liabilities and notes payable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_8" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of cash, receivables,
accounts payable and accrued liabilities approximate their book values because of the short-term nature of these instruments. The fair
value of notes payable approximates its book value as it was discounted using a market rate of interest.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_9" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Credit risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_10" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Credit risk
is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company
has no material counterparties to its financial instruments with the exception of the financial institutions which hold its cash. The
Company manages its credit risk by ensuring that its cash is placed with a major financial institution with strong investment grade ratings
by a primary ratings agency. The Company&#8217;s receivables consist of goods and services due from customers and tax due from the Canadian
government.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_11" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial instrument risk exposure</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_12" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company
is exposed in varying degrees to a variety of financial instrument related risks. The Board approves and monitors the risk management
processes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_13" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Liquidity risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_14" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s
cash is invested in business accounts which are available on demand. The Company has raised additional capital during the three months
ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_15" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Interest rate risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_16" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s
bank account earns interest income at variable rates and the notes payable bear interest at the prime lending rate. The fair value of
its portfolio is relatively unaffected by changes in short-term interest rates. A 1% change in interest rates would have no significant
impact on profit or loss for the three month period ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_17" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Foreign exchange risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_18" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Foreign currency exchange rate risk
is the risk that the fair value of financial instruments or future cash flows will fluctuate because of changes in foreign exchange rates.
The Company operates in Canada and the United States.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 28; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>15.</b></td><td style="text-align: justify"><b>FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (continued)</b></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_19" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company was exposed to the following
foreign currency risk as at March 31, 2023 and December 31, 2022:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify; text-indent: -15.5pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_20" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_19"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCreditRiskExposureExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; white-space: nowrap">&#160;</td><td style="text-align: center; white-space: nowrap">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31,<br/>
 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2023</b></p></td><td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; white-space: nowrap">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>December 31,<br/>
 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2022</b></p></td><td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Cash" scale="0" unitRef="usd">4,928,781</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Cash" scale="0" unitRef="usd">245,858</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts payable and accrued liabilities</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:AccountsPayablesAndAccruedLiabilities" scale="0" unitRef="usd">112,631</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:AccountsPayablesAndAccruedLiabilities" scale="0" unitRef="usd">93,630</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:FinancialInstrumentTotal" scale="0" unitRef="usd">4,816,150</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="vs:FinancialInstrumentTotal" scale="0" unitRef="usd">152,228</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, with other variables
unchanged, , a +/- <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="vs:ExchangeRatePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% change in the United States dollar to Canadian dollar exchange rate would impact the Company&#8217;s net loss by
$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLossAmount" scale="0" unitRef="usd">481,600</ix:nonFraction> (December 31, 2022 - $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:NetLossAmount" scale="0" unitRef="usd">15,200</ix:nonFraction>).</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfManagingLiquidityRisk-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfManagingLiquidityRisk"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="text-transform: uppercase"><b>16.</b></span></td><td style="text-align: justify"><span style="text-transform: uppercase"><b>Management of Capital</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify; text-indent: -26.95pt"><span style="text-transform: uppercase"><b>&#160;</b></span></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_DescriptionOfManagingLiquidityRisk-c0_cont_2" id="_DescriptionOfManagingLiquidityRisk-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company manages its capital structure
and makes adjustments to it, based on the funds available to the Company. Capital consists of items within equity (deficit). The Board
of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company&#8217;s
management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DescriptionOfManagingLiquidityRisk-c0_cont_3" id="_DescriptionOfManagingLiquidityRisk-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company remains dependent on external
financing to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional
amounts as needed until the business generates sufficient revenues to be self-sustaining. Management reviews its capital management approach
on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DescriptionOfManagingLiquidityRisk-c0_cont_4" id="_DescriptionOfManagingLiquidityRisk-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In order to maximize ongoing corporate
development efforts, the Company does not pay out dividends. The Company&#8217;s investment policy is to keep its cash treasury invested
in certificates of deposit with major financial institutions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DescriptionOfManagingLiquidityRisk-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">There have been no changes to the
Company&#8217;s approach to capital management during the three-month period ended March 31, 2023.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 29; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify; text-indent: -26.95pt"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify; text-indent: -26.95pt"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfGeographicalAreasExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfGeographicalAreasExplanatory"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="text-transform: uppercase"><b>17.</b></span></td><td style="text-align: justify"><span style="text-transform: uppercase"><b>GEOGRAPHICAL SEGMENTED
INFORMATION</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>





</div><div>

</div><ix:continuation continuedAt="_DisclosureOfGeographicalAreasExplanatory-c0_cont_2" id="_DisclosureOfGeographicalAreasExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company is engaged in three business
activities, the live events business, which includes partnering with multiple professional sports franchises to drive in-stadium audience
engagement; a software licensing business creating a recurring revenue stream; and a business-to-business software platform that allows
video game publishers and developers to offer prize-based matches of their games to their players.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfGeographicalAreasExplanatory-c0_cont_3" id="_DisclosureOfGeographicalAreasExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Details of identifiable assets by
geographic segments are as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfGeographicalAreasExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Restricted<br/>
    deposits</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Deposits</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Goodwill</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Property and <br/>
    equipment</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Intangible<br/>
    assets</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">March 31, 2023</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 40%; text-align: justify">Canada</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c238" decimals="0" format="ixt:num-dot-decimal" name="vs:RestrictedDeposits" scale="0" unitRef="usd">8,490</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">USA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c241" decimals="0" format="ixt:num-dot-decimal" name="vs:DepositsAmount" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c241" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyAndEquipmentOther" scale="0" unitRef="usd">114,815</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c241" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsinDollars" scale="0" unitRef="usd">6,381,563</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: justify">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:RestrictedDeposits" scale="0" unitRef="usd">8,490</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:DepositsAmount" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyAndEquipmentOther" scale="0" unitRef="usd">114,815</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsinDollars" scale="0" unitRef="usd">6,381,563</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">March 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Canada</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="vs:RestrictedDeposits" scale="0" unitRef="usd">9,220</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">USA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c245" decimals="0" format="ixt:num-dot-decimal" name="vs:DepositsAmount" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c245" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Goodwill" scale="0" unitRef="usd">6,580,660</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c245" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyAndEquipmentOther" scale="0" unitRef="usd">290,925</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c245" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsinDollars" scale="0" unitRef="usd">9,312,080</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: justify">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:RestrictedDeposits" scale="0" unitRef="usd">9,220</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="vs:DepositsAmount" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Goodwill" scale="0" unitRef="usd">6,580,660</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="vs:PropertyAndEquipmentOther" scale="0" unitRef="usd">290,925</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="vs:IntangibleAssetsinDollars" scale="0" unitRef="usd">9,312,080</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="text-transform: uppercase"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_SupplementalCashFlowInformationTextBlock-c0_cont_1" escape="true" name="vs:SupplementalCashFlowInformationTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><span style="text-transform: uppercase"><b>18.</b></span></td><td style="text-align: justify"><span style="text-transform: uppercase"><b>SUPPLEMENTAL CASH
FLOW INFORMATION</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="text-transform: uppercase"><b>&#160;</b></span></p></ix:nonNumeric><div>





</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p><div>



</div><ix:continuation id="vs_SupplementalCashFlowInformationTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCashFlowStatementExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31, <br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2022</b></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-cash investing and financing activities:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Shares issued to acquire Holdco shares</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="vs:FairValueCommonSharesIssuedInAcquisition" scale="0" unitRef="usd">11,441</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 30; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top"><td style="width: 78%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>VERSUS SYSTEMS INC.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL
    STATEMENTS</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FOR THE THREE MONTH PERIOD ENDED MARCH 31, 2023</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Expressed in United States dollars)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Unaudited)</p></td>
    <td style="width: 22%; font-size: 10pt; text-align: right"><img alt="" src="ex99-1_002.jpg"/></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_1" escape="true" name="vs:LeaseObligationsAndCommitmentsTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>19.</b></td><td style="text-align: justify"><b>LEASE OBLIGATIONS AND COMMITMENTS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_2" id="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Lease Liabilities</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_3" id="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="vs:DisclosureOfLeaseLiabilityTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">$</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%">Lease liabilities recognized as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LeaseLiabilities" scale="0" unitRef="usd">367,884</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Lease payments made</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:LeasePaymentsMade" scale="0" sign="-" unitRef="usd">260,184</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest expense on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="vs:InterestExpenseOnLeaseLiabilitie" scale="0" unitRef="usd">20,860</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Lease liabilities recognized as of January 1, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LeaseLiabilities" scale="0" unitRef="usd">128,560</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Lease payments made</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:LeasePaymentsMade" scale="0" sign="-" unitRef="usd">65,788</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="vs:InterestExpenseOnLeaseLiabilitie" scale="0" unitRef="usd">2,149</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:LeaseLiabilitiesTotal" scale="0" unitRef="usd">64,921</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Less: current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisions" scale="0" unitRef="usd">64,921</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; font-weight: bold">At March 31, 2023 &#8211; non-current portion</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:LeasesLiabilities" scale="0" unitRef="usd">0</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_4" id="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On August 1, 2015, the Company entered
into a cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company
extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $<ix:nonFraction contextRef="c246" decimals="0" format="ixt:num-dot-decimal" name="vs:MonthlyFee" scale="0" unitRef="cad">7,000</ix:nonFraction> plus GST per month.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_5" id="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On September 6, 2017, the Company
entered into a rental agreement for office space in Los Angeles, California. <ix:nonNumeric contextRef="c247" name="ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities">Under the terms of the agreement the Company will pay $17,324
per month commencing on October 1, 2017 until April 30, 2023.</ix:nonNumeric></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="vs_LeaseObligationsAndCommitmentsTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="vs:ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Year</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" scale="0" unitRef="usd">65,788</ix:nonFraction></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SubsequentEventsTextBlock-c0_cont_1" escape="true" name="us-gaap:SubsequentEventsTextBlock"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"></td><td style="width: 0.5in; text-align: left"><b>20.</b></td><td style="text-align: justify"><b>SUBSEQUENT EVENTS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:nonNumeric><div>



</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_2" id="_SubsequentEventsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has evaluated subsequent
events after the balance sheet date of March 31, 2023 through May 15, 2023, the date the condensed interim consolidated financial statements
were issued. Based upon its evaluation, management has determined that no subsequent events have occurred that would require recognition
in the accompanying consolidated financial statements or disclosure in the notes thereto, except as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_3" id="_SubsequentEventsTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.35in; text-align: left">1.</td><td style="text-align: justify">Subsequent to March 31, 2023, the Company paid CAD$<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="vs:NotesPayableOutstanding" scale="0" unitRef="cad">671,610</ix:nonFraction>
in notes payable to director Brian Tingle in full satisfaction of notes maturing in April 2023.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_SubsequentEventsTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.35in; text-align: left">2.</td><td style="text-align: justify">On April 30, 2023, the Company vacated its leased office space
in Los Angeles, CA in accordance with the termination of the lease. The Company is operating with a fully remote workforce for the foreseeable
future. Upon vacating the office space, the Company sold or disposed of excess office furniture and equipment, including computers that
are no longer needed by the current workforce.</td>
</tr></table></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 31; Options: Last --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonFraction contextRef="c1" id="hidden-fact-1" name="ifrs-full:NoncurrentLeaseLiabilities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-2" name="ifrs-full:NoncurrentLeaseLiabilities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-3" name="vs:NotesPayableRelatedPartyNote12" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-4" name="vs:NotesPayableRelatedPartyNote12" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-5" name="vs:FinanceExpense1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-6" name="vs:ChangeInFairValueOfWarrantLiability" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-7" name="ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-8" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-9" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-10" name="ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-11" name="ifrs-full:OtherComprehensiveIncome" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="2" id="hidden-fact-12" name="ifrs-full:DilutedEarningsLossPerShare" sign="-" unitRef="usdPershares">0.14</ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="2" id="hidden-fact-13" name="ifrs-full:DilutedEarningsLossPerShare" sign="-" unitRef="usdPershares">2.10</ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="0" id="hidden-fact-14" name="ifrs-full:AdjustedWeightedAverageShares" unitRef="shares">1272094</ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="0" id="hidden-fact-15" name="ifrs-full:AdjustedWeightedAverageShares" unitRef="shares">8244860</ix:nonFraction>
<ix:nonFraction contextRef="c10" id="hidden-fact-16" name="ifrs-full:Equity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-17" name="vs:SharesIssuedInPublicOfferinginShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-18" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-19" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-20" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-21" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-22" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-23" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-24" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-25" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-26" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-27" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-28" name="ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-29" name="vs:HoldcoSharesExchangedForCommonShares" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-30" name="vs:HoldcoSharesExchangedForCommonShares" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-31" name="vs:HoldcoSharesExchangedForCommonShares" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-32" name="vs:HoldcoSharesExchangedForCommonShares" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-33" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-34" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c19" id="hidden-fact-35" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c21" id="hidden-fact-36" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-37" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c39" id="hidden-fact-38" name="vs:SharesIssuedWithAcquisitionShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c41" id="hidden-fact-39" name="vs:SharesIssuedWithAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-40" name="vs:SharesIssuedWithAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c44" id="hidden-fact-41" name="vs:SharesIssuedWithAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c37" id="hidden-fact-42" name="vs:SharesIssuedWithAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c45" id="hidden-fact-43" name="vs:SharesIssuedWithAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c38" id="hidden-fact-44" name="vs:SharesIssuedWithAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c49" id="hidden-fact-45" name="ifrs-full:Equity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c57" id="hidden-fact-46" name="vs:ExerciseOfWarrantsinShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c59" id="hidden-fact-47" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c60" id="hidden-fact-48" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c61" id="hidden-fact-49" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-50" name="ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c57" id="hidden-fact-51" name="vs:SharesIssuedInPublicOfferinginShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c59" id="hidden-fact-52" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c60" id="hidden-fact-53" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-54" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c61" id="hidden-fact-55" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-56" name="vs:SharesIssuedInPublicOfferinginDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c59" id="hidden-fact-57" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c60" id="hidden-fact-58" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-59" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c61" id="hidden-fact-60" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-61" name="vs:ShareIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c58" id="hidden-fact-62" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c59" id="hidden-fact-63" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c61" id="hidden-fact-64" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-65" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c58" id="hidden-fact-66" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c59" id="hidden-fact-67" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c60" id="hidden-fact-68" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-69" name="ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-70" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c61" id="hidden-fact-71" name="ifrs-full:OtherComprehensiveIncomeBeforeTax" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-72" name="vs:FinanceExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-73" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-74" name="vs:ForgivenessOnGovernmentLoan" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-75" name="ifrs-full:ProceedsFromExerciseOfOptions" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-76" name="vs:PurchaseOfEquipment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-77" name="ifrs-full:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c88" id="hidden-fact-78" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c93" id="hidden-fact-79" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c137" id="hidden-fact-80" name="vs:Additions1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c138" id="hidden-fact-81" name="vs:Additions1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c139" id="hidden-fact-82" name="vs:Additions1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c136" id="hidden-fact-83" name="vs:Impairments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c145" id="hidden-fact-84" name="vs:Additions1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c146" id="hidden-fact-85" name="vs:Additions1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c147" id="hidden-fact-86" name="vs:Additions1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c154" id="hidden-fact-87" name="vs:IntangibleAssetsOtherThanGoodwillAmount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c158" id="hidden-fact-88" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c162" id="hidden-fact-89" name="vs:IntangibleAssetsOtherThanGoodwillAmount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c166" id="hidden-fact-90" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c170" id="hidden-fact-91" name="vs:IntangibleAssetsOtherThanGoodwillAmount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-92" name="ifrs-full:FinanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c184" id="hidden-fact-93" name="vs:NumberOfOutstandingExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c184" id="hidden-fact-94" name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-95" name="vs:NumberOfOutstandingExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-96" name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c189" id="hidden-fact-97" name="ifrs-full:ExpectedDividendShareOptionsGranted" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c184" id="hidden-fact-98" name="ifrs-full:ExpectedDividendShareOptionsGranted" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c200" id="hidden-fact-99" name="vs:WeightedAverageRemainingLifeyears">P242Y</ix:nonNumeric>
<ix:nonFraction contextRef="c184" id="hidden-fact-100" name="vs:PurchaseofWarrantsNumberOutstandingExercised" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-101" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceExercised" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-102" name="vs:PurchaseofWarrantsNumberOutstandingExpired" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-103" name="vs:PurchaseofWarrantsWeightedAverageExercisePriceExpired" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-104" name="vs:PurchaseofWarrantsExpectedDividendYieldinDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c234" id="hidden-fact-105" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c239" id="hidden-fact-106" name="vs:DepositsAmount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c239" id="hidden-fact-107" name="ifrs-full:Goodwill" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c239" id="hidden-fact-108" name="vs:PropertyAndEquipmentOther" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c239" id="hidden-fact-109" name="vs:IntangibleAssetsinDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c240" id="hidden-fact-110" name="vs:RestrictedDeposits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c241" id="hidden-fact-111" name="ifrs-full:Goodwill" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-112" name="ifrs-full:Goodwill" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c243" id="hidden-fact-113" name="vs:DepositsAmount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c243" id="hidden-fact-114" name="ifrs-full:Goodwill" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c243" id="hidden-fact-115" name="vs:PropertyAndEquipmentOther" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c243" id="hidden-fact-116" name="vs:IntangibleAssetsinDollars" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c244" id="hidden-fact-117" name="vs:RestrictedDeposits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-118" name="vs:FairValueCommonSharesIssuedInAcquisition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag">false</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus">Q1</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentPeriodEndDate">2023-03-31</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey">0001701963</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="vs-20230331.xsd" xlink:type="simple"></link:schemaRef></ix:references>
<ix:resources><ix:relationship fromRefs="ix_0_fact ix_1_fact" toRefs="ix_0_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_2_fact ix_3_fact ix_4_fact" toRefs="ix_1_footnote"></ix:relationship>
<xbrli:context id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c8">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c9">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c10">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c11">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c13">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c14">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c15">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c16">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c17">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c18">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c20">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c21">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c22">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c23">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c24">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c26">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c27">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c29">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c30">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c31">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c33">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c34">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c35">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c36">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c37">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c39">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c40">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c41">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c42">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c45">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c46">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c48">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c59">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c60">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c62">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c63">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c64">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c65">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c66">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c67">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c69">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c70">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c71">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c72">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c73">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c74">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:VersusSystemsHoldcoIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c76">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:VersusSystemsUKLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c77">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:XciteInteractiveIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c79">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-02-01</xbrli:startDate>
    <xbrli:endDate>2021-02-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c81">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c82">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis">vs:GSTMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c83">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis">vs:GSTMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c84">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c85">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c86">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c87">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c88">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c89">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c90">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c91">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c92">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c93">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c94">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c95">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c96">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c97">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c98">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c101">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c121">
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+I64vqmXTJB4axrPbIKmwKg==] CSR-->
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-05-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-05-01</xbrli:startDate>
    <xbrli:endDate>2019-05-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-06-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-06-01</xbrli:startDate>
    <xbrli:endDate>2019-06-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-02-24</xbrli:startDate>
    <xbrli:endDate>2022-03-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-02-24</xbrli:startDate>
    <xbrli:endDate>2022-03-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-06-01</xbrli:startDate>
    <xbrli:endDate>2021-06-03</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassAShareMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:TypesOfSharebasedPaymentArrangementsAxis">vs:StockOptionsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:AWarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-02</xbrli:startDate>
    <xbrli:endDate>2023-02-02</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June62023Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:September42023Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:April22024Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June272024Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:September272024Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:October222024Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:July242025Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:July312025Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:August102025Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June12026Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June292026Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:August192026Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:March182027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c205">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:May102027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c206">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:August172027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c207">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:September202027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c208">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February132028Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c209">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c210">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January202026Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January202026Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c212">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February282027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February282027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December62027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December62027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c216">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December92027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c217">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December92027Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January182028Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c219">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January182028Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c220">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February22028Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c221">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February22028Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c222">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefExecutiveOfficersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c223">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefExecutiveOfficersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c224">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefFinancialOfficersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c225">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefFinancialOfficersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c226">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:AdvisoryBoardMembersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c227">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:AdvisoryBoardMembersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c228">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefTechnologyOfficerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c229">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefTechnologyOfficerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c230">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:DirectorsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c231">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:DirectorsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c232">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefPeopleOfficerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c233">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefPeopleOfficerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c234">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefInnovationOfficerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c235">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefInnovationOfficerMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c236">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:OtherDirectorsAndOfficersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c237">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:OtherDirectorsAndOfficersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c238">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c239">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c240">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c241">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c242">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c243">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c244">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c245">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c246">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-05-01</xbrli:startDate>
    <xbrli:endDate>2018-05-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c247">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001701963</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-01</xbrli:startDate>
    <xbrli:endDate>2017-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="usdPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit id="cad">
  <xbrli:measure>iso4217:CAD</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>ea178398ex99-2_versussys.htm
<DESCRIPTION>MANAGEMENT'S DISCUSSION AND ANALYSIS FOR THE THREE-MONTH PERIODS ENDED MARCH 31, 2023 AND 2022
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></B></P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>VERSUS
SYSTEMS INC.</B></FONT></P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="ex99-2_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>MANAGEMENT&rsquo;S
DISCUSSION AND ANALYSIS </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Expressed
in United States Dollars)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>THREE
MONTH PERIOD ENDED </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>MARCH
31, 2023</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REPORT
DATE &ndash; MAY 15, 2023</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid"><B>&nbsp;</B></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Introduction</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Versus Systems Inc., (the &ldquo;Company), a corporation
formed under the laws of British Columbia, was formed by way of an amalgamation under the name McAdam Resources, Inc. in the Province
of Ontario on December 1, 1988 and subsequently extra provincially registered in British Columbia on February 2, 1989. The Company changed
its name to Boulder Mining Corporation on May 9, 1995 in Ontario and on September 25, 1996 in British Columbia. The Company continued
into British Columbia on January 2, 2007 and concurrently changed its name to Opal Energy Corp. The Company changed its name to Versus
Systems Inc. on June 30, 2016, and concurrently ceased or divested its mining related business and began operating its current software
platform business. On June 3<SUP>rd</SUP>, 2021, the Company acquired Xcite Interactive, Inc. a Company that created a fan engagement
software platform for live events. The Company operates through its majority-owned subsidiary, Versus LLC, a Nevada limited liability
Company that was organized on August 21, 2013 and through its wholly owned subsidiary, Xcite Interactive, Inc. The principal executive
offices in Canada are located at 1558 Hastings Street, Vancouver, British Columbia V6G 3J4 Canada, and the telephone number is (604) 639-4457.
The Company&rsquo;s principal executive offices in the United States are located at 1370 N. St Andrews Pl, Los Angeles, CA 90028, and
the telephone number at that address is (424) 226-8588. Our website address is <I>www.versussystems.com</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">In accordance with Form 51-102F1, the following
Management&rsquo;s Discussion &amp; Analysis (MD&amp;A) provides a review of activities, results of operations and financial condition
of the Company for the three months ended March 31, 2023. The following discussion and analysis should be read in conjunction with the
Company&rsquo;s audited consolidated financial statements for the years ended December 31, 2022 and 2021 which were prepared in accordance
with International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and Interpretations
of the International Financial Reporting Interpretations Committee (IFRIC). All monetary amounts, unless otherwise indicated, are expressed
in United States dollars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Forward-Looking Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Except for statements of historical fact, this
MD&amp;A contains certain &ldquo;forward-looking information&rdquo; within the meaning of applicable securities law. Forward-looking information
is frequently characterized by words such as &ldquo;plan&rdquo;, &ldquo;expect&rdquo;, &ldquo;project&rdquo;, &ldquo;intend&rdquo;, &ldquo;believe&rdquo;,
&ldquo;anticipate&rdquo;, &ldquo;estimate&rdquo; and other similar words, or statements that certain events or conditions &ldquo;may&rdquo;
or &ldquo;will&rdquo; occur. In particular, forward-looking information in this MD&amp;A includes, but is not limited to, statements with
respect to future events and is subject to certain risks, uncertainties and assumptions. Although we believe that the expectations reflected
in the forward-looking information are reasonable, there can be no assurance that such expectations will prove to be correct. We cannot
guarantee future results, performance or achievements. Consequently, there is no representation that the actual results achieved will
be the same, in whole or in part, as those set out in the forward-looking information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Forward-looking information is based on the opinions
and estimates of management at the date the statements are made and is subject to a variety of risks and uncertainties and other factors
that could cause actual events or results to differ materially from those anticipated in the forward-looking information. Some of the
risks and other factors could cause results to differ materially from those expressed in the forward-looking statements include, but are
not limited to: limited operating history; regulatory risks; changes in laws, regulations and guidelines; failure to retain existing users
or add new users; reliance on management and key personnel; lack of demand; competition; rapid technological change; online commerce security
risks; and the other factors described herein under &ldquo;Risks and Uncertainties&rdquo; as well as in our public filings available at
www.sedar.com. Readers are cautioned that this list of risk factors should not be construed as exhaustive.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The forward-looking information contained in this
MD&amp;A is expressly qualified by this cautionary statement. We undertake no duty to update any of the forward-looking information to
conform such information to actual results or to changes in our expectations except as otherwise required by applicable securities legislation.
Readers are cautioned not to place undue reliance on forward-looking information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Our Mission</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Our mission is to reinvent the way our customers
interact with consumers through live events, games, apps and streaming content.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Our Company</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We offer a suite of proprietary business-to-business
software tools that drive user engagement through gamification and rewards. These tools allow our partners to offer in-game prizing and
rewards, including merchandise, coupons, digital goods, and sweepstakes entries - inside their websites, their venues, or their streaming
media content. Our customers, who are mostly sports teams, venues, and advertising agencies, typically use our products as part of their
live events or as part of an advertising campaign with the goal of engaging fans, increasing consented first-party data, and increasing
sales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">End users of our products earn prizes by registering
on our system and completing in-content challenges like trivia, polls, or casual mobile games. Players can use our system to play a variety
of games and earn wide range of prize types, including coupons, sweepstakes-style prizes, consumer packaged goods (&ldquo;CPG&rdquo;)
downloadable content (&ldquo;DLC&rdquo;), or web3 prizing. We are constantly upgrading our gamification and rewards products, including
our in-venue XEO and Filter Fan Cam products for live events, and our new stand-alone &ldquo;Winfinite&rdquo; product that can be used
by brands, advertising agencies, and content partners to reach potential customers anytime, anywhere, on any device. We also have a growing
IP portfolio that creates future licensing and product development opportunities including our recently allowed Artificial Intelligence
(&ldquo;AI&rdquo;) and Machine Learning (&ldquo;ML&rdquo;) series of patent claims.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">With the acquisition of Xcite Interactive in June
of 2021, we acquired a number of key pieces of technology as well as relationships that have helped to drive our engagement and rewards
business, including a live events fan engagement business that has partnered with professional sports franchises across the National Football
League (&ldquo;NFL&rdquo;), the National Basketball Association (&ldquo;NBA&rdquo;), the National Hockey League (&ldquo;NHL&rdquo;) and
others to increase audience engagement using interactive gaming functions like trivia, polling, and casual games that can be played alongside
live experiences whether a player is at-home, in a restaurant, or in-venue at the event itself. Our three largest customers in 2022 were
the Edmonton Oilers, the Arizona Coyotes, and ENT Marketing, a marketing agency that used our platform to promote Coca-Cola products.
The Xcite acquisition also helped us to grow our software licensing business - taking the in-venue fan engagement tools and methods developed
by Xcite and its team over decades, and productizing those tools in a scalable way that allows content partners of all types and sizes
to engage with fans and customers in measurable, effective ways, collecting consented user data and driving new, incremental sales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We now have three principal stand-alone scalable
software products that can be used across a wide variety of applications. Our eXtreme Engagement Online or &ldquo;XEO&rdquo; platform
is designed primarily for in-venue main-board work in stadiums and arenas. Our Filter Fan Cam (&ldquo;FFC&rdquo;) platform is an Augmented
Reality filtering tool that can be used for mobile and in-venue, applications. And we have recently launched our stand-alone gaming and
prizing product that we call &ldquo;Winfinite,&rdquo; which allows brands, media companies, and advertising agencies to reach out to customers
directly on their mobile devices, increasing engagement, driving consented user data, and increasing sales both in-store and online via
ecommerce channels. We license these three software products to teams, leagues, ad agencies, ecommerce partners, and other content creators
- creating a recurring revenue stream that supplements our professional services and advertising revenues. In addition to providing improved
consumer engagement with games and features like trivia and polling, XEO, FFC, and Winfinite provide improved analytics and flexibility
for our content partners that want to engage directly with fans and future customers in real-time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Our Company (continued)<BR>
<BR>
</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We are able to provide our customers with improved
fan engagement, data, and increased product sales by not only reaching out to those fans that are in-venue on game day, but also to those
watching at home on TV, or other devices. With XEO, FFC, and Winfinite, fans can interact with teams, their favorite influencers, or their
favorite brands, while competing for prizes and rewards anytime, no matter where they are. The Versus engagement and rewards model now
extends beyond college and professional sports to awards shows, reality TV, or even streaming content on platforms like YouTube, Twitter,
and Twitch. We have also worked with event sponsors, conventions, theme parks and restaurants to drive engagement and sales.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We believe our products provide real benefit for
three key target groups: content providers, brands and agencies, and fans/players/customers. By providing interactivity and in-content
rewards, content providers see more frequent sessions and longer session times from their users and viewers. Consumer brands offering
sponsorships and in-content prizes or rewards within our interactive experiences see improved brand recall and brand affinity, as well
as prolonged and increased interest from players and consumers who view their goods as a positive &ldquo;win&rdquo; within their viewing
experience. Customers are more likely to share their data and make repeat purchases both in-venue and online via ecommerce when brands
use this gamification and rewards model. Players, viewers, and consumers who interact alongside their favorite content, especially players
who play for real-world rewards, show an increased desire to interact with such content, which increases the value of the content as a
supplier of prizing opportunities, of the brands that offer the prizes, and of the experience itself as an interactive and desirable challenge
for players and viewers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We monetize our gamification and rewards products
in a number of ways including: Licensing the technology to our partners for events, campaigns, or seasons; adding a Cost Per Click (&ldquo;CPC&rdquo;),
or Cost Per Action (&ldquo;CPA&rdquo;), &ldquo;performance marketing&rdquo; element that scales with each game played, each reward redeemed,
or each new registered user added. We can also charge our partners for professional services like developing bespoke game elements or
creating custom data reports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Our revenues have principally come from software
licensing and professional services provided to professional sports franchises, as well as from fan engagement events like rodeos, boxing
matches, and other live events including Nascar, corporate conferences, and other global sporting events.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Our technology facilitates advertising that is
part of the entertainment itself&nbsp;&mdash;&nbsp;part of the narrative, not as a distraction. By creating an environment that makes
brands part of a desired experience&nbsp;&mdash;&nbsp;winning prizes or rewards&nbsp;&mdash;&nbsp;we empower content providers and brands
to engage consumers more effectively and for more extended periods of time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Our Products and Services</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-left: 0in; text-align: left; margin-top: 0pt; margin-bottom: 0pt">We provide the following products and services to
our partners and customers:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><B><I>Professional Services: Integration, Customization, and
Production</I></B>. Our patented platform can be integrated into games and interactive media through a number of methods including web-frames,
and Software Development Kits (&ldquo;SDKs&rdquo;), including SDKs for iOS, Android, Unity, C++ and others. We have worked with partners
such as HP to develop bespoke instances of our rewards platform, as we did with their OMEN Rewards system available inside HP OMEN and
Pavilion gaming desktop and laptops. We also offer professional design, development and platform integration services to content partners
who seek more bespoke solutions. A majority of our professional sports team partners, and some of our advertising partners, use some
degree of customization in the application of our engagement platforms. We also offer live-event production services, and sweepstakes/prizing
support to assist with the implementation of our products.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Our Products and Services (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><B><I>Analytics and support for in-venue products XEO and
FFC. &nbsp;&nbsp;</I></B>Our in-venue fan engagement products are used at a variety of live-event and other entertainment focused properties
like stadiums and arenas, but they can also be used at conferences, theme parks, and restaurants to increase audience and customer engagement.
Content partners, including professional sports teams, can use XEO and FFC in conjunction with their existing video screens, &ldquo;jumbotrons&rdquo;,
&ldquo;halo boards&rdquo;, &ldquo;main boards&rdquo;, as well as branded apps to reach potential customers with games and interactive
experiences that enhance the live event.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><B><I>Support and Analytics for Winfinite, our Click-Play-Win
Product. </I></B>&nbsp;&nbsp;Winfinite is a Click-Play-Win interactive advertising tool that increases awareness, affinity, data, and
incremental sales. It allows content creators, marketers, agencies, and other advertisers to increase customer acquisition and loyalty
through a combination of games and rewards. Our customers use Click Play Win to create interactive advertisements that offer coupons
and rewards. The product is compatible with a number of digital platforms and can be integrated into customers&rsquo; existing advertising
campaigns. Click-Play-Win is designed to increase customer transactions and also increase the collection of zero-party data, which is
first-party data that is consensually provided by consumers directly to advertisers. Consumers are incented to provide their data inside
Winfinite as they register to play games for prizes and rewards that may include coupons, real-world goods and services, sweepstakes
entries, and digital goods including downloadable content for games, digital collectibles, and web3 products.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><B><I>Advertising services.</I></B> In connection with the
placement or licensing of our engagement and rewards platforms, we market our services to brand partners to place their products, discounts,
or coupons into Versus-enabled content so that users, viewers and players can earn those rewards for their in-game or in-app behavior.
When providing those services, we typically charge the brand only when a player attempts to win one of the brand&rsquo;s proffered prizes,
or when a new customer has registered and consented to be contacted by the brand in the future. However, in certain cases we may also
charge on a CPC, CPE or a CPA model.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Corporate History and Structure</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Versus Systems Inc., a corporation formed under
the laws of British Columbia, was formed by way of an amalgamation under the name McAdam Resources, Inc. in the Province of Ontario on
December&nbsp;1, 1988 and subsequently extra-provincially registered in British Columbia on February&nbsp;2, 1989. We changed our name
to Boulder Mining Corporation on May&nbsp;9, 1995 in Ontario and on September&nbsp;25, 1996 in British Columbia. We continued into British
Columbia on January&nbsp;2, 2007 and concurrently changed our name to Opal Energy Corp. We changed our name to Versus Systems Inc. on
June&nbsp;30, 2016, and concurrently ceased or divested our mining related business and began operating our current software platform
business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">In June&nbsp;2021, we completed the acquisition
of multimedia, production, and interactive gaming company Xcite&nbsp;Interactive, a provider of online audience engagement through its
owned and operated XEO technology platform. We now provide products and services to multiple professional sports franchises across MLB,
the NHL, the NBA and the NFL to drive in-stadium audience engagement as well as a software licensing business to drive audience engagement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We operate through our majority-owned subsidiary,
Versus LLC, a Nevada limited liability company that was organized on August&nbsp;21, 2013, and through our wholly owned subsidiary, Xcite
Interactive Inc, a Delaware company that was reorganized as such on April&nbsp;1, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Our principal executive offices in Canada are
located at 1558 Hastings Street, Vancouver, British Columbia V6G 3J4 Canada, and our telephone number at that address is (604)&nbsp;639-4457.
Our principal executive offices in the United&nbsp;States are located at 1370 N. St Andrews Pl, Los Angeles, CA&nbsp;90028, and our telephone
number at that address is (424)&nbsp;226-8588. Our website address is <I>www.versussystems.com</I>. The information on or accessed through
our website is not incorporated in this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Corporate History and Structure (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The SEC maintains an Internet site (<I>www.sec.gov</I>)
that contains reports, proxy and information statements, and other information regarding issues that file electronically with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following chart reflects our organizational
structure (including the jurisdiction of formation or incorporation of the various entities):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Name of Subsidiary</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Country of Incorporation</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Proportion&nbsp;of <BR> Ownership <BR> Interest</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 62%; font-weight: bold; text-align: left; text-indent: -10pt; padding-left: 10pt">Versus Systems (Holdco), Inc.</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 25%; text-align: center">United&nbsp;States of America</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">81.9</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; text-indent: -10pt; padding-left: 10pt">Versus Systems UK, Ltd</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">United Kingdom</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">81.9</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; text-indent: -10pt; padding-left: 10pt">Versus, LLC</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">United&nbsp;States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">81.9</TD><TD STYLE="text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; text-indent: -10pt; padding-left: 10pt">Xcite Interactive, Inc.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">United&nbsp;States of America</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100</TD><TD STYLE="text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Non-Controlling Interest in Versus LLC </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As at December 31, 2018, the Company held a 41.3%
ownership interest in Versus LLC, a privately held limited liability Company organized under the laws of the state of Nevada. The Company
consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology Company that is developing
a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games
to their players.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On May 21, 2019, the Company acquired an additional
25.2% interest in Versus LLC in exchange for 38,268 common shares of the Company and 19,134 share purchase warrants. The common shares
and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result, the Company
increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884 against
reserves. The effect on non-controlling interest was a reduction of $2,053,199.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On June 21, 2019, the Company acquired an
additional 0.3% interest in Versus LLC in exchange for 189 common shares of the Company and 95 share purchase warrants. The common
shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the
Company increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448
against reserves. The effect on non-controlling interest was a reduction of $19,433</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On March 1, 2022, the Company acquired an additional
15.1% interest in Versus LLC in exchange for 11,441 common shares of the Company. The common shares were determined to have a fair value
of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over net identifiable
assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><B><U>Recent Business
Developments and Milestones </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><I>U.S. Patent Filings</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Versus has filed multiple patent claims with the
U.S. Patent and Trademark Office to expand upon its existing portfolio of prizing, promotion and financial technologies that enable brands
to reach the rapidly growing competitive gaming audience of players, spectators and broadcasters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><B><U>Recent Business
Developments and Milestones (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Versus patent claims, extending and expanding
on claims filed in the United States in 2014 and internationally through the patent co-operation treaty in 2015, describe a system that
seeks to match competitive game players and spectators with prizing from their favourite brands through a unique conditional prize matching
system.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On May 9, 2023, pursuant to a Versus filing made
in 2021, the U.S. Patent and Trademark Office (USPTO) has issued U.S. Patent No. 11,645,560, titled &ldquo;Processing In-Content Challenges
for Online Gaming System.&rdquo; This issued patent protects methods for using machine learning and artificial intelligence to contextualize
and personalize both digital and real-world rewards inside interactive media. The claims include advertising campaign optimization and
player value optimization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">On October 25, 2022,
pursuant to a Versus filing made in 2020, the U.S. Patent and Trademark Office (USPTO) has issued U.S. Patent No. 11,482,081, titled &ldquo;Promoting
Competitive Balance in Multiplayer Gaming.&rdquo; This issued patent protects multiple systems and methods for managing multiplayer games
and tournaments where players may be playing at different times, or on different gaming devices, with different levels of internet connectivity,
or if the players are at different levels of eligibility with respect to a pool of prizes which may include digital and physical goods.
The covered claims describe multiple ways to manage multiplayer gaming events (contests, tournaments, or other game types) wherein the
game manager may want to provide prizes and/or rewards to players in fair ways despite the unequal nature of asynchronous play with varied
players on varied devices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">On July 26, 2022, Versus
announced that, pursuant to a Versus filing made in 2019, the U.S. Patent and Trademark Office (USPTO) has issued U.S. Patent No. 11,376,498,
titled &ldquo;Managing In-Content Challenges for Multi-Player Games.&rdquo; This issued patent protects several methods for managing first
and second-screen games inside of apps, television broadcasts, and streaming media, with a focus on how to provide different digital and
physical prizes to different players based on their performance in games and eligibility criteria such as age and location. Versus uses
these patented technologies in-venue, at NFL, NHL, NBA, NCAA, and other sporting events.<BR>
<BR>
On January 12, 2021, we were issued U.S. Patent No. 10,888,789, titled &ldquo;Managing Rewards in Interactive Media Across Geographical
Locations.&rdquo; This issued patent includes multiple covered claims dealing with the management of prizing in gaming tournaments when
players are playing in different geographies, which may affect their eligibility for prizing. The covered claims include a number of ways
that Versus products use geotargeting, geofencing, and a database of state and local regulations to manage their &ldquo;dynamic regulatory
compliance&rdquo; engine such that players in different locations will be served game and prize combinations that are tailored for their
location.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On March 14, 2019, Versus announced that, pursuant
to a Versus filing made in 2015, the U.S. Patent and Trademark Office (USPTO) has issued U.S. Patent No. 10,242,538, titled &ldquo;Systems
and Methods for Creating and Maintaining Real Money Tournaments for Video Games.&rdquo; The issued patent protects a number of proprietary
systems and methods for awarding real money, physical goods, digital currencies, and downloadable content to players inside video games
and other interactive media. Versus uses these patented technologies within their WINFINITE prizing platform, allowing players to play
for real-world prizes inside their favorite games.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Overall Performance and Results of Operations </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Three Month Period March 31, 2023</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">During the three month period ended March 31,
2023 (the &ldquo;Current Quarter), the Company incurred a loss for the period of $1,326,889 compared to $3,355,418 for the three month
period ended March 31, 2022 (the Comparative Quarter). The decrease in net loss can be attributed to a corporate restructuring which resulted
in reduced salaries and wages, professional fees, software costs and an adjustment to stock compensation. Operating expenses for the Current
Quarter were $1,484,839 compared to $3,882,813 for the Comparative Quarter which represented an overall decrease of $2,397,974 or 62%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Summary of Quarterly Results</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table sets out selected unaudited
financial information for the eight most recent quarters. The financial data has been prepared in accordance with IFRS.<BR>
<BR>
</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid">Three Months Ended</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">March&nbsp;31,<BR> 2023</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&nbsp;31,<BR> 2022</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">September&nbsp;30,<BR> 2022</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June&nbsp;30,<BR> 2022</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; width: 52%">Sales</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">157,950</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">217,604</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">316,819</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">250,661</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss from Operations</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,326,889</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(11,866,327</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,297,779</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,339,455</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss attributable to shareholders</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,184,847</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(11,064,835</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,082,009</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,740,734</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss attributable to non-controlling interest</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(132,694</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(450,894</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(428,065</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(485,409</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss for the period</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,317,541</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(11,670,698</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,510,074</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,226,143</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Basic and Diluted Loss per Share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.14</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.76</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.86</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.95</TD><TD STYLE="text-align: left">)</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Three Months Ended</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>March&nbsp;31,<BR>
2022</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&nbsp;31,<BR>
2021</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>September&nbsp;30,<BR>
2021</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: center; border-bottom: Black 1.5pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>June&nbsp;30,<BR>
2021</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; width: 52%">Sales</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">323,756</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">393,267</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">304,684</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">70,364</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss from Operations</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,559,057</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,406,750</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,268,932</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6,218,504</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss attributable to shareholders</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,581,900</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,519,381</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(572,952</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,125,704</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss attributable to non-controlling interest</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(773,517</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(982,211</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,005,002</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,260,742</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss for the period</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,355,418</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,501,592</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,577,954</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,386,446</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Basic and Diluted Loss per Share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2.10</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.90</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.57</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1.20</TD><TD STYLE="text-align: left">)</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Note 1: There were no material variations in the results of the
Company over the prior eight reporting periods with the exception of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
                                            the three-month period ended March 31, 2023, the loss for the period decreased due to savings
                                            related to salaries and wages, software costs, professional fees, and stock compensation
                                            expense as a result of a corporate restructuring which included downsizing our workforce
                                            and curtailing certain development programs. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three-month period ended December 31, 2022, the loss for the period increased due to the impairment of goodwill and other intangibles
and increased intangible amortization expense, offset by decreases to share based compensation.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
                                            the three-month period ended September 30, 2022, the loss for the period increased due to
                                            an increase in consulting fees, a lawsuit settlement accrual, and a one-time write off related
                                            to Xcite holdback shares, offset by decreases in software delivery costs, professional fees,
                                            and salaries and wages.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Summary
of Quarterly Results (continued)</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three-month period ended June 30, 2022, the loss for the period decreased due to a decrease in professional fees and share based
compensation, offset by an increase in salaries and wages and software delivery costs.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three-month period ended March 31, 2022, the loss for the period increased due to an increase in salaries and wages and share based
compensation.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three-month period ended December 31, 2021, the loss for the period increased due to an increase in salaries and wages and share
based compensation.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three-month period ended September 30, 2021, the loss for the period decreased due to an increase in salaries and wages and share
based compensation, offset by a change in fair value of the warrant liability.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three-month period ended June 30, 2021, the loss for the period decreased due to a change in fair value of the warr</FONT>ant liability,
offset by an increase in professional services and salaries and wages as a result of the Company completing the Xcite acquisition.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Liquidity and Capital Resources </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company had cash of $5,279,410 and a working
capital surplus of $2,778,093 as at March 31, 2023, compared to a cash position of $1,178,846 and working capital deficit of $1,861,737
as at December 31, 2022. The increase in the Company&rsquo;s cash position and decrease in working capital deficit was related to cash
raised from the exercise of warrants and a registered direct offering and decreases in payroll related expenses due to a company restructuring.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Financing activities</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">During the three months ended March 31, 2023,
the Company:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">i)</TD><TD STYLE="text-align: justify">issued, 2,500,000 shares at a price of $0.90 per share for
total proceeds of $2,250,000 in a registered direct offering. In connection with the offering, the Company incurred $226,544 in issuance
costs as part of the transaction.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">ii)</TD><TD STYLE="text-align: justify">issued, 4,042,000 common shares pursuant to the exercise
of 4,042,000 warrants at a price of $1.10 per share for total proceeds of $4,446,200.</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">During the year ended December 31, 2022, the Company:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">i)</TD><TD STYLE="text-align: justify">issued, 291,667 units at a price of $24.00 per unit for total
proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per share until
February 28, 2027. In connection with the offering, the Company incurred $900,720 in issuance costs as part of the transaction.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">ii)</TD><TD STYLE="text-align: justify">issued, 11,441 shares, which were converted from Versus Holdco
shares.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">iii)</TD><TD STYLE="text-align: justify">issued, 39,375 shares at a price of $22.20 per unit for total
proceeds of $874,125 as a result of the underwriter exercising the overallotment.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Liquidity and Capital Resources (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">iv)</TD><TD STYLE="text-align: justify">issued, 4,196 shares related to the Xcite acquisition and
the vesting of key employee shares.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">v)</TD><TD STYLE="text-align: justify">issued, 276,334 units at a price of $7.80 per unit for total
proceeds of $2,155,195. The offering consisted of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering,
the Company incurred $313,482 in issuance costs as part of the transaction.</TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">vi)</TD><TD STYLE="text-align: justify">issued, 412,293 shares at $2.72 per share in a private placement
offering for total proceeds of $1,119,373.</TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">vii)</TD><TD STYLE="text-align: justify">issued, 2,100,000 units at a price of $1.00 per unit for
total proceeds of $2,099,866. The offering consisted of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the
offering, the Company incurred $522,460 in issuance costs as part of the transaction.</TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">During the three months ended March 31, 2022, the Company:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">i)</TD><TD STYLE="text-align: justify">issued, 291,667 units at a price of $24.00 per unit for total
proceeds of $7,000,000. Each unit consisted of one common share and one warrant to purchase one common share at $28.80 per share until
February 28, 2027. In connection with the offering, the Company incurred $900,720 in issuance costs as part of the transaction.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">ii)</TD><TD STYLE="text-align: justify">issued, 11,441 shares, which were converted from Versus Holdco
shares.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">iii)</TD><TD STYLE="text-align: justify">issued, 39,375 shares at a price of $22.20 per unit for total
proceeds of $874,125 as a result of the underwriter exercising the overallotment.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">During the three month period ended March 31,
2023, the Company repaid $36,795 of principal. As at March 31, 2023, the Company had recorded $22,723 in accrued interest which was included
in accounts payable and accrued liabilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">During the year ended December 31, 2022, the Company
repaid $64,550 of principal. As at December 31, 2022, the Company had recorded $23,456 in accrued interest which was included in accounts
payable and accrued liabilities.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Selected Annual Information </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table sets out selected financial
information for the Company for each of the fiscal years ended December 31, 2022, 2021 and 2020. The selected annual information should
only be read in conjunction with the Company&rsquo;s audited annual financial statements for the fiscal years ended December 31, 2022, 2021
and 2020 including the notes thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>Statement of Operations, Comprehensive Loss and Deficit Data:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year Ended<BR> December&nbsp;31,<BR> 2022</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year Ended<BR> December&nbsp;31,<BR> 2021</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year Ended<BR> December&nbsp;31,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%">Revenue</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">1,108,840</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">768,650</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">1,390,018</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Other expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(13,890</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Loss from operations</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(22,062,618</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(15,481,964</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6,241,830</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Loss and comprehensive loss</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(21,607,363</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(17,847,892</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7,358,342</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Loss per share, basic and diluted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(11.63</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(15.15</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8.85</TD><TD STYLE="text-align: left">)</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>Balance Sheet Data:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>&nbsp;</I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As at<BR> December&nbsp;31,<BR> 2022</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As at<BR> December&nbsp;31,<BR> 2021</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As at<BR> December&nbsp;31,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%; text-align: left">Current Assets</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">1,462,821</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,354,512</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">3,164,636</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Total Assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,802,517</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18,543,692</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,491,157</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Current Liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,324,558</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,372,894</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,959,642</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Long Term Debt</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">678,515</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,237,751</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Non-Controlling Interest (Deficit)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6,383,129</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8,621,581</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5,193,701</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Shareholders&rsquo; Equity (Deficiency)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,477,959</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,002,668</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,138,350</TD><TD STYLE="text-align: left">)</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B></B></P>

<!-- Field: Page; Sequence: 11; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Transactions with Related Parties </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following summarizes the Company&rsquo;s related
party transactions, not disclosed elsewhere in these consolidated financial statements, during the three months ended March 31, 2023 and
2022. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and certain directors and officers
and companies controlled or significantly influenced by them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><I>Key Management Personnel</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>($)</B></FONT></TD><TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">88,179</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">88,583</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">91,899</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">91,340</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">54,518</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">56,880</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">77,686</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">77,048</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">74,786</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">73,418</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">54,036</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">50,838</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief
    Innovation Officer of the Company, including share-based compensation vested for incentive stock options and performance
    warrants.</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">43,750</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants.</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">23,826</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">178,387</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Total</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">464,931</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">660,242</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Other Related Party Payments</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Office sharing and occupancy costs of $18,676
(December 31, 2022 - $64,741) were paid or accrued to a corporation that shares management in common with the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><U>Amounts Outstanding</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">a)</TD><TD STYLE="text-align: justify">At March 31, 2023, a total of $121,235 (December 31, 2022
- $304,623) was included in accounts payable and accrued liabilities owing to officers, directors, or companies controlled by them. These
amounts are unsecured and non-interest bearing.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><I>b)</I></TD><TD STYLE="text-align: justify">At March 31, 2023, a total of $2,567,793 (December 31, 2022
- $2,604,713) of long-term notes was payable to a director of the Company.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

<!-- Field: Page; Sequence: 12; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Disclosure of Outstanding Share Data</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We are authorized to issue an unlimited number
of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of March 31, 2023, there were 338 Class
A Shares issued and outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Shares Issued and Outstanding</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As at March 31, 2023, there are 10,714,171 common
shares and 338 Class &ldquo;A&rdquo; shares, Series 1 issued and outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Warrants</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As at the Report Date, there are share purchase
warrants outstanding as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid">Expiry Date</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Warrants</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Outstanding</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exercise </B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Price</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%"><FONT STYLE="font-size: 10pt">January 20, 2026<SUP>(1)</SUP></FONT></TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">112,491</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">112.50</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>February 28, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">331,044</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">28.80</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>December 6, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">220,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.25</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>December 9, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">158,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.10</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>January 18, 2028</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">414,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.80</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt">February 2, 2028</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">175,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">0.90</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,411,535</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">18.44</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt"><SUP>(1)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Unit A warrant balance&nbsp;is
1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price
upon the exercise of the warrants.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

<!-- Field: Page; Sequence: 13; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Disclosure of Outstanding Share Data (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Stock Options</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As at the Report Date, there are stock options
outstanding as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Expiry Date</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Options</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Outstanding</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Exercise </B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Price</B>&nbsp;</P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>($)</B></FONT></TD><TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%">June 6, 2023</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">937</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">85.50</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>September 4, 2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">688</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44.55</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>April 2, 2024</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,961</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">37.80</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>June 27, 2024</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">417</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">38.40</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>September 27, 2024</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,086</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">67.95</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>October 22, 2024</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">834</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">60.45</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>July 24, 2025</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,794</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44.70</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>July 31, 2025</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,610</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44.70</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>August 10, 2025</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">833</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44.70</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>June 1, 2026</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,788</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">105.60</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>June 29, 2026</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">84.75</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>August 19, 2026</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29,682</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">63.00</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>March 18, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">800</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19.80</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>May 10, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">700</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.85</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>August 17, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">79,543</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.00</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>September 20, 2027</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,240</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.45</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt">February 13, 2028</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">400,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">0.90</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">567,413</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">10.33</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Off Balance Sheet Arrangements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company is not a party to any off-balance
sheet arrangements or transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 14; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Lease Obligations and Commitments</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>$</B></TD><TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%">Lease liabilities recognized as of January 1, 2022</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">367,884</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Lease payments made</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(260,184</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Interest expense on lease liabilities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">20,860</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Lease liabilities recognized as of January 1, 2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">128,560</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Lease payments made</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(65,788</TD><TD STYLE="text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Interest expense on lease liabilities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,149</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">64,921</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Less: current portion</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(64,921</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; padding-bottom: 4pt">At March 31, 2023 &ndash; non-current portion</TD><TD STYLE="font-weight: bold; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">0</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On August 1, 2015, the Company entered into a
cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company
extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $7,000 plus GST per month.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On September 6, 2017, the Company entered into
a rental agreement for office space in Los Angeles, USA. Under the terms of the agreement the Company will pay $17,324 per month commencing
on October 1, 2017 until April 30, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid">Year</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">($)</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-align: left; padding-bottom: 1.5pt">2023</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">65,788</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Subsequent Events</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">The Company has evaluated subsequent
events after the balance sheet date of March 31, 2023 through May 15, 2023, the date the consolidated financial statements were issued.
Based upon its evaluation, management has determined that no subsequent events have occurred that would require recognition in the accompanying
consolidated financial statements or disclosure in the notes thereto, except as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">Subsequent to March 31, 2023, the Company paid CAD$671,610
in notes payable to director Brian Tingle in full satisfaction of notes maturing in April 2023.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">On April 30, 2023, the Company vacated its leased office
space in Los Angeles, CA in accordance with the termination of the lease. The Company is operating with a fully remote workforce for
the foreseeable future. Upon vacating the office space, the Company sold or disposed of excess office furniture and equipment, including
computers that are no longer needed by the current workforce.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>New standards, amendments and interpretations
to existing standards adopted by the Company </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">No new standards were adopted in the current quarter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 15; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Financial Instruments and Risk Management</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>&nbsp;</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U></U></B><U><I>Financial
risk management</I></U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Financial instruments measured at fair value are
classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the
fair values. The three levels of the fair value hierarchy are:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: -40.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">Level&nbsp;1&nbsp;</TD><TD STYLE="text-align: justify">&ndash; Unadjusted quoted prices in active markets for identical
assets or liabilities;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">Level&nbsp;2&nbsp;</TD><TD STYLE="text-align: justify">&ndash; Inputs other than quoted prices that are observable
for the asset or liability either directly or indirectly; and</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">Level&nbsp;3&nbsp;</TD><TD STYLE="text-align: justify">&ndash;&nbsp;Inputs that are not based on observable market data.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Board of Directors has overall responsibility
for the establishment and oversight of the Company&rsquo;s risk management framework. The Company&rsquo;s financial instruments consist
of cash, receivables, restricted deposits, accounts payable and accrued liabilities and notes payable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The fair value of cash, receivables, accounts
payable and accrued liabilities approximate their book values because of the short-term nature of these instruments. The fair value of
notes payable approximates its book value as it was discounted using a market rate of interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I><U>Credit risk</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Credit risk is the risk of financial loss to the
Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company has no material counterparties
to its financial instruments with the exception of the financial institutions which hold its cash. The Company manages its credit risk
by ensuring that its cash is placed with a major financial institution with strong investment grade ratings by a primary ratings agency.
The Company&rsquo;s receivables consist of goods and services due from customers and tax due from the Canadian government.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I><U>Financial instrument risk exposure</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company is exposed in varying degrees to a
variety of financial instrument related risks. The Board approves and monitors the risk management processes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I><U>Liquidity risk</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company&rsquo;s cash is invested in business
accounts which are available on demand, the Company has a working capital surplus of $2,778,093 as at March 31, 2023. Accordingly, the
Company is exposed to liquidity risk.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I><U>Interest rate risk</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company&rsquo;s bank account earns interest
income at variable rates. The fair value of its portfolio is relatively unaffected by changes in short-term interest rates. Interest rate
risk is minimal as the Company does not have significant interest bearing assets or any variable interest bearing liabilities that are
tied into market rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><I><U>Foreign exchange risk</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Foreign currency exchange rate risk is the risk
that the fair value of financial instruments or future cash flows will fluctuate as a result of changes in foreign exchange rates. The
Company operates in Canada and the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 16; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Financial Instruments and Risk Management
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company was exposed to the following foreign
currency risk as at March 31, 2023 and December 31, 2022:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March&nbsp;31,<BR>
2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&nbsp;31,<BR>
2022</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-size: 10pt"><B>($)</B></FONT></TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-size: 10pt"><B>($)</B></FONT></TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%">Cash</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">4,928,781</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">245,858</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Accounts payable and accrued liabilities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(112,631</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(93,630</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4,816,150</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">152,228</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">As at March 31, 2023, with other variables unchanged,
a +/- 10% change in the Canadian dollar to United States dollar exchange rate would impact the Company&rsquo;s net loss by $481,600 (December
31, 2022 - $15,200).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Management&rsquo;s Responsibility for Financial Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company&rsquo;s management is responsible
for the preparation and presentation of the consolidated financial statements and the MD&amp;A. The consolidated financial statements
have been prepared in accordance with IFRS. The MD&amp;A has been prepared in accordance with the requirements of securities regulators,
including National Instrument 51-102 of the Canadian Securities Administrators.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Management of Capital</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company manages its capital structure and
makes adjustments to it, based on the funds available to the Company. Capital consists of total shareholders&rsquo; equity (deficit),
less amounts accumulated in shareholders&rsquo; equity (deficit) related to share-based payments to employees and consultants. The Board
of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company&rsquo;s
management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company remains dependent on external financing
to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional amounts
as needed until the business generates sufficient revenues to be self-sustaining. Management reviews its capital management approach on
an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">In order to maximize ongoing corporate development
efforts, the Company does not pay out dividends. The Company&rsquo;s investment policy is to keep its cash treasury invested in certificates
of deposit with major financial institutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">There have been no changes to the Company&rsquo;s
approach to capital management during the three months ended March 31, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Risks and Uncertainties</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Versus is publicly traded development stage Company
in the technology sector and, as such, is exposed to a number of risks and uncertainties that are not uncommon to other companies in the
same business. Some of the possible risks include, but are not limited to, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 17; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Risks Related to the Company&rsquo;s Business</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>As we have incurred recurring losses and
negative operating cash flows since our inception, and there is no assurance that we will be able to continue as a going concern absent
additional financing, which we may not be able to obtain on favorable terms or at all.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We have incurred net losses since our incorporation
in 2016 and we cannot be certain if or when we will produce sufficient revenue from our operations to support our costs. Even if profitability
is achieved in the future, we may not be able to sustain profitability on a consistent basis. We expect to continue to incur substantial
losses and negative cash flow from operations for the foreseeable future. Our future is dependent upon our ability to obtain financing
and upon future profitable operations from the sale of our existing and future products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Our ability to obtain additional financing will
be subject to a number of factors, including market conditions, our operating performance and investor sentiment. If we are unable to
raise additional capital when required or on acceptable terms, we may have to significantly delay, scale back or discontinue our operations
or obtain funds by entering into agreements on unattractive terms, which would likely have a material adverse effect on our business,
stock price and our relationships with third parties with whom we have business relationships, at least until additional funding is obtained.
If we do not have sufficient funds to continue operations, we could be required to seek bankruptcy protection or other alternatives that
would likely result in our stockholders losing some or all of their investment in us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We do not have any credit facilities as a source
of future funds, and there can be no assurance that we will be able to raise sufficient additional capital on acceptable terms, or at
all. We may seek additional capital through a combination of private and public equity offerings, debt financings and strategic collaborations.
If we raise additional funds through the issuance of equity or convertible debt securities, the percentage ownership of our stockholders
could be significantly diluted, and these newly issued securities may have rights, preferences or privileges senior to those of existing
stockholders. Debt financing, if obtained, may involve agreements that include covenants limiting or restricting our ability to take specific
actions, such as incurring additional debt, could increase our expenses and require that our assets secure such debt. Moreover, any debt
we incur must be repaid regardless of our operating results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><I>We are an early, commercial-stage company with a limited operating
history.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We were incorporated in 2016 and we have had limited
sales to date. As such, we have limited historical financial data upon which to base our projected revenue, planned operating expenses
or upon which to evaluate our business and our commercial prospects. Based on our limited experience in developing and marketing our existing
products and services as well as launching new products, we may not be able to effectively:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">drive adoption of our current and future products and services;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">attract and retain customers for our products and services;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">provide appropriate levels of customer training and support for our products and services;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">implement an effective marketing strategy to promote awareness of our products and services;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">develop, manufacture and commercialize new products or achieve an acceptable return on our manufacturing or research and development efforts and expenses;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">anticipate and adapt to changes in our market or predict future performance;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">accommodate customer expectations and demands with respect to our products and services;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">grow our market share by marketing and selling our products and services to new and additional market segments;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

<!-- Field: Page; Sequence: 18; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Risks Related to the Company&rsquo;s Business (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">maintain and develop strategic relationships with vendors and manufacturers to acquire necessary materials for the production of our existing or future products;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">adapt or scale our manufacturing activities to meet potential demand at a reasonable cost;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">avoid infringement and misappropriation of third-party intellectual property;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">obtain any necessary licenses to third-party intellectual property on commercially reasonable terms;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">obtain valid and enforceable patents that give us a competitive advantage;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">protect our proprietary technology; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">attract, retain and motivate qualified personnel.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>If our products and services fail to achieve
and sustain sufficient market acceptance, we will not generate expected revenue and our business may not succeed.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We cannot be sure that our current or future services
will gain acceptance in the marketplace at levels sufficient to support our costs. We must successfully develop and commercialize our
technology for use in a variety of life science and other applications. Even if we are able to implement our technology and develop products
successfully, we and/or our sales and distribution partners may fail to achieve or sustain market acceptance of our products across the
full range of our intended life science and other applications. Our sequencing instruments require sequencing kits in order to produce
sequencing data at sufficient levels to generate expected revenue. We will have to increase our internal capabilities and to collaborate
with other partners in order to successfully expand sales of our sequencing kits in the markets we seek to reach, which we may be unable
to do at the scale required to support our business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>The Company has a relatively limited operating
history and limited revenues to date and thus are subject to risks of business development and you have only a limited basis on which
to evaluate our ability to achieve our business objective.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Because the Company has a relatively limited operating
history and limited revenues to date, investors should consider and evaluate the Company&rsquo;s operating prospects in light of the risks
and uncertainties frequently encountered by early-stage operating companies in rapidly evolving markets. These risks include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">that Versus may not have sufficient capital to achieve the Company&rsquo;s growth strategy;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">that Versus may not develop the Company&rsquo;s product and service offerings in a manner that enables it to be profitable and meet the Company&rsquo;s customers&rsquo; requirements;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">that the Company&rsquo;s growth strategy may not be successful; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">that fluctuations in the Company&rsquo;s operating results will be significant relative to the Company&rsquo;s revenues.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 19; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company&rsquo;s future growth will depend
substantially on the Company&rsquo;s ability to address these and the other risks described in this section. If the Company does not
successfully address these risks, the Company&rsquo;s business could be significantly harmed. To date, the Company has had minimal
revenues. Even if Versus does achieve profitability, the Company cannot predict the level of such profitability. If the Company
sustains losses over an extended period of time, the Company may be unable to continue the Company&rsquo;s business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>Our recent organizational changes and cost
cutting measures may not be successful.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">In January 2023, we implemented reduction-in-force
affecting approximately 45% of our workforce. The objective of this workforce reduction was to realign our workforce to meet our needs
and to improve operating efficiency and reduce our cash burn. However, these restructuring and cost cutting activities may yield unintended
consequences and costs, such as attrition beyond our intended reduction-in-force, a reduction in morale among our remaining employees,
and the risk we may not achieve the anticipated benefits of such reduction-in-force measure, all of which may have an adverse effect on
our results of operations or financial condition. In addition, while positions have been eliminated, certain functions necessary to our
reduced operations remain, and we may be unsuccessful in distributing the duties and obligations of departed employees among our remaining
employees. We may also discover the reductions in workforce and cost cutting measures will make it difficult for us to resume development
activities we have suspended or pursue new initiatives, requiring us to hire qualified replacement personnel, which may require us to
incur additional and unanticipated costs and expenses. As a result of the loss of services of a significant percentage of our personnel,
including several of our executive officers, we may be unable to continue our operations and meet our ongoing obligations. Any of these
unintended consequences may have a material adverse impact on our business, financial condition, and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>Future acquisitions or strategic investments
could disrupt the Company&rsquo;s business and harm the Company&rsquo;s business, results of operations or financial condition. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company may in the future explore potential
acquisitions of companies or strategic investments to strengthen the Company&rsquo;s business. Even if the Company identifies an appropriate
acquisition candidate, the Company may not be successful in negotiating the terms or financing of the acquisition, and the Company&rsquo;s
due diligence may fail to identify all of the problems, liabilities or other shortcomings or challenges of an acquired business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Acquisitions involve numerous risks, any of which
could harm the Company&rsquo;s business, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">straining the Company&rsquo;s financial resources to acquire a Company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">anticipated benefits may not materialize as rapidly as the Company expect, or at all;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">diversion of management time and focus from operating the Company&rsquo;s business to address acquisition integration challenges;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">retention of employees from the acquired Company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">cultural challenges associated with integrating employees from the acquired Company into the Company&rsquo;s organization;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">integration of the acquired Company&rsquo;s accounting, management information, human resources and other administrative systems;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the need to implement or improve controls, procedures and policies at a business that prior to the acquisition may have lacked effective controls, procedures and policies; and</FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">litigation or other claims in connection with the acquired Company, including claims from terminated employees, former shareholders or other third parties.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 20; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Failure to appropriately mitigate these risks
or other issues related to such strategic investments and acquisitions could result in reducing or completely eliminating any anticipated
benefits of transactions, and harm the Company&rsquo;s business generally. Future acquisitions could also result in dilutive issuances
of the Company&rsquo;s equity securities, the incurrence of debt, contingent liabilities, amortization expenses or the impairment of goodwill,
any of which could have a material adverse effect on the Company&rsquo;s business, results of operations or financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>The Company may require additional funding
for the Company&rsquo;s growth plans, and such funding may result in a dilution to investors.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company attempted to estimate the Company&rsquo;s
funding requirements in order to implement the Company&rsquo;s growth plans. If the costs of implementing such plans should exceed these
estimates significantly or if the Company comes across opportunities to grow through expansion plans that cannot be predicted at this
time, and the Company&rsquo;s funds generated from the Company&rsquo;s operations prove insufficient for such purposes, the Company may
need to raise additional funds to meet these funding requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">These additional funds may be raised by issuing
equity or debt securities or by borrowing from banks or other resources. The Company cannot assure investors that the Company will be
able to obtain any additional financing on terms that are acceptable to the Company, or at all. If the Company fails to obtain additional
financing on terms that are acceptable to the Company, the Company will not be able to implement such plans fully if at all. Such financing
even if obtained, may be accompanied by conditions that limit the Company&rsquo;s ability to pay dividends or require the Company to seek
lenders&rsquo; consent for payment of dividends, or restrict the Company&rsquo;s freedom to operate the Company&rsquo;s business by requiring
lender&rsquo;s consent for certain corporate actions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Further, if the Company raises additional funds
by way of a rights offering or through the issuance of new shares, any shareholders who are unable or unwilling to participate in such
an additional round of fund raising may suffer dilution in their investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><B><I>The Company may
not have sufficient capital to fund the Company&rsquo;s ongoing operations, effectively pursue the Company&rsquo;s strategy or sustain
the Company&rsquo;s growth initiatives.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company&rsquo;s remaining liquidity and capital
resources may not be sufficient to allow the Company to fund the Company&rsquo;s ongoing operations, effectively pursue the Company&rsquo;s
strategy or sustain the Company&rsquo;s growth initiatives. The report of the Company&rsquo;s independent registered public accounting
firm on the Company&rsquo;s consolidated financial statements for the years ended December 31, 2022 and 2021 stated that the Company&rsquo;s
negative cash flows from operations, inability to finance the Company&rsquo;s day-to-day operations through operations and expectation
of further losses indicates that a material uncertainty exists that may cast significant doubt on the Company&rsquo;s ability to continue
as a going concern. If the Company requires additional capital resources, the Company may seek such funds directly from third party sources;
however, the Company may not be able to obtain sufficient equity capital and/or debt financing from third parties to allow the Company
to fund the Company&rsquo;s expected ongoing operations or the Company may not be able to obtain such equity capital or debt financing
on acceptable terms or conditions. Factors affecting the availability of equity capital or debt financing to the Company on acceptable
terms and conditions include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="text-align: left; width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the Company&rsquo;s current
and future financial results and position;</FONT></TD>
</TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="text-align: left; width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">the market&rsquo;s, investors&rsquo; and lenders&rsquo; view
of the Company&rsquo;s industry and products;</TD>
</TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 21; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the perception in the equity and debt markets of the Company&rsquo;s ability to execute the Company&rsquo;s business plan or achieve the Company&rsquo;s operating results expectations; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the price, volatility and trading
volume and history of the Company&rsquo;s common shares.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">If the Company is unable
to obtain the equity capital or debt financing necessary to fund the Company&rsquo;s ongoing operations, pursue the Company&rsquo;s strategy
and sustain the Company&rsquo;s growth initiatives, the Company may be forced to scale back the Company&rsquo;s operations or the Company&rsquo;s
expansion initiatives, and the Company&rsquo;s business and operating results will be materially adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>The Company&rsquo;s operations are significantly
dependent on changes in public and customer tastes and discretionary spending patterns. The Company&rsquo;s inability to successfully
anticipate customer preferences or to gain popularity for games may negatively impact the Company&rsquo;s profitability.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The Company&rsquo;s success depends significantly
on public and customer tastes and preferences, which can be unpredictable. If the Company is unable to successfully anticipate customer
preferences or increase the popularity of the games that have embedded at the Company&rsquo;s platform, the per capita revenue and overall
customer expenditures may decrease, and thereby negatively impact the Company&rsquo;s profitability. In response to such developments,
the Company may need to increase the Company&rsquo;s marketing and product development efforts and expenditures, the Company may also
adjust the Company&rsquo;s product pricing, the Company may modify the platform itself, or take other actions, which may further erode
the Company&rsquo;s profit margins or otherwise adversely affect the Company&rsquo;s results of operations and financial condition. In
particular, the Company may need to expend considerable cost and effort in carrying out extensive research and development to assess the
potential interest in the Company&rsquo;s platform and to remain abreast with continually evolving technology and trends.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">While the Company may incur significant expenditures
of this nature, including in the future as the Company continues to expand the Company&rsquo;s operations, there can be no assurance that
any such expenditures or investments by the Company will yield expected or commensurate returns or results, within a reasonable or anticipated
time, or at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>If the Company cannot continue to develop,
acquire, market and offer new products and services or enhancements to existing products and services that meet customer requirements,
the Company&rsquo;s operating results could suffer.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The process of developing and acquiring new technology
products and services and enhancing existing offerings is complex, costly and uncertain. If the Company fails to anticipate customers&rsquo;
rapidly changing needs and expectations, the Company&rsquo;s market share and results of operations could suffer. The Company must make
long-term investments, develop, acquire or obtain appropriate intellectual property and commit significant resources before knowing whether
the Company&rsquo;s predictions will accurately reflect customer demand for the Company&rsquo;s products and services. If the Company
misjudges customer needs in the future, the Company&rsquo;s new products and services may not succeed and the Company&rsquo;s revenues
and earnings may be harmed. Additionally, any delay in the development, acquisition, marketing or launch of a new offering or enhancement
to an existing offering could result in customer attrition or impede the Company&rsquo;s ability to attract new customers, causing a decline
in the Company&rsquo;s revenue or earnings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 22; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>The Company makes significant investments
in new products and services that may not achieve expected returns. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt; background-color: white">We
have made and will continue to make significant investments in research, development and marketing for existing products, services and
technologies, including developing tools for brand managers that allow for building interactive consumer experiences featuring mobile
games, new feature sets for our core products, and entirely new products and platforms that we are developing for specific customers,
as well as new technology or new applications of existing technology</FONT><FONT STYLE="background-color: white">. </FONT><FONT STYLE="font-size: 10pt">Investments
in new technology are speculative. Commercial success depends on many factors, including </FONT>but not limited to innovativeness, developer
support, and effective distribution and marketing. If customers do not perceive the Company&rsquo;s latest offerings as providing significant
new functionality or other value, they may reduce their purchases of the Company&rsquo;s services or products, unfavorably affecting
the Company&rsquo;s revenue and profits. The Company may not achieve significant revenue from new product, service or distribution channel
investments, or new applications of existing new product, service or distribution channel investments, for several years, if at all.
New products and services may not be profitable, and even if they are profitable, operating margins for some new products and businesses
may not be as high as the margins the Company has experienced historically. Furthermore, developing new technologies is complex and can
require long development and testing periods. Significant delays in new releases or significant problems in creating new products or
offering new services could adversely affect the Company&rsquo;s revenue and profits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>If the Company fails to retain existing
users or add new users, the Company&rsquo;s results of operations and financial condition may be materially and adversely affected</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The size of the Company&rsquo;s users&rsquo;
level of engagement are critical to the Company&rsquo;s success. The Company&rsquo;s financial performance will be significantly
determined by the Company&rsquo;s success in adding, retaining, and engaging active users of the Company&rsquo;s products. To the
extent that the Company&rsquo;s active user growth rate slows, the Company&rsquo;s business performance will become increasingly
dependent on the Company&rsquo;s ability to increase levels of user engagement in current and new markets. If people do not perceive
the Company&rsquo;s products to be useful, reliable, and trustworthy, the Company may not be able to attract or retain users or
otherwise maintain or increase the frequency and duration of their engagement. A decrease in user retention, growth, or engagement
could render the Company less attractive to video game publishers and developers which may have a material and adverse impact on the
Company&rsquo;s revenue, business, financial condition, and results of operations. Any number of factors could potentially
negatively affect user retention, growth, and engagement, including if:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">users increasingly engage with
competing products;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the Company fails to introduce
new and improved products or if the Company introduces new products or services that are not favorably received;</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the Company is unable to successfully
balance the Company&rsquo;s efforts to provide a compelling user experience with the decisions made by the Company with respect to the
frequency, prominence, and size of ads and other commercial content that the Company displays;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">there are changes in user sentiment
about the quality or usefulness of the Company&rsquo;s products or concerns related to privacy and sharing, safety, security, or other
factors;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">the Company is unable to manage and prioritize information
to ensure users are presented with content that is interesting, useful, and relevant to them;</TD>
</TR></TABLE>




<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">there are adverse changes in
the Company&rsquo;s products that are mandated by legislation, regulatory authorities, or litigation, including settlements or consent
decrees;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">technical or other problems
prevent the Company from delivering the Company&rsquo;s products in a rapid and reliable manner or otherwise affect the user experience;</FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 23; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>Risks Related to the Company&rsquo;s Business (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the Company adopts policies
or procedures related to areas such as sharing the Company&rsquo;s user data that are perceived negatively by the Company&rsquo;s users
or the general public<B>.</B></FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt"><B>&#9679;</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>the Company fails to provide
adequate customer service to users, developers, or advertisers; or</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the Company, the Company&rsquo;s
software developers, or other companies in the Company&rsquo;s industry are the subject of adverse media reports or other negative publicity.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">If the Company is unable to build and/or maintain
relationships with publishers and developers, the Company&rsquo;s revenue, financial results, and future growth potential may be adversely
affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>If the Company fails to keep up with industry
trends or technological developments, the Company&rsquo;s business, results of operations and financial condition may be materially and
adversely affected.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The gaming industry is rapidly evolving and subject
to continuous technological changes. The Company&rsquo;s success depends on the Company&rsquo;s ability to continue to develop and implement
services and solutions that anticipate and respond to rapid and continuing changes in technology and industry developments and offerings
to serve the evolving needs of the Company&rsquo;s customers. The Company&rsquo;s growth strategy is focused on responding to these types
of developments by driving innovation that will enable the Company to expand the Company&rsquo;s business into new growth areas. If Versus
does not sufficiently invest in new technology and industry developments or evolve and expand the Company&rsquo;s business at sufficient
speed and scale, or if Versus does not make the right strategic investments to respond to these developments and successfully drive innovation,
the Company&rsquo;s services and solutions, the Company&rsquo;s results of operations, and the Company&rsquo;s ability to develop and
maintain a competitive advantage and continue to grow could be negatively affected. In addition, the Company operates in a quickly evolving
environment in which there currently are, and the Company expects will continue to be, new technology entrants. New services or technologies
offered by competitors or new entrants may make the Company&rsquo;s offerings less differentiated or less competitive, when compared to
other alternatives, which may adversely affect the Company&rsquo;s results of operations. Technological innovations may also require substantial
capital expenditures in product development as well as in modification of products, services or infrastructure. The Company cannot assure
investors that the Company can obtain financing to cover such expenditures. Failure to adapt the Company&rsquo;s products and services
to such changes in an effective and timely manner could materially and adversely affect the Company&rsquo;s business, financial condition
and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>The Company is subject to cybersecurity
risks.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Cybersecurity risks and attacks continue to increase.&nbsp;Cybersecurity
attacks are evolving and not always predictable. Attacks include malicious software, threats to information technology infrastructure,
denial-of-service attacks on websites, attempts to gain unauthorized access to data, and other breaches. Data breaches can originate with
authorized or unauthorized persons. Authorized persons could inadvertently or intentionally release confidential or proprietary information,
and recipients could misuse data. Such events could lead to interruption of the Company&rsquo;s operations or business, unauthorized release
or use of information, compromise of data, damage to the Company&rsquo;s reputation, damage to the Company&rsquo;s customers or vendors,
and increased costs to prevent, respond to or mitigate any events.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 24; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><I>The Company is a holding Company and depends
upon the Company&rsquo;s subsidiaries for the Company&rsquo;s cash flows.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is a holding company. All of the Company&rsquo;s
operations are conducted, and almost all of the Company&rsquo;s assets are owned, by the Company&rsquo;s subsidiaries. Consequently, the
Company&rsquo;s cash flows and the Company&rsquo;s ability to meet the Company&rsquo;s obligations depend upon the cash flows of the Company&rsquo;s
subsidiaries and the payment of funds by these subsidiaries to the Company in the form of dividends, distributions or otherwise. The ability
of the Company&rsquo;s subsidiaries to make any payments to the Company depends on their earnings, the terms of their indebtedness, including
the terms of any credit facilities, of which there are currently none, and legal restrictions. While there are no restrictions on the
ability of the Company&rsquo;s subsidiaries to make any payments to the Company, such restrictions may arise in the future. Any failure
to receive dividends or distributions from the Company&rsquo;s subsidiaries when needed could have a material adverse effect on the Company&rsquo;s
business, results of operations or financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s insurance coverage may
not adequately protect the Company against all future risks, which may adversely affect the Company&rsquo;s business and prospects.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company maintains insurance coverage, including
for fire, acts of god and perils, terrorism, burglary, money, fidelity guarantee, professional liability including errors and omissions
and breach of contract, commercial property, commercial general liability, cyber events including incident response costs, legal, forensic
and breach management costs, cyber-crimes, system damage, rectification costs, business interruption and reputational harm, as well as
directors&rsquo; and officers&rsquo; liability insurance and employee health and medical insurance, with standard exclusions in each instance.
While the Company maintains insurance in amounts that the Company considers reasonably sufficient for a business of the Company&rsquo;s
nature and scale, with insurers that the Company considers reliable and credit worthy, the Company may face losses and liabilities that
are uninsurable by their nature, or that are not covered, fully or at all, under the Company&rsquo;s existing insurance policies. Moreover,
coverage under such insurance policies would generally be subject to certain standard or negotiated exclusions or qualifications and,
therefore, any future insurance claims by the Company may not be honored by the Company&rsquo;s insurers in full, or at all. In addition,
the Company&rsquo;s premium payments under the Company&rsquo;s insurance policies may require a significant investment by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent that the Company suffers loss or
damage that is not covered by insurance or that exceeds the Company&rsquo;s insurance coverage, the loss will have to be borne by the
Company and the Company&rsquo;s business, cash flow, financial condition, results of operations and prospects may be adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Changes in laws or regulations, or a failure
to comply with any laws and regulations, may adversely affect the Company&rsquo;s business, investments and results of operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to laws and
regulations enacted by national, regional and local governments. In particular, the Company is required to comply with certain
United States Securities Exchange Commission and other legal requirements. Compliance with, and monitoring of, applicable laws and
regulations may be difficult, time consuming and costly. Those laws and regulations and their interpretation and application may
also change from time to time and those changes could have a material adverse effect on the Company&rsquo;s business, investments
and results of operations. In addition, a failure to comply with applicable laws or regulations, as interpreted and applied, could
have a material adverse effect on the Company&rsquo;s business and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company is dependent upon the Company&rsquo;s
executive officers and directors and their departure could adversely affect the Company&rsquo;s ability to operate.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s operations are dependent upon
a relatively small group of individuals and, in particular, the Company&rsquo;s executive officers and directors. The Company believes
that the Company&rsquo;s success depends on the continued service of the Company&rsquo;s executive officers and directors. The Company
does not have key-man insurance on the life of any of the Company&rsquo;s directors or executive officers. The unexpected loss of the
services of one or more of the Company&rsquo;s directors or executive officers could have a detrimental effect on the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 25; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>The Company&rsquo;s executive officers, directors, security holders
and their respective affiliates may have competitive pecuniary interests that conflict with the Company&rsquo;s interests.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has not adopted a policy that expressly
prohibits the Company&rsquo;s directors, executive officers, security holders or affiliates from having a direct or indirect pecuniary
or financial interest in any investment to be acquired or disposed of by the Company or in any transaction to which the Company is a party
or has an interest. The Company does not have a policy that expressly prohibits any such persons from engaging for their own account in
business activities of the types conducted by the Company. Accordingly, such persons or entities may have a conflict between their interests
and ours.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>The Company&rsquo;s operations may be disrupted, and its financial
results may be adversely affected, by global outbreaks of contagious diseases, including COVID-19.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Global outbreaks of contagious diseases, including
the December 2019 outbreak of a strain of coronavirus (&ldquo;COVID-19&rdquo;), have the potential to significantly and adversely impact
the Company&rsquo;s operations and business. On March 11, 2020, the World Health Organization recognized&nbsp;COVID-19 as a global pandemic.
Pandemics or disease outbreaks such as the&nbsp;COVID-19 outbreak may have a variety of adverse effects on the Company&rsquo;s business,
including by depressing commodity prices and the market value of the Company&rsquo;s securities and limiting the ability of the Company&rsquo;s
management to meet with potential financing sources. Like other technology companies, the Company&rsquo;s business has been adversely
affected by the&nbsp;COVID-19 pandemic and measures being taken to mitigate its impact. The pandemic has resulted in widespread adverse
impacts on the Company&rsquo;s employees, customers, suppliers and other parties with whom we have business relations. The spread of&nbsp;COVID-19
has had, and continues to have, a negative impact on the financial markets, which may impact the Company&rsquo;s ability to obtain additional
financing. A prolonged downturn in the financial markets could have an adverse effect on the Company&rsquo;s business, results of operations
and ability to raise capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We cannot predict the full impact that global
outbreaks of contagious diseases, including&nbsp;COVID-19, will have on the Company&rsquo;s business, cash flows, liquidity, financial
condition and results of operations at this time, due to numerous uncertainties. The ultimate impacts will depend on future developments,
including, among others, the consequences of governmental and other measures designed to slow the spread of such diseases, the development
of effective treatments, the duration of the outbreaks, actions taken by governmental authorities, customers, suppliers and other third
parties, workforce availability, and the timing and extent to which normal economic and operating conditions resume.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s business may be harmed
if the Company&rsquo;s licensing partners, or other third parties with whom Versus does business, act in ways that put the Company&rsquo;s
brand at risk.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company offers a business-to-business software
platform that allows video game publishers and developers, as well as other interactive media content creators, to offer in-game prizing
and rewards, based on the completion of in-content challenges. The Company anticipates that the Company&rsquo;s business partners shall
be given access to sensitive and proprietary information or control over the Company&rsquo;s intellectual property in order to provide
services and support to the Company&rsquo;s teams. These third parties may misappropriate the Company&rsquo;s information or intellectual
property and engage in unauthorized use of it or otherwise act in a way that places the Company&rsquo;s brand at risk. The failure of
these third parties to provide adequate services and technologies, the failure of third parties to adequately maintain or update their
services and technologies or the misappropriation or misuse of this information or intellectual property could result in a disruption
to the Company&rsquo;s business operations or an adverse effect on the Company&rsquo;s reputation, and may negatively impact the Company&rsquo;s
business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 26; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If the Company fails to keep the Company&rsquo;s
existing users highly engaged, to acquire new users, to successfully implement an award-prizes model for the Company&rsquo;s user community,
the Company&rsquo;s business, profitability and prospects may be adversely affected.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s success depends on the Company&rsquo;s
ability to maintain and grow the number of users playing the Company&rsquo;s partners&rsquo; games and other media and keeping the Company&rsquo;s
users highly engaged. Of particular importance is the successful deployment and expansion of the Company&rsquo;s award-prizes model to
the Company&rsquo;s gaming community for purposes of creating predictable recurring revenues.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A decline in the number of the Company&rsquo;s
users may adversely affect the engagement level of the Company&rsquo;s users, the vibrancy of the Company&rsquo;s user community, or the
popularity of the Company&rsquo;s award-prizes model, which may in turn reduce the Company&rsquo;s monetization opportunities, and have
a material and adverse effect on the Company&rsquo;s business, financial condition and results of operations. If the Company is unable
to attract and retain users, the Company&rsquo;s revenues may decline and the Company&rsquo;s results of operations and financial condition
may suffer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s failure to protect the
Company&rsquo;s intellectual property rights may undermine the Company&rsquo;s competitive position.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company believes that the Company&rsquo;s
patents, copyrights, trademarks and other intellectual property are essential to the Company&rsquo;s success. Please see &ldquo;Business&mdash;Intellectual
Property&rdquo; for more details. The Company depends to a large extent on the Company&rsquo;s ability to develop and maintain the intellectual
property rights relating to the Company&rsquo;s existing portfolio of prizing, promotion and financial technologies that enable brands
to reach the rapidly-growing competitive gaming audience of players, spectators and broadcasters. The Company has devoted considerable
time and energy to the development and improvement of the Company&rsquo;s portfolio of prizing, promotion and financial technologies intellectual
property.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company relies primarily on a combination
of patents, copyrights, trademarks and trade secrets laws, and contractual restrictions for the protection of the intellectual property
used in the Company&rsquo;s business. Nevertheless, these provide only limited protection and the actions the Company take to protect
the Company&rsquo;s intellectual property rights may not be adequate. The Company&rsquo;s trade secrets may become known or be independently
discovered by the Company&rsquo;s competitors. The Company may have no or limited rights to stop the use of the Company&rsquo;s information
by others. Moreover, to the extent that the Company&rsquo;s employees or third parties with whom Versus does business use intellectual
property owned by others in their work for the Company, disputes may arise as to the rights to such intellectual property. Preventing
any unauthorized use of the Company&rsquo;s intellectual property is difficult and costly and the steps the Company take may be inadequate
to prevent the misappropriation of the Company&rsquo;s intellectual property. In the event that the Company resorts to litigation to enforce
the Company&rsquo;s intellectual property rights, such litigation could result in substantial costs and a diversion of the Company&rsquo;s
managerial and financial resources. The Company can provide no assurance that the Company will prevail in such litigation. Any failure
in protecting or enforcing the Company&rsquo;s intellectual property rights could have a material adverse effect on the Company&rsquo;s
business, financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s services or solutions
could infringe upon the intellectual property rights of others or the Company might lose the Company&rsquo;s ability to utilize the intellectual
property of others.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company cannot be sure that the Company&rsquo;s
services and solutions do not infringe on the intellectual property rights of third parties, and these third parties could claim that
the Company or the Company&rsquo;s clients are infringing upon their intellectual property rights. These claims could harm the Company&rsquo;s
reputation, cause the Company to incur substantial costs or prevent the Company from offering some services or solutions in the future.
Any related proceedings could require the Company to expend significant resources over an extended period of time. Any claims or litigation
in this area could be time-consuming and costly, damage the Company&rsquo;s reputation and/or require the company to incur additional
costs to obtain the right to continue to offer a service or solution to the Company&rsquo;s clients. If the Company cannot secure this
right at all or on reasonable terms, or the Company cannot substitute alternative technology, the Company&rsquo;s results of operations
could be materially adversely affected. The risk of infringement claims against the Company may increase as the Company expands the Company&rsquo;s
industry software solutions.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 27; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Business
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In recent years, individuals and firms have purchased
intellectual property assets in order to assert claims of infringement against technology providers and customers that use such technology.
Any such action naming the Company or the Company&rsquo;s clients could be costly to defend or lead to an expensive settlement or judgment
against the Company. Moreover, such an action could result in an injunction being ordered against the Company&rsquo;s client or the Company&rsquo;s
own services or operations, causing further damages.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the Company relies on third-party
software in providing some of the Company&rsquo;s services and solutions. If the Company loses the ability to continue using such software
for any reason, including in the event that the software is found to infringe the rights of others, the Company will need to obtain substitute
software or seek alternative means of obtaining the technology necessary to continue to provide such services and solutions. The Company&rsquo;s
inability to replace such software, or to replace such software in a timely or cost-effective manner, could materially adversely affect
the Company&rsquo;s results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Third parties may register trademarks or
domain names or purchase internet search engine keywords that are similar to the Company&rsquo;s trademarks, brands or websites, or misappropriate
the Company&rsquo;s data and copy the Company&rsquo;s platform, all of which could cause confusion to the Company&rsquo;s users, divert
online customers away from the Company&rsquo;s products and services or harm the Company&rsquo;s reputation.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Competitors and other third parties may purchase
trademarks that are similar to the Company&rsquo;s trademarks and keywords that are confusingly similar to the Company&rsquo;s brands
or websites in internet search engine advertising programs and in the header and text of the resulting sponsored links or advertisements
in order to divert potential customers from the Company to their websites. Preventing such unauthorized use is inherently difficult. If
the Company is unable to prevent such unauthorized use, competitors and other third parties may continue to drive potential online customers
away from the Company&rsquo;s platform to competing, irrelevant or potentially offensive platform, which could harm the Company&rsquo;s
reputation and cause the Company to lose revenue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s business is highly dependent
on the proper functioning and improvement of its information technology systems and infrastructure. The Company&rsquo;s business and operating
results may be harmed by service disruptions, or by the Company&rsquo;s failure to timely and effectively scale up and adjust the Company&rsquo;s
existing technology and infrastructure.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s business depends on the continuous
and reliable operation of the Company&rsquo;s information technology, or IT, systems. The Company&rsquo;s IT systems are vulnerable to
damage or interruption as a result of fires, floods, earthquakes, power losses, telecommunications failures, undetected errors in software,
computer viruses, hacking and other attempts to harm the Company&rsquo;s IT systems. Disruptions, failures, unscheduled service interruptions
or a decrease in connection speeds could damage the Company&rsquo;s reputation and cause the Company&rsquo;s customers and end-users to
migrate to the Company&rsquo;s competitors&rsquo; platforms. If the Company experiences frequent or constant service disruptions, whether
caused by failures of the Company&rsquo;s own IT systems or those of third-party service providers, the Company&rsquo;s user experience
may be negatively affected, which in turn may have a material and adverse effect on the Company&rsquo;s reputation and business. The Company
may not be successful in minimizing the frequency or duration of service interruptions. As the number of the Company&rsquo;s end-users
increases and more user data are generated on the Company&rsquo;s platform, the Company may be required to expand and adjust the Company&rsquo;s
technology and infrastructure to continue to reliably store and process content.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 28; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Risks Related to the Company&rsquo;s Business (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company uses third-party services and
technologies in connection with the Company&rsquo;s business, and any disruption to the provision of these services and technologies to
the Company could result in adverse publicity and a slowdown in the growth of the Company&rsquo;s users, which could materially and adversely
affect the Company&rsquo;s business, financial condition and results of operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s business partially depends
on services provided by, and relationships with, various third parties. The Company exercises no control over the third parties with whom
the Company has business arrangements. If such third parties increase their prices, fail to provide their services effectively, terminate
their service or agreements or discontinue their relationships with the Company, the Company could suffer service interruptions, reduced
revenues or increased costs, any of which may have a material adverse effect on the Company&rsquo;s business, financial condition and
results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>In most cases, the Company relies on third
party consumer-brand partners to fulfil the prizes and rewards for the Company&rsquo;s end users, players, viewers and participants. Disruption
of this fulfilment could result in a poor user experience, adverse publicity, and a slowdown in growth of users, which could materially
and adversely affect the Company&rsquo;s business, financial condition and results of operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s business depends on rewards,
earned by users, being fulfilled correctly by third party consumer-brands with whom the Company has business arrangements. While the Company
has agreements with those consumer-brands, the Company does not exercise control over those companies. If, for any reason, the Company&rsquo;s
customers do not fulfil the prizes or rewards in a manner that the Company&rsquo;s end users, players and/or viewers expect, the Company
may suffer in the perception of those end users. This could result in loss of players, poor public relations, or lawsuits. Such event(s)
would have a material adverse effect(s) on the Company&rsquo;s business, financial condition and may result in a loss of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to International Operations</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The risks related to international operations,
in particular in countries outside of the United States, could negatively affect the Company&rsquo;s results.<BR>
<BR>
</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company expects to incur up to 10% of the
Company&rsquo;s total expenses from transactions denominated in currencies other than the United States dollar, such as the Canadian dollar,
and the British pound. As such, the Company&rsquo;s operations may be adversely affected by changes in foreign government policies and
legislation or social instability and other factors which are not within the Company&rsquo;s control, including, but not limited to, recessions
in foreign economies, expropriation, nationalization and limitation or restriction on repatriation of funds, assets or earnings, longer
receivables collection periods and greater difficulty in collecting accounts receivable, changes in consumer tastes and trends, renegotiation
or nullification of existing contracts or licenses, changes in gaming policies, regulatory requirements or the personnel administering
them, currency fluctuations and devaluations, exchange controls, economic sanctions and royalty and tax increases, risk of terrorist activities,
revolution, border disputes, implementation of tariffs and other trade barriers and protectionist practices, taxation policies, including
royalty and tax increases and retroactive tax claims, volatility of financial markets and fluctuations in foreign exchange rates, difficulties
in the protection of intellectual property particularly in countries with fewer intellectual property protections, the effects that evolving
regulations regarding data privacy may have on the Company&rsquo;s online operations, adverse changes in the creditworthiness of parties
with whom the Company has significant receivables or forward currency exchange contracts, labor disputes and other risks arising out of
foreign governmental sovereignty over the areas in which the Company&rsquo;s operations are conducted. The Company&rsquo;s operations
may also be adversely affected by social, political and economic instability and by laws and policies of such foreign jurisdictions affecting
foreign trade, taxation and investment. If the Company&rsquo;s operations are disrupted and/or the economic integrity of the Company&rsquo;s
contracts is threatened for unexpected reasons, the Company&rsquo;s business may be harmed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 29; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to International Operations
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s international activities may
require protracted negotiations with host governments, national companies and third parties. Foreign government regulations may favor
or require the awarding of contracts to local contractors or require foreign contractors to employ citizens of, or purchase supplies from,
a particular jurisdiction. In the event of a dispute arising in connection with the Company&rsquo;s operations in a foreign jurisdiction
where the Company conducts business, the Company may be subject to the exclusive jurisdiction of foreign courts or may not be successful
in subjecting foreign persons to the jurisdictions of the courts of United States or enforcing United States judgments in such other jurisdictions.
The Company may also be hindered or prevented from enforcing the Company&rsquo;s rights with respect to a governmental instrumentality
because of the doctrine of sovereign immunity. Accordingly, the Company&rsquo;s activities in foreign jurisdictions could be substantially
affected by factors beyond the Company&rsquo;s control, any of which could have a material adverse effect on it. The Company believes
that management&rsquo;s experience to date in commercializing the Company&rsquo;s products, services and solutions in China, Japan, the
United Kingdom, the European Union, and other countries and regions around the world may be of assistance in helping to reduce these risks.
Some countries in which the Company may operate may be considered politically and economically unstable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Doing business in the industries in which the
Company operates often requires compliance with numerous and extensive procedures and formalities. These procedures and formalities may
result in unexpected or lengthy delays in commencing important business activities. In some cases, failure to follow such formalities
or obtain relevant evidence may call into question the validity of the entity or the actions taken. The Company&rsquo;s management is
unable to predict the effect of additional corporate and regulatory formalities which may be adopted in the future including whether any
such laws or regulations would materially increase the Company&rsquo;s cost of doing business or affect the Company&rsquo;s operations
in any area.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company may in the future enter into agreements
and conduct activities outside of the jurisdictions where the Company currently carries on business, which expansion may present challenges
and risks that the Company has not faced in the past, any of which could adversely affect the Company&rsquo;s results of operations and/or
the Company&rsquo;s financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company is subject to foreign exchange
and currency risks that could adversely affect the Company&rsquo;s operations, and the Company&rsquo;s ability to mitigate the Company&rsquo;s
foreign exchange risk through hedging transactions may be limited.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company expects to incur up to 10% of the
Company&rsquo;s expenses in currencies other than the United States dollar; however, a substantial portion of the Company&rsquo;s operating
expenses are incurred in United States dollars. Fluctuations in the exchange rate between the U.S. dollar and other currencies may have
a material adverse effect on the Company&rsquo;s business, financial condition and operating results. The Company&rsquo;s consolidated
financial results are affected by foreign currency exchange rate fluctuations. Foreign currency exchange rate exposures arise from current
transactions and anticipated transactions denominated in currencies other than United States dollars and from the translation of foreign-currency-denominated
balance sheet accounts into United States dollar-denominated balance sheet accounts. The Company is exposed to currency exchange rate
fluctuations because portions of the Company&rsquo;s revenue and expenses are denominated in currencies other than the United States dollar,
particularly the Canadian dollar. Exchange rate fluctuations could adversely affect the Company&rsquo;s operating results and cash flows
and the value of the Company&rsquo;s assets outside of the United States. If a foreign currency is devalued in a jurisdiction in which
the Company is paid in such currency, then the Company&rsquo;s customers may be required to pay higher amounts for the Company&rsquo;s
products or services, which they may be unable or unwilling to pay. Changes in exchange rates and the Company&rsquo;s limited ability
or inability to successfully hedge exchange rate risk could have an adverse impact on the Company&rsquo;s liquidity and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I></I></B></P>

<!-- Field: Page; Sequence: 30; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to International Operations
(continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company may be unable to operate in
new jurisdictions where the Company&rsquo;s customers operate because of new regulations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to regulation in any jurisdiction
where the Company&rsquo;s customers access the Company&rsquo;s systems. To expand into any such jurisdiction the Company may need to operate
according to local regulations. In some cases this may require the Company to be licensed, or obtain approvals for the Company&rsquo;s
products or services. If Versus does not receive, or receive a revocation of a license in a particular jurisdiction for the Company&rsquo;s
products or services, the Company would not be able to sell or place the Company&rsquo;s products or services in that jurisdiction. Any
such outcome could materially and adversely affect the Company&rsquo;s results of operations and any growth plans for the Company&rsquo;s
business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Privacy concerns could result in regulatory
changes and impose additional costs and liabilities on the Company, limit the Company&rsquo;s use of information, and adversely affect
the Company&rsquo;s business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Personal privacy has become a significant issue
in the United States and many other countries in which the Company currently operates and may operate in the future. Many federal, state,
and foreign legislatures and government agencies have imposed or are considering imposing restrictions and requirements about the collection,
use, and disclosure of personal information obtained from individuals. Changes to laws or regulations affecting privacy could impose additional
costs and liability on the Company and could limit the Company&rsquo;s use of such information to add value for customers. If the Company
were required to change the Company&rsquo;s business activities or revise or eliminate services, or to implement burdensome compliance
measures, the Company&rsquo;s business and results of operations could be harmed. In addition, the Company may be subject to fines, penalties,
and potential litigation if the Company fails to comply with applicable privacy regulations, any of which could adversely affect the Company&rsquo;s
business, liquidity and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s results of operations
could be affected by natural events in the locations in which the Company operate or where the Company&rsquo;s customers or suppliers
operate.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company, the Company&rsquo;s customers,
and the Company&rsquo;s suppliers have operations in locations subject to natural occurrences such as severe weather and other
geological events, including hurricanes, earthquakes, or floods that could disrupt operations. Any serious disruption at any of the
Company&rsquo;s facilities or the facilities of the Company&rsquo;s customers or suppliers due to a natural disaster could have a
material adverse effect on the Company&rsquo;s revenues and increase the Company&rsquo;s costs and expenses. If there is a natural
disaster or other serious disruption at any of the Company&rsquo;s facilities, it could impair the Company&rsquo;s ability to
adequately supply the Company&rsquo;s customers, cause a significant disruption to the Company&rsquo;s operations, cause the Company
to incur significant costs to relocate or re-establish these functions and negatively impact the Company&rsquo;s operating results.
While the Company intends to seek insurance against certain business interruption risks, such insurance may not adequately
compensate the Company for any losses incurred as a result of natural or other disasters. In addition, any natural disaster that
results in a prolonged disruption to the operations of the Company&rsquo;s customers or suppliers may adversely affect the
Company&rsquo;s business, results of operations or financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to Regulation</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company is subject to various laws relating
to trade, export controls, and foreign corrupt practices, the violation of which could adversely affect the Company&rsquo;s operations,
reputation, business, prospects, operating results and financial condition.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to risks associated with
doing business outside of the United States, including exposure to complex foreign and U.S. regulations such as the Foreign Corrupt Practices
Act, or the FCPA, and other anti-corruption laws which generally prohibit U.S. companies and their intermediaries from making improper
payments to foreign officials for the purpose of obtaining or retaining business. Violations of the FCPA and other anti-corruption laws
may result in severe criminal and civil sanctions and other penalties. It may be difficult to oversee the conduct of any contractors,
third-party partners, representatives or agents who are not the Company&rsquo;s employees, potentially exposing the Company to greater
risk from their actions. If the Company&rsquo;s employees or agents fail to comply with applicable laws or company policies governing
the Company&rsquo;s international operations, the Company may face legal proceedings and actions which could result in civil penalties,
administration actions and criminal sanctions. Any determination that the Company has violated any anti-corruption laws could have a
material adverse impact on the Company&rsquo;s business. Changes in trade sanctions laws may restrict the Company&rsquo;s business practices,
including cessation of business activities in sanctioned countries or with sanctioned entities.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 31; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to Regulation (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Violations of these laws and regulations could
result in significant fines, criminal sanctions against the Company, the Company&rsquo;s officers or the Company&rsquo;s employees, requirements
to obtain export licenses, disgorgement of profits, cessation of business activities in sanctioned countries, prohibitions on the conduct
of the Company&rsquo;s business and the Company&rsquo;s inability to market and sell the Company&rsquo;s products or services in one or
more countries. Additionally, any such violations could materially damage the Company&rsquo;s reputation, brand, international expansion
efforts, ability to attract and retain employees and the Company&rsquo;s business, prospects, operating results and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Regulations that may be adopted with respect
to the internet and electronic commerce may decrease the growth in the use of the internet and lead to the decrease in the demand for
the Company&rsquo;s services. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company may become subject to any number
of laws and regulations that may be adopted with respect to the internet and electronic commerce. New laws and regulations that
address issues such as user privacy, pricing, online content regulation, taxation, advertising, intellectual property, information
security, and the characteristics and quality of online products and services may be enacted. As well, current laws, which predate
or are incompatible with the internet and electronic commerce, may be applied and enforced in a manner that restricts the electronic
commerce market. The application of such pre-existing laws regulating communications or commerce in the context of the internet and
electronic commerce is uncertain. Moreover, it may take years to determine the extent to which existing laws relating to issues such
as intellectual property ownership and infringement, libel and personal privacy are applicable to the internet. The adoption of new
laws or regulations relating to the internet, or particular applications or interpretations of existing laws, could decrease the
growth in the use of the internet, decrease the demand for the Company&rsquo;s services, increase the Company&rsquo;s cost of doing
business or could otherwise have a material adverse effect on the Company&rsquo;s business, revenues, operating results and
financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s common shares and Unit
A Warrants are listed on The Nasdaq Capital Market and there can be no assurance that the Company will be able to comply with The Nasdaq
Capital Market&rsquo;s continued listing standards.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s common shares and Unit A
Warrants commenced trading on The Nasdaq Capital Market on January 22, 2021. However, there can be no assurance any broker will be
interested in trading the Company&rsquo;s common shares and/or Unit A Warrants. Therefore, it may be difficult to sell the
Company&rsquo;s common shares and/or Unit A Warrants if investors desire or need to do so. The Company cannot provide any assurance
that an active and liquid trading market in the Company&rsquo;s securities will develop or, if developed, that such market will
continue. In addition, there is no guarantee that the Company will be able to maintain such listings for any period of time by
perpetually satisfying The Nasdaq Capital Market&rsquo;s continued listing requirements. The Company&rsquo;s failure to continue to
meet these requirements may result in the Company&rsquo;s securities being delisted from The Nasdaq Capital Market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 32; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The trading price of our common shares has
been, and is likely to continue to be highly volatile and could be subject to wide fluctuations in response to various factors, some of
which are beyond our control.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our share price is highly volatile. During the
period from January&nbsp;1, 2022 to March 31, 2023, the closing price of our common shares ranged from a high of $36.48 per share to a
low of $0.41 per share. The stock market in general has experienced extreme volatility that has often been unrelated to the operating
performance of particular companies. As a result of this volatility, you may not be able to sell your common shares at or above the offering
price and you may lose some or all of your investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The market prices of the Company&rsquo;s
common shares and Unit A Warrants are likely to be highly volatile because of several factors, including a limited public float.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market prices of the Company&rsquo;s common
shares and Unit A Warrants have experienced significant price and volume fluctuations and the prices of such securities are likely to
be highly volatile in the future. You may not be able to resell the Company&rsquo;s common shares or Unit A Warrants following periods
of volatility because of the market&rsquo;s adverse reaction to volatility. Other factors that could cause such volatility may include,
among other things:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">actual or anticipated fluctuations
in the Company&rsquo;s operating results;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the absence of securities analysts
covering the Company and distributing research and recommendations about the Company;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the Company may have a low
trading volume for a number of reasons, including that a large portion of the Company&rsquo;s stock is closely held;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">overall stock market fluctuations;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">announcements concerning the Company&rsquo;s business or
those of the Company&rsquo;s competitors;</TD>
</TR></TABLE>



<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">actual or perceived limitations
on the Company&rsquo;s ability to raise capital when the Company requires it, and to raise such capital on favorable terms;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">conditions or trends in the
industry;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">litigation;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">changes in market valuations
of other similar companies;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">future sales of common shares;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">departure of key personnel
or failure to hire key personnel; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">general market conditions.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any of these factors could have a
significant and adverse impact on the market prices of the Company&rsquo;s common shares and/or the Company&rsquo;s Unit A Warrants.
In addition, the stock market in general has at times experienced extreme volatility and rapid decline that has often been unrelated
or disproportionate to the operating performance of particular companies. These broad market fluctuations may adversely affect the
trading prices of the Company&rsquo;s common shares and/or Unit A Warrants, regardless of the Company&rsquo;s actual operating
performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 33; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The price of our common shares has not met
the requirements for continued listing on the Nasdaq Capital Market. If we fail to regain or maintain compliance with the minimum listing
requirements, our common shares will be subject to delisting. Our ability to publicly or privately sell equity securities and the liquidity
of our common shares could be adversely affected if our common shares are delisted.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Nasdaq continued listing standards require,
among other things, that the minimum price of a listed company&rsquo;s stock be at or above $1.00. If the minimum bid price is below $1.00
for a period of more than 30 consecutive trading days, the listed company will fail to be in compliance with Nasdaq&rsquo;s listing rules
and, if it does not regain compliance within the grace period, will be subject to delisting. The bid price of our common shares has recently
closed below the minimum $1.00 per share requirement and on January 23, 2023 we received a notification of noncompliance from Nasdaq.
In accordance with Nasdaq Listing Rule 5810(c)(3)(A), we will be afforded 180 calendar days, or until July 24, 2023, to regain compliance
with the bid price requirement. In order to regain compliance, the bid price of our common shares must close at a price of at least $1.00
per share for a minimum of 10 consecutive trading days.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are not in compliance by July 24, 2023,
we may be afforded a second 180-calendar day compliance period. To qualify for this additional time, we will be required to meet the continued
listing requirement for market value of publicly held shares and all other initial listing standards for Nasdaq with the exception of
the minimum bid price requirement and will need to provide written notice of its intention to cure the deficiency during the second compliance
period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we do not regain compliance within the allotted
compliance period(s), including any extensions that may be granted by Nasdaq, Nasdaq will provide notice that our common shares will be
subject to delisting. Delisting from Nasdaq could adversely affect our ability to consummate a strategic transaction and raise additional
financing through the public or private sale of equity securities, and would significantly affect the ability of investors to trade our
securities and negatively affect the value and liquidity of our common shares. Delisting could also have other negative results, including
the potential loss of confidence by employees and the loss of institutional investor interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s common shares have in
the past been a &ldquo;penny stock&rdquo; under US Securities Exchange Commission rules, and the Company&rsquo;s Unit A Warrants may be
subject to the &ldquo;penny stock&rdquo; rules in the future. It may be more difficult to resell securities classified as &ldquo;penny
stock.&rdquo;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the past, the Company&rsquo;s common shares
were a &ldquo;penny stock&rdquo; under applicable SEC rules (generally defined as non-exchange traded stock with a per-share price below
US$5.00). While the Company&rsquo;s common shares and Unit A Warrants are not currently considered &ldquo;penny stock&rdquo; because they
are listed on The Nasdaq Capital Market, if the Company is unable to maintain that listing and the Company&rsquo;s common shares and/or
the Company&rsquo;s Unit A Warrants are no longer listed on The Nasdaq Capital Market, unless the Company maintain a per-share price above
US$5.00, the Company&rsquo;s common shares and/or Unit A Warrants will be considered &ldquo;penny stock.&rdquo; These rules impose additional
sales practice requirements on broker-dealers that recommend the purchase or sale of penny stocks to persons other than those who qualify
as &ldquo;established customers&rdquo; or &ldquo;accredited investors.&rdquo; For example, Broker dealers must determine the appropriateness
for non-qualifying persons of investments in penny stocks. Broker dealers must also provide, prior to a transaction in a penny stock not
otherwise exempt from the rules, a standardized risk disclosure document that provides information about penny stocks and the risks in
the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, disclose
the compensation of the broker-dealer and its salesperson in the transaction, furnish monthly account statements showing the market value
of each penny stock held in the customer&rsquo;s account, provide a special written determination that the penny stock is a suitable investment
for the purchaser, and receive the purchaser&rsquo;s written agreement to the transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 34; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Legal remedies available to an investor in &ldquo;penny
stocks&rdquo; may include the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">If a &ldquo;penny stock&rdquo;
is sold to the investor in violation of the requirements listed above, or other federal or states securities laws, the investor may be
able to cancel the purchase and receive a refund of the investment.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">If a &ldquo;penny stock&rdquo;
is sold to the investor in a fraudulent manner, the investor may be able to sue the persons and firms that committed the fraud for damages.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These requirements may have the effect of reducing
the level of trading activity, if any, in the secondary market for a security that becomes subject to the penny stock rules. The additional
burdens imposed upon broker dealers by such requirements may discourage broker-dealers from effecting transactions in the Company&rsquo;s
securities, which could severely limit the market price and liquidity of the Company&rsquo;s securities. These requirements may restrict
the ability of broker-dealers to sell the Company&rsquo;s common shares or the Company&rsquo;s warrants and may affect your ability to
resell the Company&rsquo;s common shares and the Company&rsquo;s Unit A Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Many brokerage firms will discourage or refrain
from recommending investments in penny stocks. Most institutional investors will not invest in penny stocks. In addition, many individual
investors will not invest in penny stocks due, among other reasons, to the increased financial risk generally associated with these investments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For these reasons, penny stocks may have a limited
market and, consequently, limited liquidity. The Company can give no assurance at what time, if ever, the Company&rsquo;s common shares
or the Company&rsquo;s Unit A Warrants will not be classified as a &ldquo;penny stock&rdquo; in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company is subject to the continued
listing criteria of Nasdaq, and the Company&rsquo;s failure to satisfy these criteria may result in delisting of the Company&rsquo;s common
shares or Unit A Warrants from The Nasdaq Capital Market and could also jeopardize the Company&rsquo;s continued ability to trade in the
United States on The Nasdaq Capital Market</I></B>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s common shares and Unit A Warrants
are currently listed for trading on The Nasdaq Capital Market. In order to maintain the listing on Nasdaq or any other securities exchange
the Company may trade on, the Company must maintain certain financial and share distribution targets, including maintaining a minimum
number of public shareholders. In addition to objective standards, Nasdaq may delist the Company&rsquo;s securities if, in the exchange&rsquo;s
opinion, the Company&rsquo;s financial condition and/or operating results appear unsatisfactory; if it appears that the extent of public
distribution or the aggregate market value of the security has become so reduced as to make continued listing inadvisable; if the Company
sells or disposes of the Company&rsquo;s principal operating assets or ceases to be an operating company; if the Company fails to comply
with the listing requirements; or if any other event occurs or any condition exists which, in their opinion, makes continued listing on
the exchange inadvisable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Nasdaq were to delist the Company&rsquo;s
common shares, investors may face material adverse consequences, including, but not limited to, a lack of trading market for the Company&rsquo;s
common shares, reduced liquidity, decreased analyst coverage, and/or an inability for the Company to obtain additional financing to fund
the Company&rsquo;s operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B><I>If the benefits
of any proposed acquisition do not meet the expectations of investors, shareholders or financial analysts, the market price of the Company&rsquo;s
common shares and/or Unit A Warrants may decline.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">If the benefits of any
proposed acquisition do not meet the expectations of investors or securities analysts, the market price of the Company&rsquo;s common
shares and/or Unit A Warrants prior to the closing of the proposed acquisition may decline. The market values of the Company&rsquo;s common
shares and/or Unit A Warrants at the time of the proposed acquisition may vary significantly from their prices on the date the acquisition
target was identified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"></P>

<!-- Field: Page; Sequence: 35; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B><U>Risks Related to
the Company&rsquo;s Common Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In addition, broad market
and industry factors may materially harm the market price of the Company&rsquo;s common shares and/or Unit A Warrants irrespective of
the Company&rsquo;s operating performance. The stock market in general has experienced price and volume fluctuations that have often been
unrelated or disproportionate to the operating performance of the particular companies affected. The trading prices and valuations of
these stocks, and of the Company&rsquo;s securities, may not be predictable. A loss of investor confidence in the market for retail stocks
or the stocks of other companies which investors perceive to be similar to the Company could depress the price of the Company&rsquo;s
common shares and/or Unit A Warrants regardless of the Company&rsquo;s business, prospects, financial conditions or results of operations.
A decline in the market price of the Company&rsquo;s securities also could adversely affect the Company&rsquo;s ability to issue additional
securities and the Company&rsquo;s ability to obtain additional financing in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Shares eligible for future sale may adversely
affect the market.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, certain of the Company&rsquo;s
shareholders may be eligible to sell all or some of their common shares by means of ordinary brokerage transactions in the open market
pursuant to Rule 144 promulgated under the US Securities Act of 1933, as amended, or the Securities Act, subject to certain limitations.
In general, pursuant to Rule 144, non-affiliate shareholders may sell freely after six months, subject only to the current public information
requirement. Affiliates may sell after six months, subject to the Rule 144 volume, manner of sale (for equity securities), current public
information, and notice requirements. Of the approximately 10,714,171 common shares outstanding as of March 31, 2023, approximately 10,204,430
shares are tradable without restriction. Given the limited trading of the Company&rsquo;s common shares, resale of even a small number
of the Company&rsquo;s common shares pursuant to Rule 144 or an effective registration statement may adversely affect the market price
of the Company&rsquo;s common shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company has never paid dividends on
the Company&rsquo;s common shares and may not do so in the future.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of the Company&rsquo;s common shares are
entitled to receive such dividends as may be declared by the Company&rsquo;s board of directors. To date, the Company has paid no cash
dividends on the Company&rsquo;s common shares and Versus does not expect to pay cash dividends on the Company&rsquo;s common shares in
the foreseeable future. The Company intends to retain future earnings, if any, to provide funds for operations of the Company&rsquo;s
business. Therefore, any return investors in the Company&rsquo;s common shares may have will be in the form of appreciation, if any, in
the market value of their common shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Holders of the Company&rsquo;s warrants
will have no rights as a common shareholder until they acquire the Company&rsquo;s common shares.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Until acquiring the Company&rsquo;s common shares
upon exercise warrants, warrant holders will have no rights as a shareholder in respect of the common shares underlying such warrants.
Upon exercise of warrants, holders will be entitled to exercise the rights of a common shareholder only as to matters for which the record
date occurs after the exercise date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company&rsquo;s articles and certain
Canadian legislation contain provisions that may have the effect of delaying or preventing a change in control. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain provisions of the Company&rsquo;s articles
could discourage potential acquisition proposals, delay or prevent a change in control and limit the price that certain investors may
be willing to pay for the Company&rsquo;s common shares. The material differences between the British Columbia Business Corporations
Act, or BCBCA, and Delaware General Corporation Law, or DGCL, that may have the greatest such effect include, but are not limited to,
the following: (i) for certain corporate transactions (such as mergers and amalgamations or amendments to the Company&rsquo;s articles)
the BCBCA generally requires the voting threshold to be a special resolution approved by 66 2/3% of shareholders, whereas DGCL generally
only requires a majority vote; and (ii) under the BCBCA a holder of 5% or more of the company&rsquo;s common shares can requisition a
special meeting of shareholders, whereas such right does not exist under the DGCL.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 36; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">In addition, a non-Canadian
must file an application for review with the Minister responsible for the Investment Canada Act and obtain approval of the Minister prior
to acquiring control of a &ldquo;Canadian Business&rdquo; within the meaning of the Investment Canada Act, where prescribed financial
thresholds are exceeded. Finally, limitations on the ability to acquire and hold the Company&rsquo;s common shares may be imposed by
the Competition Act (Canada). The Competition Act (Canada) establishes a pre-merger notification regime for certain types of merger transactions
that exceed certain statutory shareholding and financial thresholds. Transactions that are subject to notification cannot be closed until
the required materials are filed and the applicable statutory waiting period has expired or been waived by the Commissioner. However,
the Competition Act (Canada) permits the Commissioner of Competition to review any acquisition or establishment, directly or indirectly,
including through the acquisition of shares, of control over or of a significant interest in the Company, whether or not it is subject
to mandatory notification. Otherwise, there are no limitations either under the laws of Canada or British Columbia, or in the Company&rsquo;s
articles on the rights of non-Canadians to hold or vote the Company&rsquo;s common shares. Any of these provisions may discourage a potential
acquirer from proposing or completing a transaction that may have otherwise presented a premium to the Company&rsquo;s shareholders.
The Company cannot predict whether investors will find the Company&rsquo;s company and the Company&rsquo;s common shares less attractive
because the Company is governed by Canadian laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Because the Company is a corporation incorporated
under the laws of British Columbia and some of the Company&rsquo;s directors and officers are residents of Canada, it may be difficult
for investors in the United States to enforce civil liabilities against the Company based solely upon the U.S. federal securities laws.
Similarly, it may be difficult for Canadian investors to enforce civil liabilities against the Company&rsquo;s directors and officers
residing outside of Canada. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is a corporation incorporated
under the laws of British Columbia. Some of the Company&rsquo;s directors and officers and other experts named herein are residents
of Canada and all or a substantial portion of the Company&rsquo;s assets and those of such persons are located outside the United
States. Consequently, it may be difficult for U.S. investors to effect service of process within the United States upon the Company
or the Company&rsquo;s directors or officers who are not residents of the United States, or to realize in the United States upon
judgments of courts of the United States predicated upon civil liabilities under the U.S. federal securities laws. Investors should
not assume that Canadian courts: (1) would enforce judgments of U.S. courts obtained in actions against the Company or such persons
predicated upon the civil liability provisions of the U.S. federal securities laws or the securities or blue sky laws of any state
within the United States or (2) would enforce, in original actions, liabilities against the Company or such persons predicated upon
the U.S. federal securities laws or any such state securities or blue sky laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>As the Company is a reporting Company under
the Exchange Act, the Company will be obligated to develop and maintain proper and effective internal controls over financial reporting
and any failure to maintain the adequacy of these internal controls may adversely affect investor confidence in the Company and, as a
result, the value of the Company&rsquo;s common shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is required, pursuant to Section 404
of the Sarbanes-Oxley Act, or Section 404, to furnish a report by management on, among other things, the effectiveness of the Company&rsquo;s
internal control over financial reporting. This assessment includes disclosure of any material weaknesses identified by the Company&rsquo;s
management in the Company&rsquo;s internal control over financial reporting. The Company&rsquo;s independent registered public accounting
firm will not be required to attest to the effectiveness of the Company&rsquo;s internal control over financial reporting until the Company&rsquo;s
first annual report required to be filed with the SEC following the date the Company is no longer an emerging growth company, as defined
in the JOBS Act. The Company will be required to disclose significant changes made in the Company&rsquo;s internal control procedures
on a quarterly basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>

<!-- Field: Page; Sequence: 37; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is beginning the costly and challenging
process of compiling the system and processing documentation necessary to perform the evaluation needed to comply with Section 404, and
the Company may not be able to complete the Company&rsquo;s evaluation, testing and any required remediation in a timely fashion. The
Company&rsquo;s compliance with Section 404 requires that the Company incur substantial accounting expense and expend significant management
efforts. While the Company currently has an internal audit group, the Company may need to hire additional accounting and financial staff
with appropriate public company experience and technical accounting knowledge and compile the system and process documentation necessary
to perform the evaluation needed to comply with Section 404.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the evaluation and testing process of
the Company&rsquo;s internal controls, if the Company identifies one or more material weaknesses in the Company&rsquo;s internal
control over financial reporting, the Company will be unable to assert that the Company&rsquo;s internal control over financial
reporting is effective. The Company cannot provide assurance that there will not be material weaknesses or significant deficiencies
in the Company&rsquo;s internal control over financial reporting in the future. Any failure to maintain internal control over
financial reporting could severely inhibit the Company&rsquo;s ability to accurately report the Company&rsquo;s financial condition
or results of operations. If the Company is unable to conclude that the Company&rsquo;s internal control over financial reporting is
effective, the Company could lose investor confidence in the accuracy and completeness of the Company&rsquo;s financial reports, the
market price of the Company&rsquo;s common shares could decline, and the Company could be subject to sanctions or investigations by
Nasdaq, the SEC or other regulatory authorities. Failure to remedy any material weakness in the Company&rsquo;s internal control
over financial reporting, or to implement or maintain other effective control systems required of public companies, could also
restrict the Company&rsquo;s future access to the capital markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company is an emerging growth Company
within the meaning of the US Securities Act, and if the Company takes advantage of certain exemptions from disclosure requirements available
to emerging growth companies, this could make the Company&rsquo;s securities less attractive to investors and may make it more difficult
to compare the Company&rsquo;s performance with other public companies.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is an &ldquo;emerging growth
company&rdquo; within the meaning of the Securities Act, as modified by the JOBS Act, and the Company may take advantage of certain
exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies
including, but not limited to, not being required to comply with the auditor internal controls attestation requirements of Section
404, reduced disclosure obligations regarding executive compensation in the Company&rsquo;s periodic reports and proxy statements,
and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any
golden parachute payments not previously approved. As a result, the Company&rsquo;s shareholders may not have access to certain
information they may deem important. The Company could be an emerging growth company for up to five years, although circumstances
could cause the Company to lose that status earlier, including if the market value of the Company&rsquo;s common shares held by
non-affiliates exceeds US$700 million as of any November 30 before that time, in which case the Company would no longer be an
emerging growth company as of the following May 31. The Company cannot predict whether investors will find the Company&rsquo;s
securities less attractive because the Company will rely on these exemptions. If some investors find the Company&rsquo;s securities
less attractive as a result of the Company&rsquo;s reliance on these exemptions, the trading prices of the Company&rsquo;s
securities may be lower than they otherwise would be, there may be a less active trading market for the Company&rsquo;s securities
and the trading prices of the Company&rsquo;s securities may be more volatile.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Further, Section 102(b)(1) of the JOBS Act exempts
emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that
is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered
under the Exchange Act are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company
can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but
any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that
when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging
growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make
comparison of the Company&rsquo;s financial statements with another public company which is neither an emerging growth company nor an
emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential
differences in accounting standards used.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 38; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company will continue to incur increased
costs as a result of operating as a reporting Company under the Exchange Act, and the Company&rsquo;s management will continue to be
required to devote substantial time to compliance with the Company&rsquo;s reporting Company responsibilities and corporate governance
practices.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a reporting company under the US Exchange
Act, and particularly after the Company is no longer an &ldquo;emerging growth company,&rdquo; the Company will continue to incur
significant legal, accounting and other expenses The Sarbanes-Oxley Act, the Dodd-Frank Wall Street Reform and Consumer Protection
Act, the listing requirements of The Nasdaq Capital Market and other applicable securities rules and regulations impose various
requirements on public companies. The Company is also obligated to file with the Canadian securities regulators similar reports
pursuant to securities laws and regulations applicable in all the provinces and territories of Canada in which the Company will be a
reporting issuer. Compliance with these laws and regulations has increased and will continue to increase the Company&rsquo;s legal
and financial compliance costs and make some activities more difficult, time-consuming or costly. The Company&rsquo;s management and
other personnel must devote a substantial amount of time to compliance with these requirements. Moreover, these rules and
regulations increase the Company&rsquo;s legal and financial compliance costs and make some activities more time-consuming and
costly. For example, these rules and regulations make it more difficult and more expensive for the Company to obtain
directors&rsquo; and officers&rsquo; liability insurance, which could make it more difficult for the Company to attract and retain
qualified members of the Company&rsquo;s board of directors. The Company cannot predict or estimate the amount of additional future
costs the Company will incur as a public company or the timing of such costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The Company is a foreign private issuer
under the rules and regulations of the SEC and, thus, are exempt from a number of rules under the Exchange Act and are permitted to file
less information with the SEC than a Company incorporated in the U.S. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a foreign private issuer under the
Exchange Act, the Company is exempt from certain rules under the Exchange Act, including the proxy rules, which impose certain
disclosure and procedural requirements for proxy solicitations. Moreover, the Company is not required to file periodic reports and
financial statements with the SEC as frequently or as promptly as U.S. companies with securities registered under the Exchange Act;
the Company is not required to file financial statements prepared in accordance with U.S. generally accepted accounting principles;
and the Company is not required to comply with SEC Regulation FD, which imposes certain restrictions on the selective disclosure of
material information. In addition, the Company&rsquo;s officers, directors and principal shareholders are not subject to the
reporting or short-swing profit recovery provisions of Section 16 of the Exchange Act or the rules under the Exchange Act with
respect to their purchases and sales of the Company&rsquo;s common shares. Accordingly, you may receive less information about the
Company than you would receive about a company incorporated in the United States and may be afforded less protection under the U.S.
federal securities laws than you would be afforded with respect to a company incorporated in the United States. If the Company loses
the status as a foreign private issuer at some future time, the Company will no longer be exempt from such rules and, among other
things, will be required to file periodic reports and financial statements as if the Company were a company incorporated in the
United States. The costs incurred in fulfilling these additional regulatory requirements could be substantial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, pursuant to the Nasdaq Listing Rules,
as a foreign private issuer, the Company may elect to follow the Company&rsquo;s home country practice in lieu of the corporate governance
requirements of the Nasdaq Listing Rules, with the exception of those rules that are required to be followed pursuant to the provisions
of the Nasdaq Listing Rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 39; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Risks Related to the Company&rsquo;s Common
Shares and the Company&rsquo;s Warrants (continued)</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has elected to follow Canadian practices
in lieu of the requirements of the Nasdaq Listing Rules to the extent permitted under Nasdaq Listing Rule 5615(a)(3).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>U.S. Holders of the Company&rsquo;s common
shares may suffer adverse tax consequences if the Company is treated as a passive foreign investment Company. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A non-U.S. corporation generally will be
treated as a passive foreign investment company, or PFIC, for U.S. federal income tax purposes, in any taxable year if either (1) at
least 75% of its gross income for such year is passive income (such as interest income) or (2) at least 50% of the value of its
assets (based on an average of the quarterly values of the assets) during such year is attributable to assets that produce or are
held for the production of passive income. Based on the current and anticipated composition of the income, assets and operations of
the Company and its subsidiaries, Versus does not believe that the Company will be a PFIC for U.S. federal income tax purposes for
the current taxable year or for future taxable years. However, the application of the PFIC rules is subject to uncertainty in
several respects, and a separate determination must be made after the close of each taxable year as to whether the Company is a PFIC
for that year. Changes in the composition of the Company&rsquo;s income or assets may cause the Company to become a PFIC.
Accordingly, there can be no assurance that the Company will not be a PFIC for any taxable year. If the Company is a PFIC for any
taxable year during which a U.S. Holder (as that term is defined below in &ldquo;Material U.S. Federal Income Tax Considerations for
U.S. Holders) holds the Company&rsquo;s common shares, such U.S. Holder may be subject to adverse tax consequences. In particular,
absent certain elections, a U.S. Holder would generally be subject to U.S. federal income tax at ordinary income tax rates, plus a
possible interest charge, in respect of a gain derived from a disposition of the Company&rsquo;s common shares, as well as certain
distributions by the Company. The PFIC rules are complex, and each prospective investor is strongly urged to consult its tax
advisors regarding the application of these rules to such investor&rsquo;s particular circumstances. See &ldquo;Material United
States Federal Income Tax Considerations for U.S. Holders&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Changes to tax laws may have an adverse
impact on the Company and holders of the Company&rsquo;s common shares. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Changes in tax laws, including amendments to tax
laws, changes in the interpretation of tax laws, or changes in the administrative pronouncements or positions by the Canada Revenue Agency,
or CRA, may have a material adverse effect on the Company. In addition, tax authorities could disagree with the Company on tax filing
positions taken by the Company and any reassessment of the Company&rsquo;s tax filings could result in material adjustments of tax expense,
income taxes payable and deferred income taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 40; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt">Page | <!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 50%"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VERSUS SYSTEMS INC.</B></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management&rsquo;s Discussion and Analysis</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Three Month Period Ended March 31, 2023</P></TD><TD STYLE="font-size: 10pt; text-align: right; width: 50%"><FONT STYLE="font-size: 10pt"><B><IMG SRC="ex99-2_002.jpg" ALT="" STYLE="height: 50.25pt; width: 54.75pt"></B></FONT></TD></TR><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Changes in tax laws, including amendments to tax
laws, changes in the interpretation of tax laws or changes in the administrative pronouncements or positions by the CRA, may also have
a material adverse effect on the Company&rsquo;s shareholders and their investment in the Company&rsquo;s common shares. Purchasers of
the Company&rsquo;s common shares should consult their tax advisors regarding the potential tax consequences associated with the acquisition,
holding and disposition of the Company&rsquo;s common shares in their particular circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Additional Information</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Additional information
relating to the Company is available on the Company&rsquo;s website at www.versussystems.com and under the Company&rsquo;s profile on SEDAR
at www.sedar.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Corporate Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Directors:</FONT></TD>
    <TD STYLE="width: 70%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Matthew Pierce</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Brian Tingle</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Michelle Gahagan</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Paul Vlasic</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Keyvan Peymani</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Jennifer Prince</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Shannon Pruitt</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Officers:</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Matthew Pierce, Chief Executive Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Craig Finster, President and Chief Financial Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Alex Peachey, Chief Technology Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amanda Armour, Chief People Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Kelsey Chin, Corporate Secretary</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Legal Counsel:</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>USA</U></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fenwick &amp;West, LLP</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">228 Santa Monica Blvd #300</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Santa Monica, CA 90401</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Canada</U></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fasken Martineau DuMoulin LLP</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">333 Bay Street, Suite 2400</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">P.O. Box 20</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Toronto, Ontario, M5H 2T6</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Transfer Agent:</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Computershare Trust Company of Canada</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">2<SUP>nd</SUP> Floor &ndash; 510 Burrard Street</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vancouver, BC, V6C 3B9</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Contact Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Matthew Pierce, CEO</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Versus Systems Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">1558 West Hastings Street</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Vancouver, British Columbia V6G 3J4</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Tel: 604-639-4457</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right">Page | 41</P>




<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>ea178398ex99-3_versussys.htm
<DESCRIPTION>52-109F2 - CERTIFICATION OF INTERIM FILINGS - CFO (IPO/RTP)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Form 52-109F2 &ndash; IPO/RTO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Certification of Interim Filings Following</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>an Initial Public Offering, Reverse Takeover
or</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Becoming a Non-Venture Issuer</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I,&nbsp;<B>Craig Finster, Chief Financial Officer
of Versus Systems Inc.</B>, certify the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Review:</I></B>&nbsp;I
have reviewed the interim financial report and interim MD&amp;A (together, the &ldquo;interim filings&rdquo;) of&nbsp;<B>Versus Systems
Inc.</B>&nbsp;(the &ldquo;issuer&rdquo;) for the interim period ended&nbsp;<B><I>March 31, 2023</I></B>.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>No
misrepresentations:</I></B>&nbsp;Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any
untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not
misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Fair
presentation:</I></B>&nbsp;Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the
other financial information included in the interim filings fairly present in all material respects the financial condition, financial
performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: <B>May 15, 2023</B></FONT></TD>
    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Craig Finster</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>5
<FILENAME>ea178398ex99-4_versussys.htm
<DESCRIPTION>52-109F2 - CERTIFICATION OF INTERIM FILINGS - CEO (IPO/RTO)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.4</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Form 52-109F2 &ndash; IPO/RTO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Certification of Interim Filings Following</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>an Initial Public Offering, Reverse Takeover
or</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Becoming a Non-Venture Issuer</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I,&nbsp;<B>Matthew Pierce, Chief Executive Officer
of Versus Systems Inc.</B>, certify the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Review:</I></B>&nbsp;I
have reviewed the interim financial report and interim MD&amp;A (together, the &ldquo;interim filings&rdquo;) of&nbsp;<B>Versus Systems
Inc.</B>&nbsp;(the &ldquo;issuer&rdquo;) for the interim period ended&nbsp;<B><I>March 31, 2023</I></B>.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>No
misrepresentations:</I></B>&nbsp;Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any
untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not
misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Fair
presentation:</I></B>&nbsp;Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the
other financial information included in the interim filings fairly present in all material respects the financial condition, financial
performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: <B>May 15, 2023</B></FONT></TD>
    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Matthew Pierce</I></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>ex99-2_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex99-2_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !? 6T# 2(  A$! Q$!_\0
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M$ MQ8#PG;-;-;L3,;V=957RHV?\ ;;Q#X@T+PGH.L^*/%&L:9X>\-^'=+O\
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M]MI)8XI6>)/F,RPOU>M[6FFJ563DK:>SJ7YG%-6M=^_"UK>\E\*/^C']GO\
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M&N>*M$TB]:W=8[@6FI:K;6=P8)'214E$4SF-V1U5\$HP!!_T 1_P; ?\$W2
M1KG[27(!_P"2D^$O3_LFQ_\ K5_GW>'M<N/#'B;1?$EI##<76@:WI^LVT%SY
MAMYI],OHKV**<1/'*89)(523RY(WV%MCJV&']/@_X.N/VQ  /^&=OV:>!C_C
MU^*/_P \:@#]EO\ B%__ .";W_0=_:2_\.3X2_\ G;5^J7["7[ /P,_X)X?#
M3Q7\*O@)=^.[SPQXR\<3_$#5Y/'VO:=X@U-==N- T/PY(EG<Z;H>@006']G^
M'[!EMVM99/M+7$IN&618X_Y%_P#B*X_;$_Z-V_9I_P# 7XH__/%K^GW_ ()#
M_MV?$3_@H?\ LI7OQ]^)W@_P7X)\16WQ4\6> XM'\"+KBZ*^F>'](\+ZA;WL
MB>(-5UF^6^FGURZCF"WS6YB@MVCCC<R @'\X_P#P=F?\EJ_9 _[)=\1__4LT
M2OC;_@A'_P $P?V;O^"CDG[2"?M WWQ)L_\ A547PS?PO_PK[Q)I/A[>?%LG
MC5=5_M0ZIX;\0?:MH\/V(M!"+;RM]P9#+N0)]D_\'9G_ "6K]D#_ +)=\1__
M %+-$KY6_P"" _\ P4F_9;_X)\O^TR_[2.O>+=%/Q.B^%R>$AX8\'ZAXJ%S_
M ,(M)XY;6/MC6$B?8C$-=TTP"4$7 >;:RF'# '[RZ[_P:Z?\$\K_ $?4+/1?
M&?[2.@ZM<6TD=AK#>.O!FJ+I]R1^[N'TZX^'<,-XB-@O \T/F+E1+&2''\77
M_!07]BWQ?^P%^U+X]_9P\6:[:^*D\.KI6N^$O&%E;/80^*O!?B.S74?#^LOI
MSS7#Z9?^4TNGZOI_VBZBL]9T_4+>UO+VUC@O)_[A=;_X.7O^"8VF:3?W^G:_
M\9_$5_:V\DMIH>F?"J\M+[4IU4F.UM[G6]6TO2H&D;"F6]O[>)%)8L2 I_B/
M_P""CW[;6N_\% _VL?'W[1NJ>&T\&Z3K4&D>&? _A 78U&X\.^!_"]I]@T&R
MU'4%BA2^UB\W76LZS-##':KJVJ7L-BBV45N* /[B/^#<O]IKQ/\ M"_\$\=)
M\-^-M5N]:\2?L]>/M:^#5OJ5_*T][=>#++1]!\4>"(YYW):1-%TCQ$_A:Q#$
MO%IGAZQC9F*[C_-U_P ',O[0/C/XC_\ !0&;X*WNIW:> /@!X!\'Z7X:T 22
M)I__  D/CK0M/\;>*?$K6Y.Q]2U*+5M%T22X(/\ Q+_#>GH@0^:9/Z*_^#;+
M]G7Q/\#_ /@GE#XS\8:;=:3JG[0WQ+U[XLZ-8WD9AN!X&71M \(>$KYX6^98
MM<B\.:AXBTZ8@"[T75]+NXP8ID9ORY_X.5/^":GQ:\0?$^T_;S^#GA36/'7A
M#5/"&B>%_CII'AVQN-5UOP7JGA*W_LS0O'MQIMG%+=S^$M2\.+IVCZQJ%O$\
M'AN\T&*\U1HK/6!<6P!\]?\ !##_ ((O?LY?MV_!KQI^T;^T=XJ\4ZWHVD?$
M+4_AQX<^%W@;Q#!X;,%QHNC>'=:O]>\9:Q;VEUK:_;EU^&UT72=,GT=D@MKC
M4;J]O$N[6WMOV+^,7_!K_P#L!^-M N;?X3^)OC+\%?% C;^SM6B\40?$+05G
M\J18VU7P_P"*K0:G?6_FLDDD.G^*=&E94V)<1AB1_$)^S+^V;^U!^QOXEO/%
M/[-OQD\8?"S4=4^S#7+'1[FWO/#?B)+.3S+5/$?A+6[74_#&O"W)D6W?5=(N
MY;5)IUM9(?.D+?O%\#O^#IS]L?P9)9V?QQ^$OP>^-FDQR0K=ZAI%OJWPN\7S
M0JJ)+(-0TF?7?"WGL=\Q5/!D,;L5B3[.@+$ ]2_9#_X-J?C-X<_;ACT;]JEO
M#7BG]E7X90V'C@>,/#-_MT[XY2&^ECT3X?)HTTHUWPX9+BTDN?B#:ZC$%M-$
MB.FZ/JE^VO:=K,/]Q%O;P6EO!:6L,5O:VL,5O;6\*+'#!!"BQPPQ1H D<44:
MJD:* JJH50  *_(7_@G]_P %L/V.OV_]5L_A_P"&-3UGX2?'"Z@DE@^$?Q+-
MC;7WB!K>.::Z_P"$$\36$\NA^+OL]O ]R^GAM*\2BV2:Z;PZMI;S7"?L!0!_
MDB?MQ_\ )Z7[7'_9S/QV_P#5H^*:_P!)C_@C]_RC'_8J_P"R'>'/_1]]7^;/
M^W'_ ,GI?M<?]G,_';_U:/BFO])C_@C]_P HQ_V*O^R'>'/_ $??4 ?I'7\+
MW_!V'_R<I^RS_P!D.\1?^I[J5?W0U_"]_P '8?\ R<I^RS_V0[Q%_P"I[J5
M'MG_  :3?Z_]N;_KA^SY_P"C?C%7V9_P=$_'_P :?#']C;X8?"#PEJ5WH]A\
M?_B==Z=XXNK*6:";4O!_@#2H->D\-RS0R1D66J>(M1\.WU[$<B[@T8V<JO:W
M%S&_QG_P:3?Z_P#;F_ZX?L^?^C?C%7[(_P#!='_@G_XQ_;W_ &/4TGX3VBZG
M\:?@MXH/Q+^'_A]IX;9O&=K_ &5>:3XK\$VMQ<M';P:KK&F3V^HZ&9Y88;K6
M]#T_2YI[:'4)+J  _B3_ ."/O[ W@W_@HG^US;?!?XB^.;[P3X#\-^!M=^)?
MBE=!FT^'Q=XITWP_J>@Z4/"_A:74H;NUM+V]N_$%M=W^I2:?J/\ 9^BV.I2Q
MV;7#021?V%>(/^#:#_@F/J^A2:7I6@_&CPMJ9MFAB\2Z5\5KZ^U..<PE$NI+
M+Q#I>LZ#(PEQ,\,>DP1,P,<8AC(5?\_K0]=^,W[-7Q4AU?0=2\?_  4^,?PW
MUR2-+NRFUSP/XZ\(:[9DQ7-K.%.G:QIET$=[>^L;A8A<6LTMK=P26T\D3_MO
M\"O^#E;_ (*.?"B'3=-\>ZI\,OC_ */8H(9&^)'@N+2_$EQ;JJHB-XD\ 7?A
M&26Y106%]J=AJMS+*1)=&Y^97 /H3]IO_@U__:0\"?%GX?Z5^S=\0-)^+WP=
M\>^,]-\.:UXH\36UKX9\7_![2KUO,O/$OC?1X[UK'Q/X=TJTBN7;5/"<T>J7
MUVEO8GPOI[7<$[_V?_LD?LM_#']C+]G_ .'O[._PDLI8/"G@/2O(FU*]VG5O
M%'B*]<WGB/Q=KDB?NVU?Q'JTMSJ-U'"%M+-98M/L(H-/L[6"+\+OV./^#FS]
ME+XXZUHO@C]I#P3K?[,/BK5I8+*#Q;<ZO%XV^$DE]-(T:#4_$<&GZ/K_ (4@
ME8Q?Z5JWAZZT2R5Y)=3\06EO"TY_I7L+^QU6QLM3TR]M-1TW4;2WO]/U"PN(
M;RQO[&\A2XM+VRN[=Y+>ZM+JWDCGM[B"22&>&1)8G9&5B 6Z*** /SC_ ."C
MO[.H^+'PJ;XB^'K'SO&OPPM+J_E6"-GN=6\' M<ZO9[8U+S2Z*WF:U:(0[):
M_P!M06T;W-_&*_G%(:-RK!D=&((.0RLIP0>X92,>H(K^U1T25'CD19(Y%9)(
MW4.CHX*NCJP*LK*2K*P(8$@@@U_+]^W1^SL_P#^,5^NCV1@\!>-//\0^#GC0
M+;6=O)-MU'P^I'230+MUMT3!*Z7<Z-/+(\]VX']7?1_XV]O0K\$9A6_>X6-;
M'Y#*I+6>&<O:9AET')W;P]2?U_#06JH5<9"*M3LOY.^D'P/[&O0XXRZC:EB9
M4<!G\:<=(8E1]GE^8R459+$0A]0Q,WO6I8.<G>I=_II_P3*_:,7QWX#N/@MX
MEO@_B?X?VINO"[3R*)M2\&M,D;648)W22>&[N>*"-0JJFD7VG6T",FF7,@_4
M^OX]O@W\4O$'P:^)'A;XB>&YC'J'AW4X;IH&D>*WU"R8-!J&F7A0,QL]2L)K
MJPNRJ/(EO<RO"!,L;+_6K\._'GA_XG^"/#/C[PO<_:=#\4:5;:I9EL":W:52
MEU87:#_57VFWB3Z??PGF&\MIHCG;D_!^.7!/^KW$"X@P%'DRCB.K5JU(PC:G
M@\Y2]KC:-HI1A#&Q?]H8=:+GGCJ<5[EE][X%\<?ZQ<//A_'UN?-^'*5*C3<Y
M7J8S)F_98*O>3YISP4E_9]=ZM0A@:DG:5WVE?@C_ ,%Q_P!@\?'/X2K^TU\.
M=&6;XJ?!C1IO^$QM+&V#7OC'X5VK3WM[(PC >XU/P)+-=:U:DY>3P_<:_ ?M
M$UMI5NG[W5'-##<0RV]Q%'/;SQR0SP31K+#-#*I26*6)PR21R(S))&ZE74E6
M!!(K\'KT88BE.E/:2T?6,EK&2\XNS\U=/1L_L7P8\6>)O!#Q*X6\2^%*K_M'
MAW'QGB\!.K4I83/<DQ7)A\\X?S#V;;E@LXRV5?"SDX5)8;$QR_,*,?K&747+
M_+<(9&(.593@]0RLI_,$$?4&O["O^"$W[>'_  M3X>2?LD?$K63+X_\ A;I3
M7WPNO[^9//\ $WPVMVVS^&T=V#SZCX$=XULHL;Y/"ES:PV\9@\-7LQ_$G_@K
MC^Q+:?L=?M)W;^#(;:'X1?%N.\\:_#ZQMV0-X7,MVZ:[X,FA#F2*WT34C*V@
MRNBQW'A^>P@66YOM.U5X_P ]O@W\6?&OP*^*'@GXM_#O59-&\8^ ]?L=?T2]
M0,\9GM9,365Y KQ_:]-U.T>XTW5;%W6*_P!-N[NRF/DW#@_-TY5LNQ5JD)1:
MLIQ<91]K1GK&<.91YHRBO:4IJ\9<K2D_?M_T=>*G _A]].3Z-.&K\-XW"58\
M1Y53XL\.L_K^QEB>%N-<#AJU'^S<U>'=>>#G2QT<?P=QC@(M2A0JRQ"H5/JF
M53K_ .FQ+%%<12P3Q1S031O%-#*BR12Q2*4DBEC<,DD<B,4='!5E)5@02*\_
M^%?PG^'7P1\#Z5\-_A5X3TOP3X'T2?5KG2O#NCQR1V-G-K>K7NN:F\?G233.
MUSJ>HW=P3++(4$BPH5ACBC3E?V;?C19_M$_ ?X5_&ZQT+4O#4'Q)\'Z7XD;0
M=6ADANM,NKE&AOK>-I%0WFG"]@N'T?5$58=7TE[+5(%$-Y&![=7U$>6:C45G
M>-XRMKRS49:-JZ4ERMK3I=:'_,EFV'X@X:Q6?\&9I4QV75,NSZM@^(,B^NS>
M#6?\-8K-LG<L7AL-BJN7XO%Y77_M?"87&6Q,J-/$8E83$QHXNI[0HHHJCP0H
MHHH *_@Q_P"#E_\ X)]GX-?''1_VU?ASHA@^'/[0.H_V/\4(;&!A9^'/C39V
M,EQ_:LX0>7;0?$C0[&;5RP \[Q-HGB>\N9//U:V1_P"\ZOFO]K_]F+P)^V/^
MSA\5OV<_B)"@T+XD>&;G3;+5OL\=Q=^%_$]HR:AX3\7::L@(_M#PSXAM=.U>
M% 56Z2VEL9RUK=3HX!_E*V7Q]^+6G? K7/V:[+QEJEO\%_$?Q&TCXKZSX(C=
M5TV]\<Z'H5]X<L-8D8*)^-+OO+N+02_8[N>QTF[N()+K2M/FM_W&_P"#=3_@
MGT/VI?VIS^T1\0M#%[\%OV7M0TGQ%%%?VRRZ;XM^,4A^W>!- "3QM#=V_A=H
M/^$XUJ-=X@FL/#-E>Q-::^,_B_XT_9;^,_@G]IO6/V1M0\'W]U\;M,^**?"2
M#PI81R33:OXJO-9AT?1AI+ND?VG3->:ZL=0T?4F6.VO-)OK34@Z6LPD'^H'_
M ,$]OV./"?["/[*'PN_9X\-K9W6K:!I8UKXB^([6-E/B_P")NOI#>>,?$+O(
M!-):F^":1H2S_OK/PUI.BZ>W_'H"0#[5KYX_:[_Y-._:?_[-X^-7_JMO$M?0
M]?/'[7?_ ":=^T__ -F\?&K_ -5MXEH _P E;P+H]EXA\>^$-!U)96T[6_%F
MA:3?K!)Y,S6>H:M:VERL4NU_*D,,KA)-K;&(;:<8K_0M7_@VC_X)AD _\(]\
M:N0#_P E9NNX_P"P(*_SPO#>NR>%_%6A>)(;>.[E\/Z]INM16LKM'%<R:7?P
MWJ022("Z)*T C=U!958E1D"OZO!_P=E_&T  ?L@?"O@ ?\E&\7=O^X-0!^P7
M_$-%_P $P_\ H7OC5_X=BZ_^4E?JE^QK^Q?\$_V$OA'<?!/X"6OB:T\#W7B[
M6/&TL7BOQ!)XDU/^V]<L])L+XI?R6UIY=I]FT6Q6&V6$!'665F>29V/\E?\
MQ%E_&[_HT#X5_P#AQO%W_P IJ_H?_P""07_!1OQ;_P %+O@/\1OC!XO^&?AW
MX77W@CXM7GPWM=&\-ZYJ6O6E_9VO@[PEXG&ISW.J6EI-#<M-XDFM#!&CQ>5:
MQRA@TC*H!_/'_P '9G_):OV0/^R7?$?_ -2S1*_&7_@F[_P2G^-'_!3)OBNO
MPC\??#7P0?A&GA%]<_X6%<^)+?\ M'_A,7\0+8#2QX>\/ZZ7^S?\([=F[-T+
M8+YUN(C*6?9^S7_!V9_R6K]D#_LEWQ'_ /4LT2O3?^#2O_7_ +;7_7O\#?\
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MS9H4D?0=:UNPL+#0_!DD\<DL4LWA/PUIVFV6J&"22V_X22XU][26:TD@E?\
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M\5Z)?:#J4NGW$L4\<%['9W\SVLTD$R13B-WBD52A['IUHZ]* /YNC_P:Z?\
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M](^'>OZ=K/@I9YA\PM?#GC;2]>N],M?,+2I8:/KNFV$&1#:6UM;J(:_H>HH
M_D]TG_@T[_9PAOHY-<_:L^->HZ:&_>VFD^$? VC7SKGI'J%Z-?MXVV\;GTN8
M;OFV8^6OV*_8N_X)"_L-?L*ZE;^*_A!\+Y->^)UO"8H_BQ\3-1'C+QS9"2 0
M3G0)IK6ST'PFUPGF)/-X6T/1[RXAFEM[NZN86V5^G%% !61K_A_0?%6BZGX;
M\4:)I'B3P[K=G-IVLZ#K^FV>L:+J^GW*E+BQU/2]1AN;&_LYT)2:UNH)8)5)
M5T8'%:]% 'X&_M$_\&X/_!.3XX:G?Z_X/\.^//V=M<U"43SI\'?$=I%X4,PW
M%C#X-\8:5XHTC2H)"5!L?#AT*QC12MM;P,P=?BB+_@TY_9[%ZLD_[67QCDTX
M2DM:Q>"/!<-Z8,\1K?O=3P+*!P9CIK(3SY Z5_6310!^.7[''_!"S]@/]C;Q
M%H_C[0/ NM_%[XH:#)#<Z-X]^-.IV/BF?0]1@=GBU30/"^GZ7HO@S3-3A<I)
M::JV@7>L:?+&DNGZC:ODG]C:B2>&1Y(XYHGDA($L:2(SQ$C($B*2R$@@@, 2
M.14M !1110 4444 >:_%_P"&'A_XR?#CQ5\.?$D2'3_$>FR6\-T8DFETK5(6
M6YTG6+59 5^TZ9J,5O=QJ2%F6)[>7,,TJ-_)1\2/ 6O_  P\<>)? ?B>T-EK
M?AG5;K2[V'):-F@D(CGMY"%,UI=PF*[L;C:HNK*>WND CG3/]D-?D'_P5"_9
MR_M_0;'X^^%[#?JWA^.TT3QW#;QLTEWHTDJV^BZZR1J=TFG7,J:1?RE6D>RN
MM+DDDBM-)D-?O?@1QM_8F>3X8Q];EROB&K#ZG*I*U/"9W&/)0M=\L(9E2C]3
MJ;)XF&"F_>G=_@7CSP/_ &YD4.*,!1YLTX>I3>,C"-YXO))2]IB$U%7G4RVJ
M_KE/=K#3QL%[L;+\^/V,_P!K"[_9E\3>)7U*UO-:\'^)=!O4O=$MY@N/$&F6
MEY=^&KZ$331PPEK]VTN]D0!_[/U2YN"MS-96D!^6?'WC;7OB-XQ\1>-O$UZ]
M_K?B35;S5=0N7W -/=S-*4BC9W\BWB#"*UME8QVMLD5M#MAAC4<A6YX9\.ZM
MXM\0:-X9T*RGU'6-=U*RTK3;&V3?/=7M_<QVMK;Q*2%\R:>6.*/>RIO=0[*I
M+#^M:.2Y/@<VS3B.GAJ&'S+,L'A:&98^3C!3PN6PK3IRG*7+"DHPO/%5>:/M
M8X6A*M)K#0:_D:MGF<X_*<JX;J8FOB,MRW&8JOEN BI3<<5F<Z,)QA&/-.JW
M.T,+2Y7[*6*KQHQ3Q,T_OK_@G1^SG_PM[XK)XY\16!F\"_#26UU>Z6>/=:ZQ
MXC+L^@:/\Z%)HH[B!]5U*,%E^R:>EC=Q^3J\3'^D*O#/V<O@KI/P"^$OACX>
MZ>L$NH6EL-0\4:E A4:OXGOXXGU6\#/F1K>%DCT[31*3)%I=C90N2\;,?<Z_
MA3Q/XSGQKQ3BL91J2>48#GR[):;YE'ZG1J2=3&.#MRU<QKJ>+G>*FJ3PE*7\
M-Q7]X>%W!<.">%<+@JT(K-\?R9CG51<KE]<K4X^SP:FK\U++J#AA(6;BZRQ=
M57]HI,HHHK\Z/T8**** "BBB@#SCXQ>-[SX9?"/XI_$C3M*.NZA\/OASXW\;
MV.B+YF=8O/"GAG4]=MM+'D_OO^)A-8):?NOWO[W]W\^*_B+_ ."?O[*6A_\
M!<&^^+_QJ_;6_;\^(4/QFM_'M]I?ACX%^"O%'AO1]8\/:))IMCJ=KXBT/PIX
MLM]9L++P--/=7&AZ-HG@OP_;0V3>'KQ]3UHWMPJU_=E>M9I9W;ZBUJFGI:W#
M7[WIB6S6S6)S=-=M.1 MJL <W!F(B$0<R'9FOYCOC1_P;Q_L(_M;$?M#?L9?
M';5O@S;^.)+OQ-H%_P##&]T3XF?!:YU&>:>1[OPO8VVI:5JWA^&/41)#)8Z-
MXQ_L_1"DUC8Z+9+;K9Q 'U3_ ,$Y?^"8_P"UM^P1^T5XM@N/VUO$GQ@_8PG\
M#R)X8^%WBRVOKK7Y?&U[<QP6R7&FZM=:SI7@VU\+V=L]Y_;G@K5;(^+);RVL
M-2T*RM[62OW1K^/3]@+XS?MU?\$\?^"I_@[_ ()?_M%?'*;]I7X6_$[19Y_#
MFH7^OZMXJN?"<%YX1\2>,?"WB30+WQ*UQXI\*L9/#]UI/B/P/>WUSHL-E=_V
MKIL<R1Z9JEW_ &%T (RJRLK*&5@596 *LI&"K Y!!!(((P1P:_D&^,6H>/\
M_@AA_P %0- ^+ZZUXNUO_@G?^V+J,^B>)M'OM2UC7]-^%FIWFH+>ZMIUG'?3
M7?V74/AOJET?%GA)(2+K6?AQJ.O>%K07FH:9?7D/]?5?#_\ P4=_9M^&G[5/
M[&/QY^%WQ/TXW.EP> ?$GC;PYJUO'$VK>$_&W@K0]2UWPSXGT:656$5[8WEL
MUM=1@HFHZ/>ZIH]RWV34;@$ _%3_ (+5_MA_$7]HSXE?!3_@E%^P]XC.L_%#
MX_7_ (1\3_%SQEX1UB>.T\/> ]2AA\4^%M%G\0:/*S6>BW6@PCXH^.;ZUE+P
M^!]-T**,7UEXDOK,_O\ _LF?LV^$OV2/V?OAS\!/!VHZMKUEX(T98=7\5>(+
MNYOM>\8^*M0D?4/%'BS5[BZGN95NM=UJXN[V.R69[;2K-[72;+996-NB_P U
M/_!J]^SY\/;WX7_'O]K36+6?7?C%)\0Y/@1H^N:NRWC>&? 6A>$?!/B>ZM=$
MEFWSV]UX@O-:L+/59B_R:9X9T:PLQ!;M?1W/]<5 !7\[W_!QK^V=\=/V4_V8
M?A;X3^!7B;5/AWJOQ]\>ZWX3\5_$W0I+BSU[PYX4\.Z);ZC>:+H.L6N+K0-5
M\3W&I6Y;5]/>/58M'T;6+73Y(9+Q[F#^B&OCC]MSX,?LB_M%_"K1_@9^V%)X
M-7PC\3/&6F^'OA]'XD\36?A'Q!+\3WT_5)]"'PYUJ:ZM;R'QL-/BU<65OIYG
M?4+)K[3;RRO]/O+FQN #^>#X=_\ !O+\&OBY\)M!^,W[/G_!2OXK>+OC)K&B
M6FOV_P :?"^NZ'XF^'^I>*;W3TOA<6\?AW4-.\>Z/#+=S 227_CF\U^QB9I+
MNP-[')95_0S^P'\(_P!I?X'_ +,'@/X=_M:_&H?'CXU:1)JS:WXT56N8[/2I
MKYQH/AM/$-U9:?K/C!M(TV.(S^*/$5JFMZA<W4\%PTEO:6LC_P Y/QP_X-R?
MB-^S3I?B_P"-_P"P+^VY\1?A]XA\%:1K/C"T\->,M1N_!FIW%IX>M)-9.G)\
M5/ .HZ';1,8K.2.$ZUX0ATQC'!'JE_#:O<7</Z>_\$#_ -N_XQ?MT?LA^(]7
M^/-VGB'XD?!OXC2_#.^\>K:6UE/XZT<^&=!\0Z-JVM6]E!;60\2VD>J7&FZO
M<6MO"FH16VGZG<(;^]O'< _<:ODC]M[]D_3_ -M;]GKQ+^S_ *I\2/&7PHL_
M$FL^%]8D\9^ F@7Q)8MX8URTUN.TMC<R1Q&WU![06EX&<$V\C[?FQ7UO10!_
MGT?\%(O^":\W[$?[4/[$?P$\)?M6_'_QIHW[4WC"T\-^)=>\0ZQ]CU/PM;7'
MQ"\#^#3=:';Z;J"6MY.MIXJNKP17X\O[19P(6\J60+_3U^P+_P $</#7[!OQ
MQOOC;I'[4?QS^,-S>^!->\"GPC\1)M/;P_'#KNI:%J3:P%M9Y)&U*R;0D@M&
M*!5BO;O)RX _,/\ X+_?\I&_^"0/_94=+_\ 5Z?!ZOZV: "BBB@#^"_]DW]A
M2\_X*2_\%$/^"D_@/QE^TE\;?A5I/PA^-'Q)US0SX'UJ6^6[_MOXT>.=(.GS
MP:Q?-#:6=C;Z?']BBM$144^4H2&&-#^ZG[+?_!!7PC^S#^T#\+OCY8?MC_M%
M_$"\^&/B%O$$'@WQ;+I9\.Z^[:;?Z<;+5?(NGE^S;;XS$(K$O$BD8)(_ []C
MS_@GS-^W_P#\%'_^"F_AF']H?XG_ +/A^'?QJ^).NMJGPS1FN?$8UOXV>.]/
M_L_5BNM:-BWLC9"YM1OG#2R2':FP%OW[_9._X(;77[+O[0WPR^/<G[=?[1'Q
M33X<:MJ&JMX \7QNOAOQ+]OT#5M#%IJS'Q9J ^SVYU7[>BFSGS<VEOPN-P /
MWRHHHH _@?\ ^#BK4_C'=_\ !3NR\.?"KQ%XWM;^R_9G\&>+X]&\*^(=8TV0
M0>%#\1_$^NZI:6FGWD -SINBZ)>:K+) GV@0Z>\L>Z2-0?ZV_P#@GK^V?X;_
M &I?V!_A-^U)XEUJQT^XL_AU>+\9KZ>81V_A_P 9_#2SN--^)%]?!E5K.SFN
M='N_%%LDJY30]4L)]SI(LC_A%^V#I]CJW_!S?^R#I&J6=MJ&EZQ\&M%T?5-/
MO(DGM+_3-5\ _'JPU"RNH) 4EM[NSN)K>:-@5>.1@1S7Y,?%[XT_%_\ X)EZ
M'_P4I_X)':!IGB35;;XY_%'PC;_ W5+;S'DL/ /CJZ@.N>3"TXEO[SXG_"F?
MP7X2GCL%DBAU:VUB-LRLX4 \/O/VHOCG^T__ ,%1/@]^U!JVN^.]"^&OQU_;
MA\!:;\/--;Q!K5EH[>#_  9\3?AWHVG>&K73TO8[:2+0/".H^%M.UD0P+:7.
MH75V\B--<72G_2YK^%C]N']EZS_8T^,W_! ;]G>&*W36/!6M^$K_ ,<7%NBA
M=0^)'BSX_P#PQ\2^/[XRC+W,7_"2ZC?6-A+,S2)I-CIUN-D<$<:?W3T %?RW
M_P#!Q3^UU\:OAQXJ_9-_9)^'OQ<O_P!G3X=?M#ZI?7OQ?^-.GW6H:5/8>&X?
M%'A[PHUI<ZWI4EMJMGX7\,VFL:AXI\96.DWEK=ZO:C1[2XN([#[3;WO]2%?G
MY^WM^RO^Q5^VGHGP_P#V=_VK;OPY;>,/%=[XDU+X'&'Q9IWA/XKQZQHUC8R^
M*KKX:37+27.K"VT^739?$>BOIVLZ/=VZ6%QJ>ES265E/; 'X;R?\&Z/A:/P%
M:_%S]AS_ (*(?%\?%^+3QK/ACX@S>*M$U+P)XMUN+9<JMGXH^%\VF:YX;L=2
MN%(&I)JOC62R\Q6GM-2"OO\ Z4?V7O!7QD^'7[/WPH\%?M!_$U/C%\:/#_@_
M3;+XB?$6/3;32X?$/B+:\MUY$5G:V*WD&EI+'H\.M7-G:ZEX@CT]=<U6W@U+
M4+J)/Y+/VH/^"&_[0G_!.'X9_$O]K']AG]NOQ[H&F?!OPWJ_Q&\0>$?$%Y>>
M /$5YX<\-PR7^IQQ>(O"VICPEXPU&#3$N)8=!UWPGH]EKTX_LZ!3=7%M:W/]
M!W_!'O\ ;$^(7[<?["GPT^-OQ8M;./XDPZOXJ\!^,=5TVSBT[3O%.J>#=4-C
M%XIM=/MHXK2QFUG39K";5K6QBATZ'74U1=.M[2Q%O:0 'Z?T444 %%%% !67
MKFB:5XDT;5O#VN64&I:-KFG7FDZKI]RN^"]T_4+>2UN[:5>"4F@E="00PSE2
M& (U**J$YTYPJ4Y2A4ISC.$X2<9PG"49PG"46I1G"<(RC*+4HRC&2::34SA"
MI"=.I&,Z=2$J=2$XJ4)PG&4)PG&2<90G"<X2C).,HRE&2:DT_P"2W]J#X&ZI
M^S_\7O$O@6\$\VDK<'5/"^IRIM_M7PUJ,DLNE7A8?*TZQI)8Z@4"1KJUCJ,,
M*"&%&;]#O^"7'[.@U'4[_P#:!\3V(>RT:2ZT3P#'<1AEN-:DA:#6==B5U^:/
M2;.=],M)E+1OJ%]?C$5WHRM7WI^V9^RK;_M+>%?#8TF2QTWQKX7UNT^P:I>?
M)#/X<U*[MX?$&GW3I&\DBVL0CUJQBRK27%A-I\4MJNK7%POU%X"\$Z#\./!O
MAOP+X8M?LFA>%])M=)T^,X,LB6Z?OKNZ< >=>W]RTU]?7##=<7EQ/.^6D)K^
MB^*/&5YQX;8#*\/6E#B;-HU,KXAE!.#HX/!QI0Q&+A**C%//XNA%*#O3C_:T
M6H*=-/\ G'A;P8CDWB7F&;8BC&?#.4RIYIP[";4U6QN-E5GA\+.,G*36025>
M3<U:I+^RI)S<*CCUU%%%?SD?T@%%%% !1110 4444 <-\3OASX3^,'PZ\<_"
MKQY97.I>"OB-X4UWP7XKT^RU/4M%N[WP_P")--N-)U:UM]6TBZLM3T^:>RNI
MHTN[&[@N868/'(I%?S3I_P &^W[1_P  ?$NN2?L%_P#!3+XQ? 3X>Z_>75W-
MX'U5?%$4]E]IF1A'/JO@?Q;H&CZ]/!"B1QZE<^$M-OW2.&.65V1IY/ZD:* /
MQ _X)W?\$7/"O['?QGUW]JSXV_'/QC^U7^U-KVGW]A!\0_&%M>6>F^&#K%NU
MAK6IZ;#JVN>)M?UKQ)J6DXT3^W]:ULK8:)+=:9INE6BW$UQ)^W]%% !7&_$7
MPF?'OP^\=^!A??V8?&G@WQ/X3&I>1]J_L\^(M$OM'%]]F\R'[1]D^V>?Y'FQ
M>;Y?E^8F[<.RHH _,/\ X)4_\$Z9/^":7P*\<?!F7XJ)\6V\9?%74_B9_;T?
MA0^$$T[^T?"GA/PR='73VUW7VN!$?#!O?MC7D9<WIA$""$._Z>444 %?FO\
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'A]UHH __V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>ex99-2_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex99-2_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !# $D# 2(  A$! Q$!_\0
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M])OC/PW\3/!_BWP,S/DXPRS/LAXJA>4WA,=A:U3V-?@W/J5":=3*,\RVKGF
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%** /_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>ex99-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex99-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" "* ?H# 2(  A$! Q$!_\0
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MB53B6U3:T:.XK^9MXA%(D4T3K)&;L8D@LD>*;SHUOK5D^P862UN$5)ES\I9
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M98LPXQDBS\\'45$9@"P"NP16+L-N%(VD*59@Y+JQ92J%"JMEP=H9ZL&Y7E2
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M*"02@H4:,H7+C#EBJX"G"YRZ8!4E@]9%9F0'#JJ,Z$C<H?=MW $X)V-^7!-
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M*?\ XAY/^"J1+*/@)X?+(L)E4?%SX7;HFFC\U8W4^*P=X7[^T,JG W'(R?\
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MG1O\->(O$?@_4;37/">M^(?#6JV)+Z3K?AK4-;T'4H(6*R--9W^GRH)42:.
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M;Q\%?^"GO[?O[/$EK:_#3]J/XNZ;I=E*LT&@>(/%$WBS055"N(U\.^-H/$$
MBPHC\T1#9"\MNK(MPP/[O_LF_P#!TS\7O#NI:'X=_;#^$6A?$C0)9Q;ZAX^^
M%"GP?XUM(@J,VI3^%K^^F\(:[]BM([N\O;.*Y\*I<1QLUO-]HCALKH _M)^%
MWPU\&?"'P1X1^&_PYT#2O"W@/P1X7TKPMX4\/:+;"WTS2])T:".UMXK2*-Y(
MXS*BK+=7$LTUYJ<S"XO)'NH9[FZ]%KYW_9G_ &H?@1^UO\+M"^,O[/WQ#T;X
MB>!?$<"2)JFF[X;ZPNSM4Z7K^F3)#=Z-J]J2T,UI>VT)G,;36;W%JHG;Z&#K
M@9(4XY4E<@]P<$C(Z'!(SW- #J*** (9@#Y65#'S> >@)213G@\%25/!Z\<X
MK\M/^"DG[.J>/OAXOQ<\.6$K^)?A_;7/]O162?Z1>^#P)KJ]O&5$_P!(/ALA
M=0(=E<:2-6>$S7:6UG=?J@PR.W!R,]C@X(]P:S+ZSM]0L;FPO[>"ZL[N*2"[
MMI41XKJVE0QSV\L;H8Y$GB9XI(W7:\;NK'!->WPUQ#C.%N(,KSS R;G@L3"6
M(PMM,=0E*FIT):I2BZ:G%\ST?*U\.OS'%G#F%XIR/,\FQD4HXO#36%Q;BF\!
M7C"356,M91;G:3Y4VU=;VO\ Q=>6A 6;$A0;2-S*Y4L3'<QE05:-S&ZIN8,P
M'F!0C1N_<_#GQ_KOPQ\;^'O'?AV[>TU?P_J-OJ$$ZED#K;'?-;3E,O)#?VJS
M::\>U_,^V!<$D8]Y_;(^ DOP$^+^KZ1I]I-%X/\ $3'6_![E6: :4\JQG3X9
MW5,MH!N;71'C).;:TL;H,\MU<)!\G?,%#J=D@E;8K#)BGM9HFCF=3\K&WF\N
M[@3)666!(I?+C=F'^B&78[+.*\A^NQ=''9;Q#@O]L5/WZ66.5)1^KUE**Y)4
M93<)1C&HDVU=ZG^=^/P.9\*\0+"M5<#C\@Q<7@I5/<J9I%5'+ZQ1<9RYHUHP
MYHRG*FVE>RT/[!?@[\3-&^+O@#PQX^T.6)K;Q!I,-Q<VRSI+-INK6Y^RZSI%
MP(VDC6;1]1CFL92DTJO*KR1LT3I))ZG7\_/_  30_:.'@7QK<_!CQ#<FW\*>
M-KCS_"SRRJ\.E>+97L;>*P+SS1%8O$*?\2^-HHYYI=5MM*8Q(NH7TUK^_P!'
M,C9VJX4(K[B -VX9VJ"V[<BX+Y4*-P )97"_P/Q_PG6X,XDQ65U+O"5YK%99
M7=^3$83$NI.DJ<M=:7)*E)/E:<(MJ\TG_?WA[Q=0XQX;PV91G!8S#QEALQH*
M5ZE"OAE2ISE4C;15.;G33G?WK;$DI"HS$9"_-C]/ZUCW#B1Y$C8PEE ?E@K1
MRH2LBLA#QLI(RZY*AB5&[%:LA>5!Y6T-G/[S(&!P0=H;KD=O7OBJ9MKMI)MW
MV;RV55APSB0 D;U<^5]W&0N&8C@\=*^1C&$H3C.26C33E9[QTLXR3>K?3O?1
MI_9RE.2<J6D8J,Z_NW^MX:I"=*5'#NZ:Q-.4E6IM\EG!>]JK?R>?\%U_V$9?
M#FMP_ME?#G1%@T?Q(VFZ/\:;#3("+:'Q.Z/8:#XT,4,;QVXUC[/9Z#JTC2Q0
M1ZE=:5=2XAGU"[L_YJ9$26+Y65BY)A;+J?+.T"Y0% P62*1_+5PL@) FCB)Q
M7^G%\1_AUX6^)'@3Q7\/_'&E6NM^$?&>BZGX<\0Z3<E6@O\ 2-6MWM[B%_,5
M=DX1MUM/&&E@N5AFCRT88?YZW[;/[*?BG]C[]H/QA\(M9BN[K08+B77/ WB"
M89A\1^$-6FNYM*U>)Q'&/M<PM)[35K.%7BTN]LXK<2.DR2/\UFN#5&=3&4H_
MNHQASSBK1C/6S^)N\G;9-<W,C_?W]FG])6?B!P75\"^*<U=/CGPVP67U. LZ
MS"NJM;..#,+C(RHTZ<:BE/,.),@QN)C@)TY\[7#.)5:K-4L.IPYS]DG]I7QE
M^RA\<_!?QD\&/<7$OA_4H[;Q%H9800^*O"TT\$6K:5>#SHXY5_L\37=L)72,
MW=I;*\L<9:5/]"KX._%SP/\ ''X8^"_BC\/-3BUKPEXVT*RU_2+^(Y\NSO(=
MSPR,"4%S92M/:20%_,CGC^=5WQ[O\T -N".J"1&C,@5F*1RY5@;=V +H&;$<
MY"':C,5WG /]#7_!##]NQOAEX^E_9-^)VO)'X#^(NI/J/PRU75)8X+31/B'<
MFV%QH3,\X%C8>,PK1V=G;_:+>RU?2])BC39K-_<6$Y3C9T,1R8I.E1J1C.G*
M3]U\R=G&SGI.RWY=4KZ)I^E^TJ^C#3\3> \1XP\'Y0J?&WAG3QL<YRW*,-"I
MB\7X<4Y/%Y]1Q$8<E;&9ID^88K&9M@:]-XR<L!FN;813B\'3I0_KW$%O+'%&
MZF)3Y$B;W+'S(D'E%0I4[XV4.Q)()4@X#X/S=X<_90^#/AW]HOQI^T_I'AN.
MU^*7C;P?:^#-5U- BVC6:72W.I7MM&J*J:KK*6NE6.H7I3[1+9:7''O'VFY5
MOI*)A=LC+ RNIG9EN3M*,%6)P1&7(?.P#=\KKO=23BK8MY B#;#N4IE-\GE*
M%9B?+.W=D9!!/4D@^I^FG&G4<N=W4G&4;RBTF^:7,FU)O=)-M;ONK?X"8#.<
M_P FIYS@<DS;%Y3A,ZRNOPWGV$PV)KX>CG&25<1@L8LEQT:-2,*V7*IA</4F
MVJB=;"X1Q;52I)U[&RCAG:=74LPN0P3A2TTT4C87L(DCAA!/S,JAF )Q6M5:
M"$Q$Y2-<M(?D9V)W&/:3N P2%.X#@$+MSDXLU$FV[-N2C[L6[7Y5\.WJSSHJ
M-ZM2*G>O5E7FZBM5E.<:<'*I&[496HPCRIV4(4WO)A1112+"BBB@!K X& "0
M1P6*C!X;. <X4DA2""P&2OWAX1^TI\ /!7[3OP(^)WP&^(EF-0\,?$KPAJOA
MB]D\F":ZL+NZM9!I.OV"3M'#%JV@ZH+75["=9(V6XLXQO"MA?>:CD3>%& 0)
M(W()(^XX<$$<@JP5P""&*[&PK$@ _P AO]I[]GKQO^R?\>_B9^SQ\1K&6S\4
M?"OQ1?\ AWSY/-DMM:T6WN1?>#/%FGRSPVTM[I&N:-+IFO:7+/;6S7MF\=I>
MV]I<C4+6T](_9S_;B^.G[+WPK_:6^#_PLUR32_"/[47@R+P;XVM5N9X?[)MV
MN;<W^JZ'-$&>/6+_ $"?Q#X+:\VP21:%KS7".;C3+6WD_K:_X.9_^"?C_$+X
M6Z%^W3\/M"2[\7_".RLO"'QDM=*MECNM3^&5Y>7$NB>*;IP@%T?!'B74KFVN
MKN\GMQ:^'_$T\\\BV>B#;_#+&LA\R,;6*.P100K2/&LC3H@?:RM 8V2;S1$H
MF/DH7E25(P!TDDB[I$G5YF:"1IY[>&**.=YK>*^N#$LIBAADMK>*\SNV6MRD
MHRMN\MPO^@?_ ,&XW_!/AOV;OV<+W]I_Q_H+:?\ %S]I*PL;GPY;ZC:I'?>%
M/@O93"X\*0K'(BRV%[XY1H?$VJ6L7G1-!;Z,\ER97EMXOY0_^"/G[!%W^WQ^
MV+X+\"Z[I]S/\&_ 1@^(GQIO%AG%I=^#=(N+5H_!D\_D,D#?$'4W;P=<;WAG
M@TQO$-[;^;+9645]_IYZ19V.G6]MI^FV4&G:=8:=806%A;0I;6]A:K#]G@L+
M>VAQ!;6]G:VEK!;VT*)'!$BJH*[< &JJA?X0N 5 !)!4$[2<@<X.3P<$D;FZ
MES=#]#_*EI&Z'Z'^5 '^?#_P=#?\I#?!W_9MGP\_]2GX@5^,G[$G[/FE_M6_
MM8_ G]G36O$E_P"#M+^+GCJU\)7?BG2K"WU/4]"2ZL;^X6^L+*ZN+6WFG66V
M2(K+.B^3++C+84_LW_P=#?\ *0WP=_V;9\//_4I^(%?G1_P1WDCA_P""G'[&
M=S-(L-O:?&+3;JXF<,(H88=)U=F>64*8X$)VH)9VBA$CHC2J77(!_2K%_P &
MFWP84ML_;#^)T:.S22 ?##PJTCN6_=/YQ\2*5_=$^=&J['D8,#^[4F;_ (A-
M_@Q_T>-\4_\ PV?A;_YI:_J^3Q%H(,B'6=*#1.8)0VI62F.6+Y2CAIPP9AEE
M&/N@[MIXJ3_A(M _Z#>D?^#.Q_\ DB@#^3T_\&F_P: 8I^V/\5$E\N1(I1\-
M/"V8C+&\+N!_PDA!)ADECP>/GSU K^HKX,?#2W^#?PG^&OPIL]5GUVS^&W@7
MPIX$M=;O+:*UOM8M/"NCV.CVM_>6T+/#;3S):O(\$4LT:&3B5N:[@^(M"P2N
MLZ4Y"NVU=3L"2$5G/6Y"@84_,Q51U9E&2-&&Y@NHHI[:5+BWFCCFAN(662"6
M.3:T;Q2J2DJNIW*T99<=2,KD _FF_P"#IW_E'W\-?^SF_"W_ *KCXJU_   6
M9557=WG=$1$9W9G:)0%5 23SD\= <9. ?[__ /@Z=_Y1]_#7_LYOPM_ZKCXJ
MU_ !\F1O3>OFR@X6V9EW>6I9?M-K=(&4$[2B1R ])54L& /N?0/^"9/_  4%
M\5Z/H_B#PS^Q_P#'S7=$U^RLM3T;5=(^'6OZE8ZCIFH6MC?6FH03V5I.@LYK
M.^6Y2>7RT9+>=$+3-;17'R'X\\!^-?A9XPU_X?\ Q'\,ZYX+\;^%]0GTGQ!X
M5\2:9>:1KFD:A;,!-;WEA>P0S1,J/#,C$&.:"YMY86D1R5_UG?V1X_/_ &4/
MV9"P4LWP$^#R .8FQY'@+1A%)&C6Q@%PBE[C>(4#2Q1QL2A+K_*Y_P '.O[
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M'Q15PKG:.8?4:U7)J5!0C3JY=-XNK2^M0A-7(S*;CDH8MDP&""V1)%L&,[@
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M0I()PRA]X/'0I^F32R9VG'8$_>=,X4D LF649QD@-@=%)P*_F3\8_P#!SO\
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MBQ\-G\>^'[(+XR^&^F7EU'+:@O=:EX><M<ZI8-"MJ3<)I+P0ZE9;IE:.W?6
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M-\/>+K^VLM&^(/PG\1ZFNH76BZ$D*S:Q;6VC:NNCW.AVVL2:IHUOK,&E:=<
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MJ)F1T5K-0SF,*IEV;%=9"9/N+Y.9MY." 8_+\Q68J%=%;=D $ _S=_BYXO\
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M:^:8!(D,:+F)KB<(.557XQD@ &G1110 R0@+DD* \?+$*/\ 6+W.!D] .Y(
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G 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110!__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>ex99-1_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex99-1_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !- %<# 2(  A$! Q$!_\0
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GXM_H>_\ 3\ZZ6BM(U)1BXKJ9RIQE)2?0****S- HHHH **** /_9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>vs-20230331_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedBalanceSheet" roleURI="http://www.versussystems.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedComprehensiveIncome" roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedComprehensiveIncome_Parentheticals" roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareholdersEquityType2or3" roleURI="http://www.versussystems.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedCashFlow" roleURI="http://www.versussystems.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NatureofOperations" roleURI="http://www.versussystems.com/role/NatureofOperations"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_BasisofPresentation" roleURI="http://www.versussystems.com/role/BasisofPresentation"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SignificantAccountingPolicies" roleURI="http://www.versussystems.com/role/SignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ChangeinFunctionalandPresentationCurrency" roleURI="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_Receivables" roleURI="http://www.versussystems.com/role/Receivables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RestrictedDeposit" roleURI="http://www.versussystems.com/role/RestrictedDeposit"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_PropertyandEquipment" roleURI="http://www.versussystems.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NonControllingInterestinVersusLLC" roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLC"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AcquisitionofXciteInteractiveInc" roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_IntangibleAssets" roleURI="http://www.versussystems.com/role/IntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AccountsPayableandAccruedLiabilities" roleURI="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NotesPayableRelatedParty" roleURI="http://www.versussystems.com/role/NotesPayableRelatedParty"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareCapitalandReserves" roleURI="http://www.versussystems.com/role/ShareCapitalandReserves"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RelatedPartyTransactions" roleURI="http://www.versussystems.com/role/RelatedPartyTransactions"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_FinancialInstrumentsandRiskManagement" roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ManagementofCapital" roleURI="http://www.versussystems.com/role/ManagementofCapital"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_GeographicalSegmentedInformation" roleURI="http://www.versussystems.com/role/GeographicalSegmentedInformation"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SupplementalCashFlowInformation" roleURI="http://www.versussystems.com/role/SupplementalCashFlowInformation"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_LeaseObligationsandCommitments" roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitments"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SubsequentEvents" roleURI="http://www.versussystems.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AccountingPoliciesByPolicy" roleURI="http://www.versussystems.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_BasisofPresentationTables" roleURI="http://www.versussystems.com/role/BasisofPresentationTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SignificantAccountingPoliciesTables" roleURI="http://www.versussystems.com/role/SignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_PropertyandEquipmentTables" roleURI="http://www.versussystems.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NonControllingInterestinVersusLLCTables" roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AcquisitionofXciteInteractiveIncTables" roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_IntangibleAssetsTables" roleURI="http://www.versussystems.com/role/IntangibleAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AccountsPayableandAccruedLiabilitiesTables" roleURI="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NotesPayableRelatedPartyTables" roleURI="http://www.versussystems.com/role/NotesPayableRelatedPartyTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareCapitalandReservesTables" roleURI="http://www.versussystems.com/role/ShareCapitalandReservesTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RelatedPartyTransactionsTables" roleURI="http://www.versussystems.com/role/RelatedPartyTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_FinancialInstrumentsandRiskManagementTables" roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_GeographicalSegmentedInformationTables" roleURI="http://www.versussystems.com/role/GeographicalSegmentedInformationTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SupplementalCashFlowInformationTables" roleURI="http://www.versussystems.com/role/SupplementalCashFlowInformationTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_LeaseObligationsandCommitmentsTables" roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofsubsidiaryTable" roleURI="http://www.versussystems.com/role/ScheduleofsubsidiaryTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" roleURI="http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofclassificationoffinancialinstrumentsTable" roleURI="http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofpropertyandequipmentTable" roleURI="http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable" roleURI="http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofconsiderationTable" roleURI="http://www.versussystems.com/role/ScheduleofconsiderationTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofintangibleassetsTable" roleURI="http://www.versussystems.com/role/ScheduleofintangibleassetsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleaccountspayableandaccruedliabilitiesTable" roleURI="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleoffinanceexpenseTable" roleURI="http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofoutstandingstockoptionsTable" roleURI="http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleoffairvalueofstockoptionsTable" roleURI="http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofincentivestockoptionsoutstandingTable" roleURI="http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofoutstandingsharepurchasewarrantsTable" roleURI="http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" roleURI="http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofsharepurchasewarrantsoutstandingTable" roleURI="http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofkeymanagementpersonnelTable" roleURI="http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofforeigncurrencyriskTable" roleURI="http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofidentifiableassetsbygeographicsegmentsTable" roleURI="http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofsupplementalcashflowinformationTable" roleURI="http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofleaseliabilitiesTable" roleURI="http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofrentalagreementforofficespaceTable" roleURI="http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SignificantAccountingPoliciesDetails" roleURI="http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ChangeinFunctionalandPresentationCurrencyDetails" roleURI="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ReceivablesDetails" roleURI="http://www.versussystems.com/role/ReceivablesDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RestrictedDepositDetails" roleURI="http://www.versussystems.com/role/RestrictedDepositDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NonControllingInterestinVersusLLCDetails" roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AcquisitionofXciteInteractiveIncDetails" roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NotesPayableRelatedPartyDetails" roleURI="http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareCapitalandReservesDetails" roleURI="http://www.versussystems.com/role/ShareCapitalandReservesDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RelatedPartyTransactionsDetails" roleURI="http://www.versussystems.com/role/RelatedPartyTransactionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_FinancialInstrumentsandRiskManagementDetails" roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_LeaseObligationsandCommitmentsDetails" roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SubsequentEventsDetails" roleURI="http://www.versussystems.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#DocumentAndEntityInformation" roleURI="http://www.versussystems.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentPrepayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentPrepayments" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssets" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_LongtermDeposits" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Assets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RentDeferredIncomeClassifiedAsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_OtherCurrentPayables" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyNote12" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyNote12"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="NotesPayableRelatedPartyNote12" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_IssuedCapital" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_AdditionalPaidinCapital" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReserves" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_OtherReserves" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_RetainedEarnings" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Equity" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAndLiabilities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome">
    <loc xlink:type="locator" xlink:label="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="us-gaap_RevenuesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Revenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RevenuesAbstract" xlink:to="ifrs-full_Revenue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExpensesAbstract" xlink:href="vs-20230331.xsd#vs_ExpensesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ExpensesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmortizationOfEquipment" xlink:href="vs-20230331.xsd#vs_AmortizationOfEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="AmortizationOfEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmortizationOfIntangibleAsset" xlink:href="vs-20230331.xsd#vs_AmortizationOfIntangibleAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="AmortizationOfIntangibleAsset" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingFeesNote11" xlink:href="vs-20230331.xsd#vs_ConsultingFeesNote11"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ConsultingFeesNote11" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForeignExchangesLoss" xlink:href="vs-20230331.xsd#vs_ForeignExchangesLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ForeignExchangesLoss" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ifrs-full_GeneralAndAdministrativeExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ifrs-full_InterestExpense" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ifrs-full_ProfessionalFeesExpense" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WagesAndSalaries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ifrs-full_WagesAndSalaries" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SalesAndMarketingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SalesAndMarketingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ifrs-full_SalesAndMarketingExpense" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SoftwareDeliveryCosts" xlink:href="vs-20230331.xsd#vs_SoftwareDeliveryCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="SoftwareDeliveryCosts" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ExpensesAbstract" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalOperatingExpense" xlink:href="vs-20230331.xsd#vs_TotalOperatingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="TotalOperatingExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="FinanceExpense1" xlink:href="vs-20230331.xsd#vs_FinanceExpense1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="FinanceExpense1" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ChangeInFairValueOfWarrantLiability" xlink:href="vs-20230331.xsd#vs_ChangeInFairValueOfWarrantLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ChangeInFairValueOfWarrantLiability" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_ProfitLoss" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveLossAbstract" xlink:href="vs-20230331.xsd#vs_OtherComprehensiveLossAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="OtherComprehensiveLossAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherComprehensiveLossAbstract" xlink:to="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="TotalComprehensiveLossAttributableToAbstract" xlink:href="vs-20230331.xsd#vs_TotalComprehensiveLossAttributableToAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="TotalComprehensiveLossAttributableToAbstract" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TotalComprehensiveLossAttributableToAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NoncontrollingInterestinDollars" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TotalComprehensiveLossAttributableToAbstract" xlink:to="NoncontrollingInterestinDollars" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TotalComprehensiveLossAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TotalComprehensiveLossAttributableToAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_WeightedAverageShares" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals">
    <loc xlink:type="locator" xlink:label="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_DilutedEarningsLossPerShare" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustedWeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustedWeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_AdjustedWeightedAverageShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract" xlink:to="ifrs-full_StatementOfChangesInEquityTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NumberOfCommonShareMember" xlink:href="vs-20230331.xsd#vs_NumberOfCommonShareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="NumberOfCommonShareMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NumberOfClassASharesMember" xlink:href="vs-20230331.xsd#vs_NumberOfClassASharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="NumberOfClassASharesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_IssuedCapitalMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommitmentToIssueSharesMember" xlink:href="vs-20230331.xsd#vs_CommitmentToIssueSharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="CommitmentToIssueSharesMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ClassASharesMember" xlink:href="vs-20230331.xsd#vs_ClassASharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ClassASharesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReservesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReservesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_OtherReservesMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CurrencyTranslationAdjustmentMember" xlink:href="vs-20230331.xsd#vs_CurrencyTranslationAdjustmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="CurrencyTranslationAdjustmentMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeficitMember" xlink:href="vs-20230331.xsd#vs_DeficitMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="DeficitMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_NoncontrollingInterestsMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="10.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInPublicOfferinginDollars" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPublicOfferinginDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="SharesIssuedInPublicOfferinginDollars" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInPublicOfferinginShares" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPublicOfferinginShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="SharesIssuedInPublicOfferinginShares" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInPrivatePlacement" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPrivatePlacement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SharesIssuedInPublicOfferinginShares" xlink:to="SharesIssuedInPrivatePlacement" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInPrivatePlacements" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPrivatePlacements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SharesIssuedInPublicOfferinginShares" xlink:to="SharesIssuedInPrivatePlacements" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedWithAcquisition" xlink:href="vs-20230331.xsd#vs_SharesIssuedWithAcquisition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SharesIssuedInPublicOfferinginShares" xlink:to="SharesIssuedWithAcquisition" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedWithAcquisitionShares" xlink:href="vs-20230331.xsd#vs_SharesIssuedWithAcquisitionShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SharesIssuedInPublicOfferinginShares" xlink:to="SharesIssuedWithAcquisitionShares" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SharesIssuedInPublicOfferinginShares" xlink:to="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExerciseOfWarrantsinShares" xlink:href="vs-20230331.xsd#vs_ExerciseOfWarrantsinShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ExerciseOfWarrantsinShares" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuanceCosts" xlink:href="vs-20230331.xsd#vs_ShareIssuanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ShareIssuanceCosts" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="HoldcoSharesExchangedForCommonShares" xlink:href="vs-20230331.xsd#vs_HoldcoSharesExchangedForCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="HoldcoSharesExchangedForCommonShares" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTax" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity_0" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_NumberOfSharesOutstanding_0" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_ProfitLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AmortisationExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinanceExpense" xlink:href="vs-20230331.xsd#vs_FinanceExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="FinanceExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccruedInterestExpenses" xlink:href="vs-20230331.xsd#vs_AccruedInterestExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="AccruedInterestExpenses" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="EffectOfForeignExchanges" xlink:href="vs-20230331.xsd#vs_EffectOfForeignExchanges"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="EffectOfForeignExchanges" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForgivenessOnGovernmentLoan" xlink:href="vs-20230331.xsd#vs_ForgivenessOnGovernmentLoan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ForgivenessOnGovernmentLoan" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ChangesInNonCashWorkingCapitalItemsAbstract" xlink:href="vs-20230331.xsd#vs_ChangesInNonCashWorkingCapitalItemsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ChangesInNonCashWorkingCapitalItemsAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaidsAndDepositsAmount" xlink:href="vs-20230331.xsd#vs_PrepaidsAndDepositsAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="PrepaidsAndDepositsAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromExerciseOfOptions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromExerciseOfOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromExerciseOfOptions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsForShareIssueCosts" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfEquipment" xlink:href="vs-20230331.xsd#vs_PurchaseOfEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="PurchaseOfEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDevelopmentProjectExpenditure" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForDevelopmentProjectExpenditure"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_PaymentsForDevelopmentProjectExpenditure" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents_0" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NatureofOperations">
    <loc xlink:type="locator" xlink:label="DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfNatureOfOperationAndGoingConcernExplanatory" xlink:href="vs-20230331.xsd#vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" xlink:to="DisclosureOfNatureOfOperationAndGoingConcernExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/BasisofPresentation">
    <loc xlink:type="locator" xlink:label="DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBasisOfConsolidationTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency">
    <loc xlink:type="locator" xlink:label="ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyAbstract"/>
    <loc xlink:type="locator" xlink:label="ChangeInFunctionalAndPresentationCurrencyTextBlock" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:to="ChangeInFunctionalAndPresentationCurrencyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/Receivables">
    <loc xlink:type="locator" xlink:label="DisclosureOfAccountsReceivableAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfAccountsReceivableTextBlock" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfAccountsReceivableAbstract" xlink:to="DisclosureOfAccountsReceivableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RestrictedDeposit">
    <loc xlink:type="locator" xlink:label="DisclosureOfRestrictedDepositAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDepositAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfRestrictedDeposit" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDeposit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRestrictedDepositAbstract" xlink:to="DisclosureOfRestrictedDeposit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="PropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyAndEquipmentTextBlock" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="PropertyAndEquipmentTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NonControllingInterestinVersusLLC">
    <loc xlink:type="locator" xlink:label="DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBusinessCombinationsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc">
    <loc xlink:type="locator" xlink:label="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/IntangibleAssets">
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities">
    <loc xlink:type="locator" xlink:label="AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="AccountsPayableAndAccruedLiabilitiestextBlock" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:to="AccountsPayableAndAccruedLiabilitiestextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NotesPayableRelatedParty">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareCapitalandReserves">
    <loc xlink:type="locator" xlink:label="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RelatedPartyTransactions">
    <loc xlink:type="locator" xlink:label="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement">
    <loc xlink:type="locator" xlink:label="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ManagementofCapital">
    <loc xlink:type="locator" xlink:label="DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfManagingLiquidityRisk" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfManagingLiquidityRisk"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" xlink:to="ifrs-full_DescriptionOfManagingLiquidityRisk" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/GeographicalSegmentedInformation">
    <loc xlink:type="locator" xlink:label="DisclosureOfGeographicalAreasTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfGeographicalAreasTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfGeographicalAreasTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SupplementalCashFlowInformation">
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="SupplementalCashFlowInformationTextBlock" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="SupplementalCashFlowInformationTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/LeaseObligationsandCommitments">
    <loc xlink:type="locator" xlink:label="LeaseObligationsAndCommitmentsAbstract" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="LeaseObligationsAndCommitmentsTextBlock" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsAndCommitmentsAbstract" xlink:to="LeaseObligationsAndCommitmentsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CurrentIncomeTaxExplanatory" xlink:href="vs-20230331.xsd#vs_CurrentIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="CurrentIncomeTaxExplanatory" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForNoncontrollingInterest" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForNoncontrollingInterest" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" xlink:href="vs-20230331.xsd#vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForDeferredRevenue" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForDeferredRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForDeferredRevenue" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyComprehensiveIncomeLoss" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyComprehensiveIncomeLoss" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/BasisofPresentationTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBasisOfConsolidationTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPresentationTablesTable" xlink:href="vs-20230331.xsd#vs_BasisofPresentationTablesTable"/>
    <loc xlink:type="locator" xlink:label="BasisofPresentationTablesLineItems" xlink:href="vs-20230331.xsd#vs_BasisofPresentationTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:to="BasisofPresentationTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationTablesTable" xlink:to="BasisofPresentationTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfSubsidiaryTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfSubsidiaryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationTablesLineItems" xlink:to="ScheduleOfSubsidiaryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="SignificantAccountingPoliciesTablesTable" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesTablesTable"/>
    <loc xlink:type="locator" xlink:label="SignificantAccountingPoliciesTablesLineItems" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="SignificantAccountingPoliciesTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantAccountingPoliciesTablesTable" xlink:to="SignificantAccountingPoliciesTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" xlink:href="vs-20230331.xsd#vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantAccountingPoliciesTablesLineItems" xlink:to="ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfFinancialAssetsAndLiabilities" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialAssetsAndLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantAccountingPoliciesTablesLineItems" xlink:to="ScheduleOfFinancialAssetsAndLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="PropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:to="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="AcquisitionofXciteInteractiveIncTablesTable" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncTablesTable"/>
    <loc xlink:type="locator" xlink:label="AcquisitionofXciteInteractiveIncTablesLineItems" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="AcquisitionofXciteInteractiveIncTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncTablesTable" xlink:to="AcquisitionofXciteInteractiveIncTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfConsiderationTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfConsiderationTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncTablesLineItems" xlink:to="ScheduleOfConsiderationTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/IntangibleAssetsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsTablesTable" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsTablesTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsTablesLineItems" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:to="IntangibleAssetsTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsTablesTable" xlink:to="IntangibleAssetsTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfIntangibleAssetsTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfIntangibleAssetsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsTablesLineItems" xlink:to="ScheduleOfIntangibleAssetsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables">
    <loc xlink:type="locator" xlink:label="AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="AccountsPayableandAccruedLiabilitiesTablesTable" xlink:href="vs-20230331.xsd#vs_AccountsPayableandAccruedLiabilitiesTablesTable"/>
    <loc xlink:type="locator" xlink:label="AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:href="vs-20230331.xsd#vs_AccountsPayableandAccruedLiabilitiesTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:to="AccountsPayableandAccruedLiabilitiesTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsPayableandAccruedLiabilitiesTablesTable" xlink:to="AccountsPayableandAccruedLiabilitiesTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:to="ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NotesPayableRelatedPartyTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyTablesTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyTablesTable"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyTablesLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="NotesPayableRelatedPartyTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyTablesTable" xlink:to="NotesPayableRelatedPartyTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfNotesToTheirPresentValueTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfNotesToTheirPresentValueTabletextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyTablesLineItems" xlink:to="ScheduleOfNotesToTheirPresentValueTabletextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareCapitalandReservesTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesTablesTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesTablesTable"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesTablesLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:to="ShareCapitalandReservesTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesTable" xlink:to="ShareCapitalandReservesTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesLineItems" xlink:to="ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesTablesLineItems" xlink:to="ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RelatedPartyTransactionsTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsTablesTable" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsTablesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsTablesLineItems" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="RelatedPartyTransactionsTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsTablesTable" xlink:to="RelatedPartyTransactionsTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsTablesLineItems" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExposureExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/GeographicalSegmentedInformationTables">
    <loc xlink:type="locator" xlink:label="DisclosureOfGeographicalAreasTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfGeographicalAreasTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfGeographicalAreasTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SupplementalCashFlowInformationTables">
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashFlowStatementExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables">
    <loc xlink:type="locator" xlink:label="LeaseObligationsAndCommitmentsAbstract" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="LeaseObligationsandCommitmentsTablesTable" xlink:href="vs-20230331.xsd#vs_LeaseObligationsandCommitmentsTablesTable"/>
    <loc xlink:type="locator" xlink:label="LeaseObligationsandCommitmentsTablesLineItems" xlink:href="vs-20230331.xsd#vs_LeaseObligationsandCommitmentsTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsAndCommitmentsAbstract" xlink:to="LeaseObligationsandCommitmentsTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsandCommitmentsTablesTable" xlink:to="LeaseObligationsandCommitmentsTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfLeaseLiabilityTableTextBlock" xlink:href="vs-20230331.xsd#vs_DisclosureOfLeaseLiabilityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsandCommitmentsTablesLineItems" xlink:to="DisclosureOfLeaseLiabilityTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsandCommitmentsTablesLineItems" xlink:to="ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofsubsidiaryTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfSubsidiaryAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfSubsidiaryAbstract"/>
    <loc xlink:type="locator" xlink:label="BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:href="vs-20230331.xsd#vs_BasisofPresentationDetailsScheduleofsubsidiaryTable"/>
    <loc xlink:type="locator" xlink:label="BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:href="vs-20230331.xsd#vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSubsidiaryAbstract" xlink:to="BasisofPresentationDetailsScheduleofsubsidiaryTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="VersusSystemsHoldcoIncMember" xlink:href="vs-20230331.xsd#vs_VersusSystemsHoldcoIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="VersusSystemsHoldcoIncMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VersusSystemsUKLtdMember" xlink:href="vs-20230331.xsd#vs_VersusSystemsUKLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="VersusSystemsUKLtdMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="VersusLLCMember" xlink:href="vs-20230331.xsd#vs_VersusLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="VersusLLCMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="XciteInteractiveIncMember" xlink:href="vs-20230331.xsd#vs_XciteInteractiveIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="XciteInteractiveIncMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:to="BasisofPresentationDetailsScheduleofsubsidiaryLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfIncorporationOrResidenceOfAssociate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInAssociate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrincipalActivity" xlink:href="vs-20230331.xsd#vs_PrincipalActivity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="PrincipalActivity" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"/>
    <loc xlink:type="locator" xlink:label="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract" xlink:to="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComputerEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComputerEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ComputerEquipmentMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RightofuseAssetsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssetsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_RightofuseAssetsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:to="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:to="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialAssetsLiabilitiesCash" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesCash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="FinancialAssetsLiabilitiesCash" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinancialAssetsLiabilitiesReceivables" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="FinancialAssetsLiabilitiesReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinancialAssetsLiabilitiesRestrictedDeposit" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesRestrictedDeposit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="FinancialAssetsLiabilitiesRestrictedDeposit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinancialAssetsDeposits" xlink:href="vs-20230331.xsd#vs_FinancialAssetsDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="FinancialAssetsDeposits" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+S2yiJRm6qyWgXOBX35hQTA==] CSR-->
    <loc xlink:type="locator" xlink:label="FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FinancialAssetsLiabilitiesNotesPayable" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="FinancialAssetsLiabilitiesNotesPayable" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfPropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:href="vs-20230331.xsd#vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable"/>
    <loc xlink:type="locator" xlink:label="PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:href="vs-20230331.xsd#vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentAbstract" xlink:to="PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComputerEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComputerEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ComputerEquipmentMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RightofuseAssetsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssetsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_RightofuseAssetsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MeasurementAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MeasurementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:to="ifrs-full_MeasurementAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AtCostMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AtCostMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_AtCostMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedAmortizationtMember" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationtMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MeasurementAxis" xlink:to="AccumulatedAmortizationtMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_CarryingAmountMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:to="PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="CostAbstract" xlink:href="vs-20230331.xsd#vs_CostAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:to="CostAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantAndEquipmentCost" xlink:href="vs-20230331.xsd#vs_PropertyPlantAndEquipmentCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract" xlink:to="PropertyPlantAndEquipmentCost" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantAndEquipmentCost_0" xlink:href="vs-20230331.xsd#vs_PropertyPlantAndEquipmentCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract" xlink:to="PropertyPlantAndEquipmentCost_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisposalsPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract" xlink:to="ifrs-full_DisposalsPropertyPlantAndEquipment" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract"/>
    <loc xlink:type="locator" xlink:label="NoncontrollingInterestPercentage" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="NoncontrollingInterestPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="ifrs-full_AssetsAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AssetsRecognisedAsOfAcquisitionDate" xlink:href="vs-20230331.xsd#vs_AssetsRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AssetsAbstract" xlink:to="AssetsRecognisedAsOfAcquisitionDate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="ifrs-full_LiabilitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="vs-20230331.xsd#vs_LiabilitiesRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="LiabilitiesRecognisedAsOfAcquisitionDate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetLiabilities" xlink:href="vs-20230331.xsd#vs_NetLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="NetLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="NetLoss" xlink:href="vs-20230331.xsd#vs_NetLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="NetLoss" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetLossAttributedToNoncontrollingInterest" xlink:href="vs-20230331.xsd#vs_NetLossAttributedToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="NetLossAttributedToNoncontrollingInterest" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofconsiderationTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfConsiderationAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfConsiderationAbstract"/>
    <loc xlink:type="locator" xlink:label="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable"/>
    <loc xlink:type="locator" xlink:label="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfConsiderationAbstract" xlink:to="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:to="ifrs-full_SegmentsAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:to="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="CommonShares" xlink:href="vs-20230331.xsd#vs_CommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="CommonShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="ifrs-full_OtherCashAndCashEquivalents" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WorkingCapitalAdjustment" xlink:href="vs-20230331.xsd#vs_WorkingCapitalAdjustment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="WorkingCapitalAdjustment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PPPShare" xlink:href="vs-20230331.xsd#vs_PPPShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="PPPShare" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConsiderationPaidReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConsiderationPaidReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="ifrs-full_ConsiderationPaidReceived" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:href="vs-20230331.xsd#vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CashAmount" xlink:href="vs-20230331.xsd#vs_CashAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="CashAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsReceivable" xlink:href="vs-20230331.xsd#vs_AccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="AccountsReceivable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIntangibleAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIntangibleAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_OtherIntangibleAssets" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsPayableAndAccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="AccountsPayableAndAccruedLiabilitiesAmount" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GoodwillRecognisedAsOfAcquisitionDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofintangibleassetsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIntangibleAssetsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIntangibleAssetsAbstract" xlink:to="IntangibleAssetsDetailsScheduleofintangibleassetsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MeasurementAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MeasurementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:to="ifrs-full_MeasurementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AtCostMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AtCostMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_AtCostMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedAmortizationtMember" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationtMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MeasurementAxis" xlink:to="AccumulatedAmortizationtMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_CarryingAmountMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SoftwareMember" xlink:href="vs-20230331.xsd#vs_SoftwareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="SoftwareMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CustomerRelationshipMember" xlink:href="vs-20230331.xsd#vs_CustomerRelationshipMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="CustomerRelationshipMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TradenameMember" xlink:href="vs-20230331.xsd#vs_TradenameMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="TradenameMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DevelopedTechnologyMember" xlink:href="vs-20230331.xsd#vs_DevelopedTechnologyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="DevelopedTechnologyMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:to="IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="CostAbstract0" xlink:href="vs-20230331.xsd#vs_CostAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:to="CostAbstract0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsOtherThanGoodwillAmount" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsOtherThanGoodwillAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract0" xlink:to="IntangibleAssetsOtherThanGoodwillAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="Additions1" xlink:href="vs-20230331.xsd#vs_Additions1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract0" xlink:to="Additions1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Impairments" xlink:href="vs-20230331.xsd#vs_Impairments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract0" xlink:to="Impairments" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsOtherThanGoodwillAmount_0" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsOtherThanGoodwillAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CostAbstract0" xlink:to="IntangibleAssetsOtherThanGoodwillAmount_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="AccumulatedAmortizationAbstract0" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:to="AccumulatedAmortizationAbstract0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccumulatedAmortizationAbstract0" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccruedLiabilitiesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="AccruedLiabilitiesAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleoffinanceexpenseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFinanceExpenseAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinanceExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFinanceExpenseAbstract" xlink:to="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:to="ifrs-full_SegmentsAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:to="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="Notespayable" xlink:href="vs-20230331.xsd#vs_Notespayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="Notespayable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ForeignCurrencyAdjustment1" xlink:href="vs-20230331.xsd#vs_ForeignCurrencyAdjustment1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="ForeignCurrencyAdjustment1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:href="vs-20230331.xsd#vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="RepaymentsOfBorrowingClassifiedAsFinancingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="ifrs-full_FinanceIncomeCost" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Notespayable_0" xlink:href="vs-20230331.xsd#vs_Notespayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="Notespayable_0" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="Currentleaseliability" xlink:href="vs-20230331.xsd#vs_Currentleaseliability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="Currentleaseliability" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Noncurrentleaseliability" xlink:href="vs-20230331.xsd#vs_Noncurrentleaseliability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="Noncurrentleaseliability" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossForeignExchangeAdjustment" xlink:href="vs-20230331.xsd#vs_GrossForeignExchangeAdjustment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="GrossForeignExchangeAdjustment" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfCurrentBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOutstandingStockOptionsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfOutstandingStockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="NumberOfShareOutstandingBalance" xlink:href="vs-20230331.xsd#vs_NumberOfShareOutstandingBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="NumberOfShareOutstandingBalance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:href="vs-20230331.xsd#vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="NumberOfShareOutstandingBalance_0" xlink:href="vs-20230331.xsd#vs_NumberOfShareOutstandingBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="NumberOfShareOutstandingBalance_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_0" xlink:href="vs-20230331.xsd#vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="NumberOfOutstandingGranted" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="NumberOfOutstandingGranted" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NumberOfOutstandingExercised" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="NumberOfOutstandingExercised" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NumberOfOutstandingForfeited" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingForfeited"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="NumberOfOutstandingForfeited" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingStockOptionsAbstract" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFairValueOfStockOptionsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFairValueOfStockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsAbstract" xlink:to="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:to="ifrs-full_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:to="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfOptionLifeShareOptionsGranted1" xlink:href="vs-20230331.xsd#vs_DescriptionOfOptionLifeShareOptionsGranted1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="DescriptionOfOptionLifeShareOptionsGranted1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpectedDividendShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpectedDividendShareOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="ifrs-full_ExpectedDividendShareOptionsGranted" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncentiveStockOptionsOutstandingAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncentiveStockOptionsOutstandingAbstract" xlink:to="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="AwardsDateAxis" xlink:href="vs-20230331.xsd#vs_AwardsDateAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:to="AwardsDateAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AwardsDateDomain" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="AwardsDateDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="June62023Member" xlink:href="vs-20230331.xsd#vs_June62023Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="June62023Member" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="September42023Member" xlink:href="vs-20230331.xsd#vs_September42023Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="September42023Member" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="April22024Member" xlink:href="vs-20230331.xsd#vs_April22024Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="April22024Member" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="June272024Member" xlink:href="vs-20230331.xsd#vs_June272024Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="June272024Member" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="September272024Member" xlink:href="vs-20230331.xsd#vs_September272024Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="September272024Member" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="October222024Member" xlink:href="vs-20230331.xsd#vs_October222024Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="October222024Member" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="July242025Member" xlink:href="vs-20230331.xsd#vs_July242025Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="July242025Member" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="July312025Member" xlink:href="vs-20230331.xsd#vs_July312025Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="July312025Member" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="August102025Member" xlink:href="vs-20230331.xsd#vs_August102025Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="August102025Member" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="June12026Member" xlink:href="vs-20230331.xsd#vs_June12026Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="June12026Member" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="June292026Member" xlink:href="vs-20230331.xsd#vs_June292026Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="June292026Member" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="August192026Member" xlink:href="vs-20230331.xsd#vs_August192026Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="August192026Member" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="March182027Member" xlink:href="vs-20230331.xsd#vs_March182027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="March182027Member" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="May102027Member" xlink:href="vs-20230331.xsd#vs_May102027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="May102027Member" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="August172027Member" xlink:href="vs-20230331.xsd#vs_August172027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="August172027Member" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="September202027Member" xlink:href="vs-20230331.xsd#vs_September202027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="September202027Member" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="February132028Member" xlink:href="vs-20230331.xsd#vs_February132028Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="February132028Member" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:to="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="OptionOutstanding" xlink:href="vs-20230331.xsd#vs_OptionOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="OptionOutstanding" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExercisePrice1" xlink:href="vs-20230331.xsd#vs_ExercisePrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="ExercisePrice1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageRemainingLifeyears" xlink:href="vs-20230331.xsd#vs_WeightedAverageRemainingLifeyears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="WeightedAverageRemainingLifeyears" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsNumberOutstandingBalance" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsNumberOutstandingBalance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsWeightedAverageExercisePriceBalance" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsNumberOutstandingExercised" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsNumberOutstandingExercised" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsWeightedAverageExercisePriceExercised" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsWeightedAverageExercisePriceExercised" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsNumberOutstandingExpired" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingExpired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsNumberOutstandingExpired" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsWeightedAverageExercisePriceExpired" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsWeightedAverageExercisePriceExpired" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsNumberOutstandingIssued" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsNumberOutstandingIssued" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsWeightedAverageExercisePriceIssued" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsWeightedAverageExercisePriceIssued" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsNumberOutstandingBalance_0" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsNumberOutstandingBalance_0" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsWeightedAverageExercisePriceBalance_0" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="PurchaseofWarrantsWeightedAverageExercisePriceBalance_0" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract" xlink:to="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:to="ifrs-full_RangeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:to="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsRiskfreeInterestRate" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsRiskfreeInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="PurchaseofWarrantsRiskfreeInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsExpectedLifeOfOptions" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsExpectedLifeOfOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="PurchaseofWarrantsExpectedLifeOfOptions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsExpectedDividendYieldinDollars" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsExpectedDividendYieldinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="PurchaseofWarrantsExpectedDividendYieldinDollars" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsVolatility" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsVolatility"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="PurchaseofWarrantsVolatility" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfSharePurchaseWarrantsOutstandingAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSharePurchaseWarrantsOutstandingAbstract" xlink:to="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="AwardsDateAxis" xlink:href="vs-20230331.xsd#vs_AwardsDateAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:to="AwardsDateAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AwardsDateDomain" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="AwardsDateDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="January202026Member" xlink:href="vs-20230331.xsd#vs_January202026Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="January202026Member" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="February282027Member" xlink:href="vs-20230331.xsd#vs_February282027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="February282027Member" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="December62027Member" xlink:href="vs-20230331.xsd#vs_December62027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="December62027Member" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="December92027Member" xlink:href="vs-20230331.xsd#vs_December92027Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="December92027Member" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="January182028Member" xlink:href="vs-20230331.xsd#vs_January182028Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="January182028Member" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="February22028Member" xlink:href="vs-20230331.xsd#vs_February22028Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardsDateAxis" xlink:to="February22028Member" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:to="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="WarrantsOutstanding" xlink:href="vs-20230331.xsd#vs_WarrantsOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="WarrantsOutstanding" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExercisePricePerShareAmount" xlink:href="vs-20230331.xsd#vs_ExercisePricePerShareAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="ExercisePricePerShareAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageRemainingLifes" xlink:href="vs-20230331.xsd#vs_WeightedAverageRemainingLifes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="WeightedAverageRemainingLifes" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfKeyManagementPersonnelAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfKeyManagementPersonnelAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfKeyManagementPersonnelAbstract" xlink:to="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="TitleOfIndividualsAxis" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:to="TitleOfIndividualsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TitleOfIndividualsDomain" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="TitleOfIndividualsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ChiefExecutiveOfficersMember" xlink:href="vs-20230331.xsd#vs_ChiefExecutiveOfficersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="ChiefExecutiveOfficersMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ChiefFinancialOfficersMember" xlink:href="vs-20230331.xsd#vs_ChiefFinancialOfficersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="ChiefFinancialOfficersMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdvisoryBoardMembersMember" xlink:href="vs-20230331.xsd#vs_AdvisoryBoardMembersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="AdvisoryBoardMembersMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ChiefTechnologyOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefTechnologyOfficerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="ChiefTechnologyOfficerMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DirectorsMember" xlink:href="vs-20230331.xsd#vs_DirectorsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="DirectorsMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ChiefPeopleOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefPeopleOfficerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="ChiefPeopleOfficerMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ChiefInnovationOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefInnovationOfficerMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="ChiefInnovationOfficerMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherDirectorsAndOfficersMember" xlink:href="vs-20230331.xsd#vs_OtherDirectorsAndOfficersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TitleOfIndividualsAxis" xlink:to="OtherDirectorsAndOfficersMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:to="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfForeignCurrencyRiskAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfForeignCurrencyRiskAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable"/>
    <loc xlink:type="locator" xlink:label="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfForeignCurrencyRiskAbstract" xlink:to="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:to="ifrs-full_SegmentsAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:to="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Cash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="ifrs-full_Cash" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountsPayablesAndAccruedLiabilities" xlink:href="vs-20230331.xsd#vs_AccountsPayablesAndAccruedLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="AccountsPayablesAndAccruedLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="FinancialInstrumentTotal" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentTotal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="FinancialInstrumentTotal" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:href="vs-20230331.xsd#vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable"/>
    <loc xlink:type="locator" xlink:label="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:href="vs-20230331.xsd#vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract" xlink:to="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:to="srt_StatementGeographicalAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_CA"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="country_CA" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_US"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="country_US" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:to="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RestrictedDeposits" xlink:href="vs-20230331.xsd#vs_RestrictedDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="RestrictedDeposits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DepositsAmount" xlink:href="vs-20230331.xsd#vs_DepositsAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="DepositsAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Goodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="ifrs-full_Goodwill" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PropertyAndEquipmentOther" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="PropertyAndEquipmentOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsinDollars" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="IntangibleAssetsinDollars" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="March312022Abstract" xlink:href="vs-20230331.xsd#vs_March312022Abstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="March312022Abstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfSupplementalCashFlowInformationAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfSupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable"/>
    <loc xlink:type="locator" xlink:label="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSupplementalCashFlowInformationAbstract" xlink:to="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:to="ifrs-full_SegmentsAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:to="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NonCashInvestingAndFinancingActivitiesAbstract" xlink:href="vs-20230331.xsd#vs_NonCashInvestingAndFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:to="NonCashInvestingAndFinancingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FairValueCommonSharesIssuedInAcquisition" xlink:href="vs-20230331.xsd#vs_FairValueCommonSharesIssuedInAcquisition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonCashInvestingAndFinancingActivitiesAbstract" xlink:to="FairValueCommonSharesIssuedInAcquisition" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLeaseLiabilitiesAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseLiabilitiesAbstract" xlink:to="ifrs-full_LeaseLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="LeasePaymentsMade" xlink:href="vs-20230331.xsd#vs_LeasePaymentsMade"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseLiabilitiesAbstract" xlink:to="LeasePaymentsMade" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpenseOnLeaseLiabilitie" xlink:href="vs-20230331.xsd#vs_InterestExpenseOnLeaseLiabilitie"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseLiabilitiesAbstract" xlink:to="InterestExpenseOnLeaseLiabilitie" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseLiabilitiesTotal" xlink:href="vs-20230331.xsd#vs_LeaseLiabilitiesTotal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseLiabilitiesAbstract" xlink:to="LeaseLiabilitiesTotal" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseLiabilitiesAbstract" xlink:to="ifrs-full_CurrentProvisions" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="LeasesLiabilities" xlink:href="vs-20230331.xsd#vs_LeasesLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseLiabilitiesAbstract" xlink:to="LeasesLiabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRentalAgreementForOfficeSpaceAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" xlink:href="vs-20230331.xsd#vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRentalAgreementForOfficeSpaceAbstract" xlink:to="OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="LossPerShareTotalled" xlink:href="vs-20230331.xsd#vs_LossPerShareTotalled"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="LossPerShareTotalled" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IntangiableAssetsUsefulLife" xlink:href="vs-20230331.xsd#vs_IntangiableAssetsUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="IntangiableAssetsUsefulLife" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAsset" xlink:href="vs-20230331.xsd#vs_DeferredTaxAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="DeferredTaxAsset" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantDerivativeLoss" xlink:href="vs-20230331.xsd#vs_WarrantDerivativeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="WarrantDerivativeLoss" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="ifrs-full_OtherLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails">
    <loc xlink:type="locator" xlink:label="ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyAbstract"/>
    <loc xlink:type="locator" xlink:label="FunctionalAndPresentationCurrencyDescription" xlink:href="vs-20230331.xsd#vs_FunctionalAndPresentationCurrencyDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:to="FunctionalAndPresentationCurrencyDescription" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ReceivablesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfAccountsReceivableAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableAbstract"/>
    <loc xlink:type="locator" xlink:label="ReceivablesDetailsTable" xlink:href="vs-20230331.xsd#vs_ReceivablesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ReceivablesDetailsLineItems" xlink:href="vs-20230331.xsd#vs_ReceivablesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfAccountsReceivableAbstract" xlink:to="ReceivablesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReceivablesDetailsTable" xlink:to="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:to="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="GSTMember" xlink:href="vs-20230331.xsd#vs_GSTMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:to="GSTMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReceivablesDetailsTable" xlink:to="ReceivablesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="AllowanceForDoubtfulAccounts" xlink:href="vs-20230331.xsd#vs_AllowanceForDoubtfulAccounts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReceivablesDetailsLineItems" xlink:to="AllowanceForDoubtfulAccounts" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReceivablesDetailsLineItems" xlink:to="ifrs-full_OtherReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RestrictedDepositDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfRestrictedDepositAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDepositAbstract"/>
    <loc xlink:type="locator" xlink:label="GuaranteedInvestment" xlink:href="vs-20230331.xsd#vs_GuaranteedInvestment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfRestrictedDepositAbstract" xlink:to="GuaranteedInvestment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="NonControllingInterestinVersusLLCDetailsTable" xlink:href="vs-20230331.xsd#vs_NonControllingInterestinVersusLLCDetailsTable"/>
    <loc xlink:type="locator" xlink:label="NonControllingInterestinVersusLLCDetailsLineItems" xlink:href="vs-20230331.xsd#vs_NonControllingInterestinVersusLLCDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:to="NonControllingInterestinVersusLLCDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestinVersusLLCDetailsTable" xlink:to="srt_OwnershipAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="VersusLLCMember" xlink:href="vs-20230331.xsd#vs_VersusLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_OwnershipAxis" xlink:to="VersusLLCMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestinVersusLLCDetailsTable" xlink:to="NonControllingInterestinVersusLLCDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExchangeOfCommonShares" xlink:href="vs-20230331.xsd#vs_ExchangeOfCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="ExchangeOfCommonShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfWarrantsShares" xlink:href="vs-20230331.xsd#vs_PurchaseOfWarrantsShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="PurchaseOfWarrantsShares" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryOfAcquisitionDescription" xlink:href="vs-20230331.xsd#vs_SummaryOfAcquisitionDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="SummaryOfAcquisitionDescription" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RecoverableAmount" xlink:href="vs-20230331.xsd#vs_RecoverableAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="RecoverableAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GoodwillAmount" xlink:href="vs-20230331.xsd#vs_GoodwillAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="GoodwillAmount" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsUnderDevelopment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsUnderDevelopment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_IntangibleAssetsUnderDevelopment" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionalImpairment" xlink:href="vs-20230331.xsd#vs_AdditionalImpairment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="AdditionalImpairment" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_OtherRevenue" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NotesPayableRelatedPartyDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyDetailsTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsTable"/>
    <loc xlink:type="locator" xlink:label="NotesPayableRelatedPartyDetailsLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="NotesPayableRelatedPartyDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsTable" xlink:to="NotesPayableRelatedPartyDetailsLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RepaidOfPrincipalAmount" xlink:href="vs-20230331.xsd#vs_RepaidOfPrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsLineItems" xlink:to="RepaidOfPrincipalAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccruedInterest" xlink:href="vs-20230331.xsd#vs_AccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsLineItems" xlink:to="AccruedInterest" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesPayableRelatedPartyDetailsLineItems" xlink:to="ifrs-full_FinanceCosts" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareCapitalandReservesDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalandReservesDetailsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:to="ShareCapitalandReservesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfSharebasedPaymentArrangementsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsTable" xlink:to="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SharebasedPaymentArrangementsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharebasedPaymentArrangementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:to="ifrs-full_SharebasedPaymentArrangementsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="StockOptionsMember" xlink:href="vs-20230331.xsd#vs_StockOptionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:to="StockOptionsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ClassAShareMember" xlink:href="vs-20230331.xsd#vs_ClassAShareMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ClassAShareMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AWarrantMember" xlink:href="vs-20230331.xsd#vs_AWarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="AWarrantMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsTable" xlink:to="ShareCapitalandReservesDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="ifrs-full_NumberOfSharesIssued" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssuedShareCapitalDescription" xlink:href="vs-20230331.xsd#vs_IssuedShareCapitalDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="IssuedShareCapitalDescription" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonSharesIssuedAndOutstandingPercentage" xlink:href="vs-20230331.xsd#vs_CommonSharesIssuedAndOutstandingPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="CommonSharesIssuedAndOutstandingPercentage" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareOptionVestingPeriod" xlink:href="vs-20230331.xsd#vs_ShareOptionVestingPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="ShareOptionVestingPeriod" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StocksOptionGranted" xlink:href="vs-20230331.xsd#vs_StocksOptionGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="StocksOptionGranted" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="ifrs-full_KeyManagementPersonnelCompensation" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsIssued" xlink:href="vs-20230331.xsd#vs_WarrantsIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="WarrantsIssued" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceDecrease" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharePurchaseWarrantsDescription" xlink:href="vs-20230331.xsd#vs_SharePurchaseWarrantsDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareCapitalandReservesDetailsLineItems" xlink:to="SharePurchaseWarrantsDescription" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RelatedPartyTransactionsDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="OfficeSharingAndOccupancyCosts" xlink:href="vs-20230331.xsd#vs_OfficeSharingAndOccupancyCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="OfficeSharingAndOccupancyCosts" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmountsPayableRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsLongTermNotes" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsLongTermNotes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="RelatedPartyTransactionsLongTermNotes" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails">
    <loc xlink:type="locator" xlink:label="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ExchangeRatePercentage" xlink:href="vs-20230331.xsd#vs_ExchangeRatePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="ExchangeRatePercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NetLossAmount" xlink:href="vs-20230331.xsd#vs_NetLossAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="NetLossAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails">
    <loc xlink:type="locator" xlink:label="LeaseObligationsAndCommitmentsAbstract" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="MonthlyFee" xlink:href="vs-20230331.xsd#vs_MonthlyFee"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsAndCommitmentsAbstract" xlink:to="MonthlyFee" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseObligationsAndCommitmentsAbstract" xlink:to="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="SubsequentEventsDetailsTable" xlink:href="vs-20230331.xsd#vs_SubsequentEventsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SubsequentEventsDetailsLineItems" xlink:href="vs-20230331.xsd#vs_SubsequentEventsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="SubsequentEventsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="SubsequentEventsDetailsLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NotesPayableOutstanding" xlink:href="vs-20230331.xsd#vs_NotesPayableOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="NotesPayableOutstanding" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="vs-20230331.xsd#vs_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentInformationTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_DocumentInformationLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>vs-20230331_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xml:lang="en-US">Equity (Deficit) total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">Total Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_TotalOperatingExpense" xlink:href="vs-20230331.xsd#vs_TotalOperatingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="vs_TotalOperatingExpense_lbl" xml:lang="en-US">Total operating loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_TotalOperatingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_lbl0" xml:lang="en-US">Loss for the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl" xml:lang="en-US">Loss and comprehensive loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl" xml:lang="en-US">Comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Comprehensive income net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl0" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl1" xml:lang="en-US">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityAxis_lbl" xml:lang="en-US">Components of equity [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Cash provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_lbl" xml:lang="en-US">Change in cash during the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash - Beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl0" xml:lang="en-US">Cash - End of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl1" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl1"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract_lbl" xml:lang="en-US">Nature of Operations [Abtsract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" xlink:to="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBasisOfConsolidationTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract_lbl" xml:lang="en-US">Basis of Presentation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:to="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Subsidiaries [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract_lbl" xml:lang="en-US">Significant accounting policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract_lbl" xml:lang="en-US">Schedule of Classification of Financial Instruments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyAbstract_lbl" xml:lang="en-US">Change in Functional and Presentation Currency [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:to="vs_ChangeInFunctionalAndPresentationCurrencyAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfAccountsReceivableAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfAccountsReceivableAbstract_lbl" xml:lang="en-US">Receivables [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfAccountsReceivableAbstract" xlink:to="vs_DisclosureOfAccountsReceivableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfRestrictedDepositAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDepositAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfRestrictedDepositAbstract_lbl" xml:lang="en-US">Restricted Deposit [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfRestrictedDepositAbstract" xlink:to="vs_DisclosureOfRestrictedDepositAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Property and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyAndEquipmentAbstract" xlink:to="vs_PropertyAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MeasurementAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MeasurementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MeasurementAxis_lbl" xml:lang="en-US">Measurement [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_MeasurementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyPlantAndEquipmentCost" xlink:href="vs-20230331.xsd#vs_PropertyPlantAndEquipmentCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_PropertyPlantAndEquipmentCost_lbl" xml:lang="en-US">Cost Balance at Beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyPlantAndEquipmentCost" xlink:to="vs_PropertyPlantAndEquipmentCost_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_PropertyPlantAndEquipmentCost_lbl0" xml:lang="en-US">Cost Balance at Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyPlantAndEquipmentCost" xlink:to="vs_PropertyPlantAndEquipmentCost_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfBusinessCombinationsTextBlockAbstract_lbl" xml:lang="en-US">Non-Controlling Interest in Versus LLC [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:to="vs_DisclosureOfBusinessCombinationsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract_lbl" xml:lang="en-US">Schedule of Financial Information Before Intragroup Eliminations for Non Wholly Owned Subsidiary [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract_lbl" xml:lang="en-US">Acquisition of Xcite Interactive, Inc. Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract_lbl" xml:lang="en-US">Intangible Assets Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:to="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsOtherThanGoodwillAmount" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsOtherThanGoodwillAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_IntangibleAssetsOtherThanGoodwillAmount_lbl" xml:lang="en-US">Balance at Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsOtherThanGoodwillAmount" xlink:to="vs_IntangibleAssetsOtherThanGoodwillAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_IntangibleAssetsOtherThanGoodwillAmount_lbl0" xml:lang="en-US">Balance at Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsOtherThanGoodwillAmount" xlink:to="vs_IntangibleAssetsOtherThanGoodwillAmount_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract_lbl" xml:lang="en-US">Accounts Payable And Accrued Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:to="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule Accounts Payable And Accrued Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract_lbl" xml:lang="en-US">Notes Payable &#8211; Related Party Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_Notespayable" xlink:href="vs-20230331.xsd#vs_Notespayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_Notespayable_lbl" xml:lang="en-US">Balance at Beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Notespayable" xlink:to="vs_Notespayable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_Notespayable_lbl0" xml:lang="en-US">Balance at Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Notespayable" xlink:to="vs_Notespayable_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract_lbl" xml:lang="en-US">Share Capital and Reserves [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:to="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfOutstandingStockOptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfOutstandingStockOptionsAbstract_lbl" xml:lang="en-US">Schedule of Outstanding Stock Options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="vs_ScheduleOfOutstandingStockOptionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfShareOutstandingBalance" xlink:href="vs-20230331.xsd#vs_NumberOfShareOutstandingBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_NumberOfShareOutstandingBalance_lbl" xml:lang="en-US">Number Outstanding, Beginning Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfShareOutstandingBalance" xlink:to="vs_NumberOfShareOutstandingBalance_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_NumberOfShareOutstandingBalance_lbl0" xml:lang="en-US">Number Outstanding, Ending Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfShareOutstandingBalance" xlink:to="vs_NumberOfShareOutstandingBalance_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:href="vs-20230331.xsd#vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl" xml:lang="en-US">Weighted Average Exercise Price, Beginning Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:to="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl0" xml:lang="en-US">Weighted Average Exercise Price, Ending Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:to="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeAxis_lbl" xml:lang="en-US">Range [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateAxis" xlink:href="vs-20230331.xsd#vs_AwardsDateAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AwardsDateAxis_lbl" xml:lang="en-US">Awards Date [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AwardsDateAxis" xlink:to="vs_AwardsDateAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract_lbl" xml:lang="en-US">Schedule of Outstanding Share Purchase Warrants [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingBalance" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_PurchaseofWarrantsNumberOutstandingBalance_lbl" xml:lang="en-US">Number Outstanding, Beginning Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingBalance" xlink:to="vs_PurchaseofWarrantsNumberOutstandingBalance_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_PurchaseofWarrantsNumberOutstandingBalance_lbl0" xml:lang="en-US">Number Outstanding, Ending Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingBalance" xlink:to="vs_PurchaseofWarrantsNumberOutstandingBalance_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl" xml:lang="en-US">Weighted Average Exercise Price, Beginning Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl0" xml:lang="en-US">Weighted Average Exercise Price, Ending Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_TitleOfIndividualsAxis" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_TitleOfIndividualsAxis_lbl" xml:lang="en-US">Title of Individuals [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TitleOfIndividualsAxis" xlink:to="vs_TitleOfIndividualsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract_lbl" xml:lang="en-US">Financial Instruments and Risk Management Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract_lbl" xml:lang="en-US">Management of Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" xlink:to="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfGeographicalAreasTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfGeographicalAreasTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfGeographicalAreasTextBlockAbstract_lbl" xml:lang="en-US">Geographical Segmented Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfGeographicalAreasTextBlockAbstract" xlink:to="vs_DisclosureOfGeographicalAreasTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementGeographicalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsAndCommitmentsAbstract" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeaseObligationsAndCommitmentsAbstract_lbl" xml:lang="en-US">Lease Obligations and Commitments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsAndCommitmentsAbstract" xlink:to="vs_LeaseObligationsAndCommitmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfLeaseLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfLeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of Lease Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="vs_ScheduleOfLeaseLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_LeaseLiabilities_lbl" xml:lang="en-US">Lease liabilities recognized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeasesLiabilities" xlink:href="vs-20230331.xsd#vs_LeasesLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="vs_LeasesLiabilities_lbl" xml:lang="en-US">At March 31, 2023 &#8211; non-current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeasesLiabilities" xlink:to="vs_LeasesLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract_lbl" xml:lang="en-US">Schedule of Rental Agreement for Office Space [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract" xlink:to="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AssetsAbstract_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables_lbl" xml:lang="en-US">Receivables, net of allowance (Note 5)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentPrepayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentPrepayments_lbl" xml:lang="en-US">Prepaids and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepayments" xlink:to="ifrs-full_CurrentPrepayments_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract" xlink:to="vs_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents_lbl" xml:lang="en-US">Restricted deposit (Note 6)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" xlink:to="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property and equipment, net (Note 7)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible assets (Note 10)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract0" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract0" xlink:to="vs_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES AND EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Accounts payable and accrued liabilities (Note 11, Note 12 and Note 14)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RentDeferredIncomeClassifiedAsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RentDeferredIncomeClassifiedAsCurrent_lbl" xml:lang="en-US">Deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" xlink:to="ifrs-full_RentDeferredIncomeClassifiedAsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherCurrentPayables_lbl" xml:lang="en-US">Notes payable - Related Party (Note 12)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl" xml:lang="en-US">Lease liability (Note 19)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract1" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract1" xlink:to="vs_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_lbl" xml:lang="en-US">Lease liability (Note 19)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyNote12" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyNote12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NotesPayableRelatedPartyNote12_lbl" xml:lang="en-US">Notes payable - Related Party (Note 12)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyNote12" xlink:to="vs_NotesPayableRelatedPartyNote12_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract2" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract2" xlink:to="vs_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Equity (Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalNote13Abstract" xlink:href="vs-20230331.xsd#vs_ShareCapitalNote13Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ShareCapitalNote13Abstract_lbl" xml:lang="en-US">Share capital (Note 13)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalNote13Abstract" xlink:to="vs_ShareCapitalNote13Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionalPaidinCapital_lbl" xml:lang="en-US">Class &#8220;A&#8221; shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_AdditionalPaidinCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReserves" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherReserves_lbl" xml:lang="en-US">Reserves (Note 13)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReserves" xlink:to="ifrs-full_OtherReserves_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads_lbl" xml:lang="en-US">Cumulative Translation Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" xlink:to="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest (Note 8)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NatureOfOperationsNote1Abstract" xlink:href="vs-20230331.xsd#vs_NatureOfOperationsNote1Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NatureOfOperationsNote1Abstract_lbl" xml:lang="en-US">Nature of operations (Note 1)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NatureOfOperationsNote1Abstract" xlink:to="vs_NatureOfOperationsNote1Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CommitmentsNote19Abstract" xlink:href="vs-20230331.xsd#vs_CommitmentsNote19Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CommitmentsNote19Abstract_lbl" xml:lang="en-US">Commitments (Note 19)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommitmentsNote19Abstract" xlink:to="vs_CommitmentsNote19Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SubsequentEventsNote20Abstract" xlink:href="vs-20230331.xsd#vs_SubsequentEventsNote20Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SubsequentEventsNote20Abstract_lbl" xml:lang="en-US">Subsequent events (Note 20)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SubsequentEventsNote20Abstract" xlink:to="vs_SubsequentEventsNote20Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">REVENUES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Revenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract3" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract3" xlink:to="vs_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ExpensesAbstract" xlink:href="vs-20230331.xsd#vs_ExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ExpensesAbstract_lbl" xml:lang="en-US">EXPENSES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExpensesAbstract" xlink:to="vs_ExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AmortizationOfEquipment" xlink:href="vs-20230331.xsd#vs_AmortizationOfEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AmortizationOfEquipment_lbl" xml:lang="en-US">Amortization (Note 7)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AmortizationOfEquipment" xlink:to="vs_AmortizationOfEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AmortizationOfIntangibleAsset" xlink:href="vs-20230331.xsd#vs_AmortizationOfIntangibleAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AmortizationOfIntangibleAsset_lbl" xml:lang="en-US">Amortization of intangible assets (Note 10)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AmortizationOfIntangibleAsset" xlink:to="vs_AmortizationOfIntangibleAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ConsultingFeesNote11" xlink:href="vs-20230331.xsd#vs_ConsultingFeesNote11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ConsultingFeesNote11_lbl" xml:lang="en-US">Consulting fees (Note 3)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ConsultingFeesNote11" xlink:to="vs_ConsultingFeesNote11_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ForeignExchangesLoss" xlink:href="vs-20230331.xsd#vs_ForeignExchangesLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ForeignExchangesLoss_lbl" xml:lang="en-US">Foreign exchange (gain) loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForeignExchangesLoss" xlink:to="vs_ForeignExchangesLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Office and miscellaneous expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfessionalFeesExpense_lbl" xml:lang="en-US">Professional fees (Note 14)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfessionalFeesExpense" xlink:to="ifrs-full_ProfessionalFeesExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WagesAndSalaries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WagesAndSalaries_lbl" xml:lang="en-US">Salaries and wages (Note 14)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WagesAndSalaries" xlink:to="ifrs-full_WagesAndSalaries_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SalesAndMarketingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SalesAndMarketingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_SalesAndMarketingExpense_lbl" xml:lang="en-US">Sales and marketing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SalesAndMarketingExpense" xlink:to="ifrs-full_SalesAndMarketingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SoftwareDeliveryCosts" xlink:href="vs-20230331.xsd#vs_SoftwareDeliveryCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SoftwareDeliveryCosts_lbl" xml:lang="en-US">Software delivery costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SoftwareDeliveryCosts" xlink:to="vs_SoftwareDeliveryCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments_lbl" xml:lang="en-US">Share-based compensation (Note 13)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForSharebasedPayments" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments_lbl0" xml:lang="en-US">Share-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForSharebasedPayments" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract4" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract4" xlink:to="vs_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChangeInFairValueOfWarrantLiability" xlink:href="vs-20230331.xsd#vs_ChangeInFairValueOfWarrantLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChangeInFairValueOfWarrantLiability_lbl" xml:lang="en-US">Change in fair value of warrant liability (Note 3)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangeInFairValueOfWarrantLiability" xlink:to="vs_ChangeInFairValueOfWarrantLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract5" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract5" xlink:to="vs_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_OtherComprehensiveLossAbstract" xlink:href="vs-20230331.xsd#vs_OtherComprehensiveLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_OtherComprehensiveLossAbstract_lbl" xml:lang="en-US">Other comprehensive loss:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OtherComprehensiveLossAbstract" xlink:to="vs_OtherComprehensiveLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract6" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract6" xlink:to="vs_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl" xml:lang="en-US">Total other comprehensive loss attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xml:lang="en-US">Shareholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_TotalComprehensiveLossAttributableToAbstract" xlink:href="vs-20230331.xsd#vs_TotalComprehensiveLossAttributableToAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_TotalComprehensiveLossAttributableToAbstract_lbl" xml:lang="en-US">Total comprehensive loss attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TotalComprehensiveLossAttributableToAbstract" xlink:to="vs_TotalComprehensiveLossAttributableToAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl" xml:lang="en-US">Shareholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NoncontrollingInterestinDollars" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NoncontrollingInterestinDollars_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NoncontrollingInterestinDollars" xlink:to="vs_NoncontrollingInterestinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl" xml:lang="en-US">Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract7" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract7" xlink:to="vs_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average common shares outstanding (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustedWeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustedWeightedAverageShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustedWeightedAverageShares_lbl" xml:lang="en-US">Weighted average common shares outstanding (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustedWeightedAverageShares" xlink:to="ifrs-full_AdjustedWeightedAverageShares_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPublicOfferinginDollars" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPublicOfferinginDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharesIssuedInPublicOfferinginDollars_lbl" xml:lang="en-US">Shares issued in public offering</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPublicOfferinginDollars" xlink:to="vs_SharesIssuedInPublicOfferinginDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPublicOfferinginShares" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPublicOfferinginShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharesIssuedInPublicOfferinginShares_lbl" xml:lang="en-US">Shares issued in public offering (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="vs_SharesIssuedInPublicOfferinginShares_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareIssuanceCosts" xlink:href="vs-20230331.xsd#vs_ShareIssuanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ShareIssuanceCosts_lbl" xml:lang="en-US">Share issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareIssuanceCosts" xlink:to="vs_ShareIssuanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_HoldcoSharesExchangedForCommonShares" xlink:href="vs-20230331.xsd#vs_HoldcoSharesExchangedForCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_HoldcoSharesExchangedForCommonShares_lbl" xml:lang="en-US">Holdco shares exchanged for common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_HoldcoSharesExchangedForCommonShares" xlink:to="vs_HoldcoSharesExchangedForCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl" xml:lang="en-US">Holdco shares exchanged for common shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTax_lbl" xml:lang="en-US">Loss and comprehensive loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPrivatePlacement" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPrivatePlacement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharesIssuedInPrivatePlacement_lbl" xml:lang="en-US">Shares issued in private placement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPrivatePlacement" xlink:to="vs_SharesIssuedInPrivatePlacement_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPrivatePlacements" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPrivatePlacements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharesIssuedInPrivatePlacements_lbl" xml:lang="en-US">Shares issued in private placement (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPrivatePlacements" xlink:to="vs_SharesIssuedInPrivatePlacements_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedWithAcquisition" xlink:href="vs-20230331.xsd#vs_SharesIssuedWithAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharesIssuedWithAcquisition_lbl" xml:lang="en-US">Shares issued in acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedWithAcquisition" xlink:to="vs_SharesIssuedWithAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedWithAcquisitionShares" xlink:href="vs-20230331.xsd#vs_SharesIssuedWithAcquisitionShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharesIssuedWithAcquisitionShares_lbl" xml:lang="en-US">Shares issued in acquisition (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedWithAcquisitionShares" xlink:to="vs_SharesIssuedWithAcquisitionShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax_lbl" xml:lang="en-US">Cumulative translation adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity_lbl" xml:lang="en-US">Exercise of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" xlink:to="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ExerciseOfWarrantsinShares" xlink:href="vs-20230331.xsd#vs_ExerciseOfWarrantsinShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ExerciseOfWarrantsinShares_lbl" xml:lang="en-US">Exercise of warrants (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExerciseOfWarrantsinShares" xlink:to="vs_ExerciseOfWarrantsinShares_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CashProvidedByUsedInAbstract" xlink:href="vs-20230331.xsd#vs_CashProvidedByUsedInAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CashProvidedByUsedInAbstract_lbl" xml:lang="en-US">CASH PROVIDED BY (USED IN)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CashProvidedByUsedInAbstract" xlink:to="vs_CashProvidedByUsedInAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract8" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract8" xlink:to="vs_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">OPERATING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Items not affecting cash:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Amortization (Note 7)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmortisationExpense_lbl" xml:lang="en-US">Amortization of intangible assets (Note 10)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationExpense" xlink:to="ifrs-full_AmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinanceExpense" xlink:href="vs-20230331.xsd#vs_FinanceExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinanceExpense_lbl" xml:lang="en-US">Finance expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinanceExpense" xlink:to="vs_FinanceExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty_lbl" xml:lang="en-US">Loss on sale of equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_EffectOfForeignExchanges" xlink:href="vs-20230331.xsd#vs_EffectOfForeignExchanges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_EffectOfForeignExchanges_lbl" xml:lang="en-US">Effect of foreign exchange</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_EffectOfForeignExchanges" xlink:to="vs_EffectOfForeignExchanges_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ForgivenessOnGovernmentLoan" xlink:href="vs-20230331.xsd#vs_ForgivenessOnGovernmentLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ForgivenessOnGovernmentLoan_lbl" xml:lang="en-US">Change in fair value of warrant liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForgivenessOnGovernmentLoan" xlink:to="vs_ForgivenessOnGovernmentLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract9" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract9" xlink:to="vs_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:href="vs-20230331.xsd#vs_ChangesInNonCashWorkingCapitalItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChangesInNonCashWorkingCapitalItemsAbstract_lbl" xml:lang="en-US">Changes in non-cash working capital items:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="vs_ChangesInNonCashWorkingCapitalItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PrepaidsAndDepositsAmount" xlink:href="vs-20230331.xsd#vs_PrepaidsAndDepositsAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PrepaidsAndDepositsAmount_lbl" xml:lang="en-US">Prepaids and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PrepaidsAndDepositsAmount" xlink:to="vs_PrepaidsAndDepositsAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities_lbl" xml:lang="en-US">Deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl" xml:lang="en-US">Accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract10" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract10"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract10" xlink:to="vs_UnlabeledAbstract10_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">FINANCING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromExerciseOfOptions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromExerciseOfOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProceedsFromExerciseOfOptions_lbl" xml:lang="en-US">Proceeds from warrant exercises</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromExerciseOfOptions" xlink:to="ifrs-full_ProceedsFromExerciseOfOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProceedsFromIssuingShares_lbl" xml:lang="en-US">Proceeds from share issuances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromIssuingShares" xlink:to="ifrs-full_ProceedsFromIssuingShares_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract11" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract11_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract11" xlink:to="vs_UnlabeledAbstract11_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">INVESTING ACTIVITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Proceeds from sale of equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract12" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract12" xlink:to="vs_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationNote18Abstract" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationNote18Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SupplementalCashFlowInformationNote18Abstract_lbl" xml:lang="en-US">Supplemental Cash Flow Information (Note 18)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SupplementalCashFlowInformationNote18Abstract" xlink:to="vs_SupplementalCashFlowInformationNote18Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinanceExpense1" xlink:href="vs-20230331.xsd#vs_FinanceExpense1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="vs_FinanceExpense1_lbl" xml:lang="en-US">Finance expense (Note 12)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinanceExpense1" xlink:to="vs_FinanceExpense1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax_lbl" xml:lang="en-US">Foreign currency translation (gain) loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:to="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedInterestExpenses" xlink:href="vs-20230331.xsd#vs_AccruedInterestExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="vs_AccruedInterestExpenses_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedInterestExpenses" xlink:to="vs_AccruedInterestExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Repayment of notes payable &#8211; related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payments for lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsForShareIssueCosts_lbl" xml:lang="en-US">Payments of share issuance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForShareIssueCosts" xlink:to="ifrs-full_PaymentsForShareIssueCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseOfEquipment" xlink:href="vs-20230331.xsd#vs_PurchaseOfEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="vs_PurchaseOfEquipment_lbl" xml:lang="en-US">Purchase of equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseOfEquipment" xlink:to="vs_PurchaseOfEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDevelopmentProjectExpenditure" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForDevelopmentProjectExpenditure"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsForDevelopmentProjectExpenditure_lbl" xml:lang="en-US">Development of intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForDevelopmentProjectExpenditure" xlink:to="ifrs-full_PaymentsForDevelopmentProjectExpenditure_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfCommonShareMember" xlink:href="vs-20230331.xsd#vs_NumberOfCommonShareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NumberOfCommonShareMember_lbl" xml:lang="en-US">Number of Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfCommonShareMember" xlink:to="vs_NumberOfCommonShareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfClassASharesMember" xlink:href="vs-20230331.xsd#vs_NumberOfClassASharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NumberOfClassASharesMember_lbl" xml:lang="en-US">Number of Class &#8220;A&#8221; Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfClassASharesMember" xlink:to="vs_NumberOfClassASharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapitalMember_lbl" xml:lang="en-US">Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalMember" xlink:to="ifrs-full_IssuedCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CommitmentToIssueSharesMember" xlink:href="vs-20230331.xsd#vs_CommitmentToIssueSharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CommitmentToIssueSharesMember_lbl" xml:lang="en-US">Commitment to issue shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommitmentToIssueSharesMember" xlink:to="vs_CommitmentToIssueSharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ClassASharesMember" xlink:href="vs-20230331.xsd#vs_ClassASharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ClassASharesMember_lbl" xml:lang="en-US">Class &#8220;A&#8221; Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ClassASharesMember" xlink:to="vs_ClassASharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReservesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReservesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherReservesMember_lbl" xml:lang="en-US">Reserves</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReservesMember" xlink:to="ifrs-full_OtherReservesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CurrencyTranslationAdjustmentMember" xlink:href="vs-20230331.xsd#vs_CurrencyTranslationAdjustmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CurrencyTranslationAdjustmentMember_lbl" xml:lang="en-US">Currency Translation Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CurrencyTranslationAdjustmentMember" xlink:to="vs_CurrencyTranslationAdjustmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DeficitMember" xlink:href="vs-20230331.xsd#vs_DeficitMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DeficitMember_lbl" xml:lang="en-US">Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DeficitMember" xlink:to="vs_DeficitMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl" xml:lang="en-US">Non-controlling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory" xlink:href="vs-20230331.xsd#vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory_lbl" xml:lang="en-US">NATURE OF OPERATIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory" xlink:to="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_lbl" xml:lang="en-US">BASIS OF PRESENTATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSubsidiaryTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfSubsidiaryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfSubsidiaryTableTextBlock_lbl" xml:lang="en-US">Schedule of subsidiary</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSubsidiaryTableTextBlock" xlink:to="vs_ScheduleOfSubsidiaryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfIncorporationOrResidenceOfAssociate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate_lbl" xml:lang="en-US">Place of Incorporation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInAssociate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl" xml:lang="en-US">Proportion of Ownership Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PrincipalActivity" xlink:href="vs-20230331.xsd#vs_PrincipalActivity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PrincipalActivity_lbl" xml:lang="en-US">Principal Activity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PrincipalActivity" xlink:to="vs_PrincipalActivity_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl" xml:lang="en-US">SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:to="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" xlink:href="vs-20230331.xsd#vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets_lbl" xml:lang="en-US">Schedule of estimated residual value and estimated economic life of the specific assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" xlink:to="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment_lbl" xml:lang="en-US">Description of useful life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:to="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinancialAssetsAndLiabilities" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialAssetsAndLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfFinancialAssetsAndLiabilities_lbl" xml:lang="en-US">Schedule of classification of financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinancialAssetsAndLiabilities" xlink:to="vs_ScheduleOfFinancialAssetsAndLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesCash" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialAssetsLiabilitiesCash_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesCash" xlink:to="vs_FinancialAssetsLiabilitiesCash_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesReceivables" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialAssetsLiabilitiesReceivables_lbl" xml:lang="en-US">Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesReceivables" xlink:to="vs_FinancialAssetsLiabilitiesReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesRestrictedDeposit" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesRestrictedDeposit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialAssetsLiabilitiesRestrictedDeposit_lbl" xml:lang="en-US">Restricted deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesRestrictedDeposit" xlink:to="vs_FinancialAssetsLiabilitiesRestrictedDeposit_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsDeposits" xlink:href="vs-20230331.xsd#vs_FinancialAssetsDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialAssetsDeposits_lbl" xml:lang="en-US">Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsDeposits" xlink:to="vs_FinancialAssetsDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities_lbl" xml:lang="en-US">Accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:to="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesNotesPayable" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialAssetsLiabilitiesNotesPayable_lbl" xml:lang="en-US">Notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesNotesPayable" xlink:to="vs_FinancialAssetsLiabilitiesNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock_lbl" xml:lang="en-US">CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock" xlink:to="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfAccountsReceivableTextBlock" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DisclosureOfAccountsReceivableTextBlock_lbl" xml:lang="en-US">RECEIVABLES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfAccountsReceivableTextBlock" xlink:to="vs_DisclosureOfAccountsReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfRestrictedDeposit" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDeposit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DisclosureOfRestrictedDeposit_lbl" xml:lang="en-US">RESTRICTED DEPOSIT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfRestrictedDeposit" xlink:to="vs_DisclosureOfRestrictedDeposit_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentTextBlock" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PropertyAndEquipmentTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyAndEquipmentTextBlock" xlink:to="vs_PropertyAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Schedule of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CostAbstract" xlink:href="vs-20230331.xsd#vs_CostAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CostAbstract_lbl" xml:lang="en-US">Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CostAbstract" xlink:to="vs_CostAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract13" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract13" xlink:to="vs_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccumulatedAmortizationAbstract" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccumulatedAmortizationAbstract_lbl" xml:lang="en-US">Accumulated amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccumulatedAmortizationAbstract" xlink:to="vs_AccumulatedAmortizationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Amortization for the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract14" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract14" xlink:to="vs_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CarryingAmountsAbstract" xlink:href="vs-20230331.xsd#vs_CarryingAmountsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CarryingAmountsAbstract_lbl" xml:lang="en-US">Carrying amounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CarryingAmountsAbstract" xlink:to="vs_CarryingAmountsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBusinessCombinationsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory_lbl" xml:lang="en-US">NON-CONTROLLING INTEREST IN VERSUS LLC</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock_lbl" xml:lang="en-US">Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" xlink:to="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NoncontrollingInterestPercentage" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NoncontrollingInterestPercentage_lbl" xml:lang="en-US">Non-controlling interest percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NoncontrollingInterestPercentage" xlink:to="vs_NoncontrollingInterestPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AssetsRecognisedAsOfAcquisitionDate" xlink:href="vs-20230331.xsd#vs_AssetsRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AssetsRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Total Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AssetsRecognisedAsOfAcquisitionDate" xlink:to="vs_AssetsRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract15" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract15"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract15_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract15" xlink:to="vs_UnlabeledAbstract15_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="vs-20230331.xsd#vs_LiabilitiesRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_LiabilitiesRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Total Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="vs_LiabilitiesRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NetLiabilities" xlink:href="vs-20230331.xsd#vs_NetLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NetLiabilities_lbl" xml:lang="en-US">Net liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLiabilities" xlink:to="vs_NetLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NetLoss" xlink:href="vs-20230331.xsd#vs_NetLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NetLoss_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLoss" xlink:to="vs_NetLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NetLossAttributedToNoncontrollingInterest" xlink:href="vs-20230331.xsd#vs_NetLossAttributedToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NetLossAttributedToNoncontrollingInterest_lbl" xml:lang="en-US">Net loss attributed to non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLossAttributedToNoncontrollingInterest" xlink:to="vs_NetLossAttributedToNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_lbl" xml:lang="en-US">ACQUISITION OF XCITE INTERACTIVE, INC.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfConsiderationTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfConsiderationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfConsiderationTableTextBlock_lbl" xml:lang="en-US">Schedule of consideration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfConsiderationTableTextBlock" xlink:to="vs_ScheduleOfConsiderationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CommonShares" xlink:href="vs-20230331.xsd#vs_CommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CommonShares_lbl" xml:lang="en-US">Common shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommonShares" xlink:to="vs_CommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherCashAndCashEquivalents_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashAndCashEquivalents" xlink:to="ifrs-full_OtherCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WorkingCapitalAdjustment" xlink:href="vs-20230331.xsd#vs_WorkingCapitalAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WorkingCapitalAdjustment_lbl" xml:lang="en-US">Working capital adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WorkingCapitalAdjustment" xlink:to="vs_WorkingCapitalAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PPPShare" xlink:href="vs-20230331.xsd#vs_PPPShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PPPShare_lbl" xml:lang="en-US">PPP shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PPPShare" xlink:to="vs_PPPShare_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConsiderationPaidReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConsiderationPaidReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ConsiderationPaidReceived_lbl" xml:lang="en-US">Total Consideration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConsiderationPaidReceived" xlink:to="ifrs-full_ConsiderationPaidReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract16" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract16"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract16_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract16" xlink:to="vs_UnlabeledAbstract16_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:href="vs-20230331.xsd#vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract_lbl" xml:lang="en-US">Identifiable Assets Acquired and Liabilities Assumed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CashAmount" xlink:href="vs-20230331.xsd#vs_CashAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CashAmount_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CashAmount" xlink:to="vs_CashAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsReceivable" xlink:href="vs-20230331.xsd#vs_AccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccountsReceivable_lbl" xml:lang="en-US">Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsReceivable" xlink:to="vs_AccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Property, Plant and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIntangibleAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherIntangibleAssets_lbl" xml:lang="en-US">Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssets" xlink:to="ifrs-full_OtherIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xml:lang="en-US">Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableAndAccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccountsPayableAndAccruedLiabilitiesAmount_lbl" xml:lang="en-US">Accounts Payable and Accrued Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableAndAccruedLiabilitiesAmount" xlink:to="vs_AccountsPayableAndAccruedLiabilitiesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl" xml:lang="en-US">Other Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_lbl" xml:lang="en-US">Total Identifiable Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" xlink:to="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GoodwillRecognisedAsOfAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl" xml:lang="en-US">INTANGIBLE ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfIntangibleAssetsTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfIntangibleAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfIntangibleAssetsTableTextBlock" xlink:to="vs_ScheduleOfIntangibleAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CostAbstract0" xlink:href="vs-20230331.xsd#vs_CostAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CostAbstract0_lbl" xml:lang="en-US">Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CostAbstract0" xlink:to="vs_CostAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_Additions1" xlink:href="vs-20230331.xsd#vs_Additions1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_Additions1_lbl" xml:lang="en-US">Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Additions1" xlink:to="vs_Additions1_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_Impairments" xlink:href="vs-20230331.xsd#vs_Impairments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_Impairments_lbl" xml:lang="en-US">Impairments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Impairments" xlink:to="vs_Impairments_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccumulatedAmortizationAbstract0" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccumulatedAmortizationAbstract0_lbl" xml:lang="en-US">Accumulated amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccumulatedAmortizationAbstract0" xlink:to="vs_AccumulatedAmortizationAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CarryingAmountsAbstract0" xlink:href="vs-20230331.xsd#vs_CarryingAmountsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CarryingAmountsAbstract0_lbl" xml:lang="en-US">Carrying amounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CarryingAmountsAbstract0" xlink:to="vs_CarryingAmountsAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlock" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlock_lbl" xml:lang="en-US">ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableAndAccruedLiabilitiestextBlock" xlink:to="vs_AccountsPayableAndAccruedLiabilitiestextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock_lbl" xml:lang="en-US">Schedule accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" xlink:to="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayables_lbl" xml:lang="en-US">Accounts payable (Note 12)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl" xml:lang="en-US">Due to related parties (Note 12 and Note 14)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccruedLiabilitiesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccruedLiabilitiesAmount_lbl" xml:lang="en-US">Accrued liabilities (Note 12)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedLiabilitiesAmount" xlink:to="vs_AccruedLiabilitiesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">NOTES PAYABLE &#8211; RELATED PARTY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfNotesToTheirPresentValueTabletextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock_lbl" xml:lang="en-US">Schedule of finance expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock" xlink:to="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ForeignCurrencyAdjustment1" xlink:href="vs-20230331.xsd#vs_ForeignCurrencyAdjustment1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ForeignCurrencyAdjustment1_lbl" xml:lang="en-US">Foreign currency adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForeignCurrencyAdjustment1" xlink:to="vs_ForeignCurrencyAdjustment1_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:href="vs-20230331.xsd#vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Repayments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:to="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinanceIncomeCost_lbl" xml:lang="en-US">Finance expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncomeCost_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_GrossForeignExchangeAdjustment" xlink:href="vs-20230331.xsd#vs_GrossForeignExchangeAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_GrossForeignExchangeAdjustment_lbl" xml:lang="en-US">Foreign currency adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GrossForeignExchangeAdjustment" xlink:to="vs_GrossForeignExchangeAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_Currentleaseliability" xlink:href="vs-20230331.xsd#vs_Currentleaseliability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_Currentleaseliability_lbl" xml:lang="en-US">Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Currentleaseliability" xlink:to="vs_Currentleaseliability_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_Noncurrentleaseliability" xlink:href="vs-20230331.xsd#vs_Noncurrentleaseliability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_Noncurrentleaseliability_lbl" xml:lang="en-US">Non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Noncurrentleaseliability" xlink:to="vs_Noncurrentleaseliability_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_lbl" xml:lang="en-US">SHARE CAPITAL AND RESERVES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl" xml:lang="en-US">Schedule of outstanding stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfOutstandingGranted" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NumberOfOutstandingGranted_lbl" xml:lang="en-US">Number Outstanding, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfOutstandingGranted" xlink:to="vs_NumberOfOutstandingGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_lbl" xml:lang="en-US">Number Outstanding, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfOutstandingExercised" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NumberOfOutstandingExercised_lbl" xml:lang="en-US">Number of Outstanding, Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfOutstandingExercised" xlink:to="vs_NumberOfOutstandingExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_lbl" xml:lang="en-US">Weighted Average Exercise Price, Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfOutstandingForfeited" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingForfeited"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NumberOfOutstandingForfeited_lbl" xml:lang="en-US">Number of Outstanding, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfOutstandingForfeited" xlink:to="vs_NumberOfOutstandingForfeited_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_lbl" xml:lang="en-US">Weighted Average Exercise Price, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_lbl" xml:lang="en-US">Schedule of fair value of stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl" xml:lang="en-US">Risk-free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfOptionLifeShareOptionsGranted1" xlink:href="vs-20230331.xsd#vs_DescriptionOfOptionLifeShareOptionsGranted1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DescriptionOfOptionLifeShareOptionsGranted1_lbl" xml:lang="en-US">Expected life of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfOptionLifeShareOptionsGranted1" xlink:to="vs_DescriptionOfOptionLifeShareOptionsGranted1_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpectedDividendShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpectedDividendShareOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExpectedDividendShareOptionsGranted_lbl" xml:lang="en-US">Expected dividend yield (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpectedDividendShareOptionsGranted" xlink:to="ifrs-full_ExpectedDividendShareOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl" xml:lang="en-US">Volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_lbl" xml:lang="en-US">Schedule of incentive stock options outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" xlink:to="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_OptionOutstanding" xlink:href="vs-20230331.xsd#vs_OptionOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_OptionOutstanding_lbl" xml:lang="en-US">Options Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OptionOutstanding" xlink:to="vs_OptionOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ExercisePrice1" xlink:href="vs-20230331.xsd#vs_ExercisePrice1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ExercisePrice1_lbl" xml:lang="en-US">Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExercisePrice1" xlink:to="vs_ExercisePrice1_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WeightedAverageRemainingLifeyears" xlink:href="vs-20230331.xsd#vs_WeightedAverageRemainingLifeyears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WeightedAverageRemainingLifeyears_lbl" xml:lang="en-US">Weighted Average Remaining Life (years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageRemainingLifeyears" xlink:to="vs_WeightedAverageRemainingLifeyears_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_lbl" xml:lang="en-US">Schedule of outstanding stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExercised" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExercised_lbl" xml:lang="en-US">Number Outstanding, Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingExercised" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised_lbl" xml:lang="en-US">Weighted Average Exercise Price, Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExpired" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingExpired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExpired_lbl" xml:lang="en-US">Number Outstanding, Expired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingExpired" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExpired_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired_lbl" xml:lang="en-US">Weighted Average Exercise Price, Expired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingIssued" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsNumberOutstandingIssued_lbl" xml:lang="en-US">Number Outstanding, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingIssued" xlink:to="vs_PurchaseofWarrantsNumberOutstandingIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued_lbl" xml:lang="en-US">Weighted Average Exercise Price, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock_lbl" xml:lang="en-US">Schedule of assumptions in calculating the fair value of the warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" xlink:to="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsRiskfreeInterestRate" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsRiskfreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsRiskfreeInterestRate_lbl" xml:lang="en-US">Risk-free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsRiskfreeInterestRate" xlink:to="vs_PurchaseofWarrantsRiskfreeInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsExpectedLifeOfOptions" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsExpectedLifeOfOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsExpectedLifeOfOptions_lbl" xml:lang="en-US">Expected life of warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsExpectedLifeOfOptions" xlink:to="vs_PurchaseofWarrantsExpectedLifeOfOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsExpectedDividendYieldinDollars" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsExpectedDividendYieldinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsExpectedDividendYieldinDollars_lbl" xml:lang="en-US">Expected dividend yield (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsExpectedDividendYieldinDollars" xlink:to="vs_PurchaseofWarrantsExpectedDividendYieldinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsVolatility" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsVolatility"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsVolatility_lbl" xml:lang="en-US">Volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsVolatility" xlink:to="vs_PurchaseofWarrantsVolatility_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare_lbl" xml:lang="en-US">Weighted average fair value per warrant (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" xlink:to="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock_lbl" xml:lang="en-US">Schedule of share purchase warrants outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" xlink:to="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantsOutstanding" xlink:href="vs-20230331.xsd#vs_WarrantsOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WarrantsOutstanding_lbl" xml:lang="en-US">Warrants Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsOutstanding" xlink:to="vs_WarrantsOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ExercisePricePerShareAmount" xlink:href="vs-20230331.xsd#vs_ExercisePricePerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ExercisePricePerShareAmount_lbl" xml:lang="en-US">Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExercisePricePerShareAmount" xlink:to="vs_ExercisePricePerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WeightedAverageRemainingLifes" xlink:href="vs-20230331.xsd#vs_WeightedAverageRemainingLifes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WeightedAverageRemainingLifes_lbl" xml:lang="en-US">Weighted Average Remaining Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageRemainingLifes" xlink:to="vs_WeightedAverageRemainingLifes_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl" xml:lang="en-US">RELATED PARTY TRANSACTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl" xml:lang="en-US">Schedule of key management personnel</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl" xml:lang="en-US">FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExposureExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory_lbl" xml:lang="en-US">Schedule of foreign currency risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Cash_lbl" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialInstrumentTotal" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentTotal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FinancialInstrumentTotal_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialInstrumentTotal" xlink:to="vs_FinancialInstrumentTotal_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfManagingLiquidityRisk" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfManagingLiquidityRisk"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfManagingLiquidityRisk_lbl" xml:lang="en-US">MANAGEMENT OF CAPITAL</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfManagingLiquidityRisk" xlink:to="ifrs-full_DescriptionOfManagingLiquidityRisk_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl" xml:lang="en-US">GEOGRAPHICAL SEGMENTED INFORMATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Schedule of identifiable assets by geographic segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RestrictedDeposits" xlink:href="vs-20230331.xsd#vs_RestrictedDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_RestrictedDeposits_lbl" xml:lang="en-US">Restricted deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RestrictedDeposits" xlink:to="vs_RestrictedDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DepositsAmount" xlink:href="vs-20230331.xsd#vs_DepositsAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DepositsAmount_lbl" xml:lang="en-US">Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DepositsAmount" xlink:to="vs_DepositsAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Goodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Goodwill_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Goodwill" xlink:to="ifrs-full_Goodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentOther" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PropertyAndEquipmentOther_lbl" xml:lang="en-US">Property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyAndEquipmentOther" xlink:to="vs_PropertyAndEquipmentOther_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsinDollars" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_IntangibleAssetsinDollars_lbl" xml:lang="en-US">Intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsinDollars" xlink:to="vs_IntangibleAssetsinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract17" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract17"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract17_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract17" xlink:to="vs_UnlabeledAbstract17_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract18" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract18"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract18_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract18" xlink:to="vs_UnlabeledAbstract18_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_March312022Abstract" xlink:href="vs-20230331.xsd#vs_March312022Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_March312022Abstract_lbl" xml:lang="en-US">March 31, 2022</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_March312022Abstract" xlink:to="vs_March312022Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract19" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract19"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract19_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract19" xlink:to="vs_UnlabeledAbstract19_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationTextBlock" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SupplementalCashFlowInformationTextBlock_lbl" xml:lang="en-US">SUPPLEMENTAL CASH FLOW INFORMATION</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SupplementalCashFlowInformationTextBlock" xlink:to="vs_SupplementalCashFlowInformationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashFlowStatementExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory_lbl" xml:lang="en-US">Schedule of supplemental cash flow information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NonCashInvestingAndFinancingActivitiesAbstract" xlink:href="vs-20230331.xsd#vs_NonCashInvestingAndFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NonCashInvestingAndFinancingActivitiesAbstract_lbl" xml:lang="en-US">Non-cash investing and financing activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NonCashInvestingAndFinancingActivitiesAbstract" xlink:to="vs_NonCashInvestingAndFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FairValueCommonSharesIssuedInAcquisition" xlink:href="vs-20230331.xsd#vs_FairValueCommonSharesIssuedInAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FairValueCommonSharesIssuedInAcquisition_lbl" xml:lang="en-US">Shares issued to acquire Holdco shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FairValueCommonSharesIssuedInAcquisition" xlink:to="vs_FairValueCommonSharesIssuedInAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_UnlabeledAbstract20" xlink:href="vs-20230331.xsd#vs_UnlabeledAbstract20"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_UnlabeledAbstract20_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract20" xlink:to="vs_UnlabeledAbstract20_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsAndCommitmentsTextBlock" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_LeaseObligationsAndCommitmentsTextBlock_lbl" xml:lang="en-US">LEASE OBLIGATIONS AND COMMITMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsAndCommitmentsTextBlock" xlink:to="vs_LeaseObligationsAndCommitmentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfLeaseLiabilityTableTextBlock" xlink:href="vs-20230331.xsd#vs_DisclosureOfLeaseLiabilityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DisclosureOfLeaseLiabilityTableTextBlock_lbl" xml:lang="en-US">Schedule of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfLeaseLiabilityTableTextBlock" xlink:to="vs_DisclosureOfLeaseLiabilityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeasePaymentsMade" xlink:href="vs-20230331.xsd#vs_LeasePaymentsMade"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_LeasePaymentsMade_lbl" xml:lang="en-US">Lease payments made</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeasePaymentsMade" xlink:to="vs_LeasePaymentsMade_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_InterestExpenseOnLeaseLiabilitie" xlink:href="vs-20230331.xsd#vs_InterestExpenseOnLeaseLiabilitie"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_InterestExpenseOnLeaseLiabilitie_lbl" xml:lang="en-US">Interest expense on lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_InterestExpenseOnLeaseLiabilitie" xlink:to="vs_InterestExpenseOnLeaseLiabilitie_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseLiabilitiesTotal" xlink:href="vs-20230331.xsd#vs_LeaseLiabilitiesTotal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_LeaseLiabilitiesTotal_lbl" xml:lang="en-US">Lease liabilities, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseLiabilitiesTotal" xlink:to="vs_LeaseLiabilitiesTotal_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_lbl" xml:lang="en-US">Schedule of rental agreement for office space</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" xlink:to="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" xlink:href="vs-20230331.xsd#vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" xlink:to="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">SUBSEQUENT EVENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisposalsPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Disposals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:to="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" xlink:to="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfCurrentBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings_lbl" xml:lang="en-US">Repayments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayablesAndAccruedLiabilities" xlink:href="vs-20230331.xsd#vs_AccountsPayablesAndAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="vs_AccountsPayablesAndAccruedLiabilities_lbl" xml:lang="en-US">Accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayablesAndAccruedLiabilities" xlink:to="vs_AccountsPayablesAndAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentProvisions_lbl" xml:lang="en-US">Less: current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisions" xlink:to="ifrs-full_CurrentProvisions_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_VersusSystemsHoldcoIncMember" xlink:href="vs-20230331.xsd#vs_VersusSystemsHoldcoIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_VersusSystemsHoldcoIncMember_lbl" xml:lang="en-US">Versus Systems (Holdco) Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_VersusSystemsHoldcoIncMember" xlink:to="vs_VersusSystemsHoldcoIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_VersusSystemsUKLtdMember" xlink:href="vs-20230331.xsd#vs_VersusSystemsUKLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_VersusSystemsUKLtdMember_lbl" xml:lang="en-US">Versus Systems UK, Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_VersusSystemsUKLtdMember" xlink:to="vs_VersusSystemsUKLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_VersusLLCMember" xlink:href="vs-20230331.xsd#vs_VersusLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_VersusLLCMember_lbl" xml:lang="en-US">Versus LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_VersusLLCMember" xlink:to="vs_VersusLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_XciteInteractiveIncMember" xlink:href="vs-20230331.xsd#vs_XciteInteractiveIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_XciteInteractiveIncMember_lbl" xml:lang="en-US">Xcite Interactive, Inc.[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_XciteInteractiveIncMember" xlink:to="vs_XciteInteractiveIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComputerEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComputerEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComputerEquipmentMember_lbl" xml:lang="en-US">Computers [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComputerEquipmentMember" xlink:to="ifrs-full_ComputerEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RightofuseAssetsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssetsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RightofuseAssetsMember_lbl" xml:lang="en-US">Right of use assets [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssetsMember" xlink:to="ifrs-full_RightofuseAssetsMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RightofuseAssetsMember_lbl0" xml:lang="en-US">Right of Use Asset [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssetsMember" xlink:to="ifrs-full_RightofuseAssetsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AtCostMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AtCostMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AtCostMember_lbl" xml:lang="en-US">At cost [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AtCostMember" xlink:to="ifrs-full_AtCostMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccumulatedAmortizationtMember" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationtMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccumulatedAmortizationtMember_lbl" xml:lang="en-US">Accumulated amortizationt [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccumulatedAmortizationtMember" xlink:to="vs_AccumulatedAmortizationtMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CarryingAmountMember_lbl" xml:lang="en-US">Carrying amount [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="ifrs-full_CarryingAmountMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SoftwareMember" xlink:href="vs-20230331.xsd#vs_SoftwareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SoftwareMember_lbl" xml:lang="en-US">Software [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SoftwareMember" xlink:to="vs_SoftwareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CustomerRelationshipMember" xlink:href="vs-20230331.xsd#vs_CustomerRelationshipMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CustomerRelationshipMember_lbl" xml:lang="en-US">Customer Relationships [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CustomerRelationshipMember" xlink:to="vs_CustomerRelationshipMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_TradenameMember" xlink:href="vs-20230331.xsd#vs_TradenameMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_TradenameMember_lbl" xml:lang="en-US">Tradename [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TradenameMember" xlink:to="vs_TradenameMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DevelopedTechnologyMember" xlink:href="vs-20230331.xsd#vs_DevelopedTechnologyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DevelopedTechnologyMember_lbl" xml:lang="en-US">Developed Technology [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DevelopedTechnologyMember" xlink:to="vs_DevelopedTechnologyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BottomOfRangeMember_lbl" xml:lang="en-US">Bottom of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BottomOfRangeMember_lbl0" xml:lang="en-US">Bottom of Range [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TopOfRangeMember_lbl" xml:lang="en-US">Top of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TopOfRangeMember_lbl0" xml:lang="en-US">Top of Range [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_June62023Member" xlink:href="vs-20230331.xsd#vs_June62023Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_June62023Member_lbl" xml:lang="en-US">June 6, 2023 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June62023Member" xlink:to="vs_June62023Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_September42023Member" xlink:href="vs-20230331.xsd#vs_September42023Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_September42023Member_lbl" xml:lang="en-US">September 4, 2023 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_September42023Member" xlink:to="vs_September42023Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_April22024Member" xlink:href="vs-20230331.xsd#vs_April22024Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_April22024Member_lbl" xml:lang="en-US">April 2, 2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_April22024Member" xlink:to="vs_April22024Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_June272024Member" xlink:href="vs-20230331.xsd#vs_June272024Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_June272024Member_lbl" xml:lang="en-US">June 27, 2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June272024Member" xlink:to="vs_June272024Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_September272024Member" xlink:href="vs-20230331.xsd#vs_September272024Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_September272024Member_lbl" xml:lang="en-US">September 27, 2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_September272024Member" xlink:to="vs_September272024Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_October222024Member" xlink:href="vs-20230331.xsd#vs_October222024Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_October222024Member_lbl" xml:lang="en-US">October 22, 2024 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_October222024Member" xlink:to="vs_October222024Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_July242025Member" xlink:href="vs-20230331.xsd#vs_July242025Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_July242025Member_lbl" xml:lang="en-US">July 24, 2025 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_July242025Member" xlink:to="vs_July242025Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_July312025Member" xlink:href="vs-20230331.xsd#vs_July312025Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_July312025Member_lbl" xml:lang="en-US">July 31, 2025 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_July312025Member" xlink:to="vs_July312025Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_August102025Member" xlink:href="vs-20230331.xsd#vs_August102025Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_August102025Member_lbl" xml:lang="en-US">August 10, 2025 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_August102025Member" xlink:to="vs_August102025Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_June12026Member" xlink:href="vs-20230331.xsd#vs_June12026Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_June12026Member_lbl" xml:lang="en-US">June 1, 2026 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June12026Member" xlink:to="vs_June12026Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_June292026Member" xlink:href="vs-20230331.xsd#vs_June292026Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_June292026Member_lbl" xml:lang="en-US">June 29, 2026 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June292026Member" xlink:to="vs_June292026Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_August192026Member" xlink:href="vs-20230331.xsd#vs_August192026Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_August192026Member_lbl" xml:lang="en-US">August 19, 2026 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_August192026Member" xlink:to="vs_August192026Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_March182027Member" xlink:href="vs-20230331.xsd#vs_March182027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_March182027Member_lbl" xml:lang="en-US">March 18, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_March182027Member" xlink:to="vs_March182027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_May102027Member" xlink:href="vs-20230331.xsd#vs_May102027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_May102027Member_lbl" xml:lang="en-US">May 10, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_May102027Member" xlink:to="vs_May102027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_August172027Member" xlink:href="vs-20230331.xsd#vs_August172027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_August172027Member_lbl" xml:lang="en-US">August 17, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_August172027Member" xlink:to="vs_August172027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_September202027Member" xlink:href="vs-20230331.xsd#vs_September202027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_September202027Member_lbl" xml:lang="en-US">September 20, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_September202027Member" xlink:to="vs_September202027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_February132028Member" xlink:href="vs-20230331.xsd#vs_February132028Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_February132028Member_lbl" xml:lang="en-US">February 13, 2028 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_February132028Member" xlink:to="vs_February132028Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_January202026Member" xlink:href="vs-20230331.xsd#vs_January202026Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_January202026Member_lbl" xml:lang="en-US">January 20, 2026 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_January202026Member" xlink:to="vs_January202026Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_February282027Member" xlink:href="vs-20230331.xsd#vs_February282027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_February282027Member_lbl" xml:lang="en-US">February 28, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_February282027Member" xlink:to="vs_February282027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_December62027Member" xlink:href="vs-20230331.xsd#vs_December62027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_December62027Member_lbl" xml:lang="en-US">December 6, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_December62027Member" xlink:to="vs_December62027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_December92027Member" xlink:href="vs-20230331.xsd#vs_December92027Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_December92027Member_lbl" xml:lang="en-US">December 9, 2027 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_December92027Member" xlink:to="vs_December92027Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_January182028Member" xlink:href="vs-20230331.xsd#vs_January182028Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_January182028Member_lbl" xml:lang="en-US">January 18, 2028 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_January182028Member" xlink:to="vs_January182028Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_February22028Member" xlink:href="vs-20230331.xsd#vs_February22028Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_February22028Member_lbl" xml:lang="en-US">February 2, 2028 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_February22028Member" xlink:to="vs_February22028Member_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefExecutiveOfficersMember" xlink:href="vs-20230331.xsd#vs_ChiefExecutiveOfficersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChiefExecutiveOfficersMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefExecutiveOfficersMember" xlink:to="vs_ChiefExecutiveOfficersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefFinancialOfficersMember" xlink:href="vs-20230331.xsd#vs_ChiefFinancialOfficersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChiefFinancialOfficersMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefFinancialOfficersMember" xlink:to="vs_ChiefFinancialOfficersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AdvisoryBoardMembersMember" xlink:href="vs-20230331.xsd#vs_AdvisoryBoardMembersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AdvisoryBoardMembersMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AdvisoryBoardMembersMember" xlink:to="vs_AdvisoryBoardMembersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefTechnologyOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefTechnologyOfficerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChiefTechnologyOfficerMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefTechnologyOfficerMember" xlink:to="vs_ChiefTechnologyOfficerMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DirectorsMember" xlink:href="vs-20230331.xsd#vs_DirectorsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DirectorsMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DirectorsMember" xlink:to="vs_DirectorsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefPeopleOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefPeopleOfficerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChiefPeopleOfficerMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefPeopleOfficerMember" xlink:to="vs_ChiefPeopleOfficerMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefInnovationOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefInnovationOfficerMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ChiefInnovationOfficerMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to the Chief Innovation Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefInnovationOfficerMember" xlink:to="vs_ChiefInnovationOfficerMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_OtherDirectorsAndOfficersMember" xlink:href="vs-20230331.xsd#vs_OtherDirectorsAndOfficersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_OtherDirectorsAndOfficersMember_lbl" xml:lang="en-US">Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OtherDirectorsAndOfficersMember" xlink:to="vs_OtherDirectorsAndOfficersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_CA"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_CA_lbl" xml:lang="en-US">Canada [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="country_CA_lbl"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_US"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_US_lbl" xml:lang="en-US">USA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_lbl" xml:lang="en-US">Account Notes Loans and Financing Receivables by Billing Status Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:to="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfSharebasedPaymentArrangementsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis_lbl" xml:lang="en-US">Types of share-based payment arrangements [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:to="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LossPerShareTotalled" xlink:href="vs-20230331.xsd#vs_LossPerShareTotalled"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_LossPerShareTotalled_lbl" xml:lang="en-US">Loss per share totaled</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LossPerShareTotalled" xlink:to="vs_LossPerShareTotalled_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangiableAssetsUsefulLife" xlink:href="vs-20230331.xsd#vs_IntangiableAssetsUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_IntangiableAssetsUsefulLife_lbl" xml:lang="en-US">Intangible assets useful life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangiableAssetsUsefulLife" xlink:to="vs_IntangiableAssetsUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DeferredTaxAsset" xlink:href="vs-20230331.xsd#vs_DeferredTaxAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DeferredTaxAsset_lbl" xml:lang="en-US">Incurred amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DeferredTaxAsset" xlink:to="vs_DeferredTaxAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantDerivativeLoss" xlink:href="vs-20230331.xsd#vs_WarrantDerivativeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WarrantDerivativeLoss_lbl" xml:lang="en-US">Warrant derivative loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantDerivativeLoss" xlink:to="vs_WarrantDerivativeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherLiabilities_lbl" xml:lang="en-US">Warrant liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FunctionalAndPresentationCurrencyDescription" xlink:href="vs-20230331.xsd#vs_FunctionalAndPresentationCurrencyDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_FunctionalAndPresentationCurrencyDescription_lbl" xml:lang="en-US">Functional and presentation currency description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FunctionalAndPresentationCurrencyDescription" xlink:to="vs_FunctionalAndPresentationCurrencyDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AllowanceForDoubtfulAccounts" xlink:href="vs-20230331.xsd#vs_AllowanceForDoubtfulAccounts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AllowanceForDoubtfulAccounts" xlink:to="vs_AllowanceForDoubtfulAccounts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherReceivables_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_GuaranteedInvestment" xlink:href="vs-20230331.xsd#vs_GuaranteedInvestment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_GuaranteedInvestment_lbl" xml:lang="en-US">Guaranteed investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GuaranteedInvestment" xlink:to="vs_GuaranteedInvestment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Ownership interest percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ExchangeOfCommonShares" xlink:href="vs-20230331.xsd#vs_ExchangeOfCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ExchangeOfCommonShares_lbl" xml:lang="en-US">Exchange of common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExchangeOfCommonShares" xlink:to="vs_ExchangeOfCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseOfWarrantsShares" xlink:href="vs-20230331.xsd#vs_PurchaseOfWarrantsShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_PurchaseOfWarrantsShares_lbl" xml:lang="en-US">Purchase of warrants, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseOfWarrantsShares" xlink:to="vs_PurchaseOfWarrantsShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination_lbl" xml:lang="en-US">Business combination, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" xlink:to="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SummaryOfAcquisitionDescription" xlink:href="vs-20230331.xsd#vs_SummaryOfAcquisitionDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SummaryOfAcquisitionDescription_lbl" xml:lang="en-US">Summary of acquisition description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SummaryOfAcquisitionDescription" xlink:to="vs_SummaryOfAcquisitionDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RecoverableAmount" xlink:href="vs-20230331.xsd#vs_RecoverableAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_RecoverableAmount_lbl" xml:lang="en-US">Recoverable amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RecoverableAmount" xlink:to="vs_RecoverableAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome_lbl" xml:lang="en-US">Impaired asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" xlink:to="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_GoodwillAmount" xlink:href="vs-20230331.xsd#vs_GoodwillAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_GoodwillAmount_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GoodwillAmount" xlink:to="vs_GoodwillAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsUnderDevelopment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsUnderDevelopment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsUnderDevelopment_lbl" xml:lang="en-US">Written down intangible asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsUnderDevelopment" xlink:to="ifrs-full_IntangibleAssetsUnderDevelopment_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AdditionalImpairment" xlink:href="vs-20230331.xsd#vs_AdditionalImpairment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AdditionalImpairment_lbl" xml:lang="en-US">Additional impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AdditionalImpairment" xlink:to="vs_AdditionalImpairment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherRevenue_lbl" xml:lang="en-US">Contributed revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRevenue" xlink:to="ifrs-full_OtherRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RepaidOfPrincipalAmount" xlink:href="vs-20230331.xsd#vs_RepaidOfPrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_RepaidOfPrincipalAmount_lbl" xml:lang="en-US">Repaid of principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RepaidOfPrincipalAmount" xlink:to="vs_RepaidOfPrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedInterest" xlink:href="vs-20230331.xsd#vs_AccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccruedInterest_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedInterest" xlink:to="vs_AccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FinanceCosts_lbl" xml:lang="en-US">Finance expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IssuedShareCapitalDescription" xlink:href="vs-20230331.xsd#vs_IssuedShareCapitalDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_IssuedShareCapitalDescription_lbl" xml:lang="en-US">Issued share capital description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IssuedShareCapitalDescription" xlink:to="vs_IssuedShareCapitalDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CommonSharesIssuedAndOutstandingPercentage" xlink:href="vs-20230331.xsd#vs_CommonSharesIssuedAndOutstandingPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CommonSharesIssuedAndOutstandingPercentage_lbl" xml:lang="en-US">Common shares issued and outstanding percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommonSharesIssuedAndOutstandingPercentage" xlink:to="vs_CommonSharesIssuedAndOutstandingPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareOptionVestingPeriod" xlink:href="vs-20230331.xsd#vs_ShareOptionVestingPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ShareOptionVestingPeriod_lbl" xml:lang="en-US">Option vesting period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareOptionVestingPeriod" xlink:to="vs_ShareOptionVestingPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_StocksOptionGranted" xlink:href="vs-20230331.xsd#vs_StocksOptionGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_StocksOptionGranted_lbl" xml:lang="en-US">Stocks option granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_StocksOptionGranted" xlink:to="vs_StocksOptionGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl" xml:lang="en-US">Share-based compensation (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantsIssued" xlink:href="vs-20230331.xsd#vs_WarrantsIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WarrantsIssued_lbl" xml:lang="en-US">Warrants issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsIssued" xlink:to="vs_WarrantsIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantExercisePriceDecrease_lbl" xml:lang="en-US">Exercise price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceDecrease" xlink:to="us-gaap_WarrantExercisePriceDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SharePurchaseWarrantsDescription" xlink:href="vs-20230331.xsd#vs_SharePurchaseWarrantsDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SharePurchaseWarrantsDescription_lbl" xml:lang="en-US">Share purchase warrants description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharePurchaseWarrantsDescription" xlink:to="vs_SharePurchaseWarrantsDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_OfficeSharingAndOccupancyCosts" xlink:href="vs-20230331.xsd#vs_OfficeSharingAndOccupancyCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_OfficeSharingAndOccupancyCosts_lbl" xml:lang="en-US">Office sharing and occupancy costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OfficeSharingAndOccupancyCosts" xlink:to="vs_OfficeSharingAndOccupancyCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmountsPayableRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl" xml:lang="en-US">Amount of accounts payable and accrued liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsLongTermNotes" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsLongTermNotes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_RelatedPartyTransactionsLongTermNotes_lbl" xml:lang="en-US">Long term notes amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsLongTermNotes" xlink:to="vs_RelatedPartyTransactionsLongTermNotes_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ExchangeRatePercentage" xlink:href="vs-20230331.xsd#vs_ExchangeRatePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ExchangeRatePercentage_lbl" xml:lang="en-US">Exchange rate, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExchangeRatePercentage" xlink:to="vs_ExchangeRatePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NetLossAmount" xlink:href="vs-20230331.xsd#vs_NetLossAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NetLossAmount_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLossAmount" xlink:to="vs_NetLossAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_MonthlyFee" xlink:href="vs-20230331.xsd#vs_MonthlyFee"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_MonthlyFee_lbl" xml:lang="en-US">Monthly fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_MonthlyFee" xlink:to="vs_MonthlyFee_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities_lbl" xml:lang="en-US">Rental agreement description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" xlink:to="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableOutstanding" xlink:href="vs-20230331.xsd#vs_NotesPayableOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_NotesPayableOutstanding_lbl" xml:lang="en-US">Notes payable outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableOutstanding" xlink:to="vs_NotesPayableOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl" xml:lang="en-US">Basic and diluted loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+453+9s6NmRgAZVglfp4GiA==] CSR-->
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl" xml:lang="en-US">Intangible assets excluding goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory_lbl" xml:lang="en-US">Deferred Financing Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl" xml:lang="en-US">Impairment of intangible assets excluding goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl" xml:lang="en-US">Income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_CurrentIncomeTaxExplanatory" xlink:href="vs-20230331.xsd#vs_CurrentIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_CurrentIncomeTaxExplanatory_lbl" xml:lang="en-US">Current income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CurrentIncomeTaxExplanatory" xlink:to="vs_CurrentIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_lbl" xml:lang="en-US">Deferred income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl" xml:lang="en-US">Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory_lbl" xml:lang="en-US">Lease liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" xlink:to="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl" xml:lang="en-US">Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl" xml:lang="en-US">Government grants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest_lbl" xml:lang="en-US">Non-controlling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest" xlink:to="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements_lbl" xml:lang="en-US">Valuation of equity units issued in private placements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" xlink:to="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" xlink:href="vs-20230331.xsd#vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock_lbl" xml:lang="en-US">Warrants issued in equity financing transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" xlink:to="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl" xml:lang="en-US">Share-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xml:lang="en-US">Revenue recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForDeferredRevenue" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForDeferredRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DescriptionOfAccountingPolicyForDeferredRevenue_lbl" xml:lang="en-US">Deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForDeferredRevenue" xlink:to="vs_DescriptionOfAccountingPolicyForDeferredRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xml:lang="en-US">Foreign exchange</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss_lbl" xml:lang="en-US">Comprehensive Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss" xlink:to="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_GSTMember" xlink:href="vs-20230331.xsd#vs_GSTMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_GSTMember_lbl" xml:lang="en-US">GST receivable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GSTMember" xlink:to="vs_GSTMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ClassAShareMember" xlink:href="vs-20230331.xsd#vs_ClassAShareMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_ClassAShareMember_lbl" xml:lang="en-US">Class A share [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ClassAShareMember" xlink:to="vs_ClassAShareMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_StockOptionsMember" xlink:href="vs-20230331.xsd#vs_StockOptionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_StockOptionsMember_lbl" xml:lang="en-US">Stock Options [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_StockOptionsMember" xlink:to="vs_StockOptionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AWarrantMember" xlink:href="vs-20230331.xsd#vs_AWarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AWarrantMember_lbl" xml:lang="en-US">A Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AWarrantMember" xlink:to="vs_AWarrantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityMember_lbl" xml:lang="en-US">Equity [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_EquityMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xml:lang="en-US">Statement of changes in equity [line items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationTablesTable" xlink:href="vs-20230331.xsd#vs_BasisofPresentationTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_BasisofPresentationTablesTable_lbl" xml:lang="en-US">Basis of Presentation (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_BasisofPresentationTablesTable" xlink:to="vs_BasisofPresentationTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationTablesLineItems" xlink:href="vs-20230331.xsd#vs_BasisofPresentationTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_BasisofPresentationTablesLineItems_lbl" xml:lang="en-US">Basis of Presentation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_BasisofPresentationTablesLineItems" xlink:to="vs_BasisofPresentationTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesTablesTable" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SignificantAccountingPoliciesTablesTable_lbl" xml:lang="en-US">Significant Accounting Policies (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SignificantAccountingPoliciesTablesTable" xlink:to="vs_SignificantAccountingPoliciesTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesTablesLineItems" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SignificantAccountingPoliciesTablesLineItems_lbl" xml:lang="en-US">Significant accounting policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SignificantAccountingPoliciesTablesLineItems" xlink:to="vs_SignificantAccountingPoliciesTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncTablesTable" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AcquisitionofXciteInteractiveIncTablesTable_lbl" xml:lang="en-US">Acquisition of Xcite Interactive, Inc. (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AcquisitionofXciteInteractiveIncTablesTable" xlink:to="vs_AcquisitionofXciteInteractiveIncTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncTablesLineItems" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AcquisitionofXciteInteractiveIncTablesLineItems_lbl" xml:lang="en-US">Acquisition of Xcite Interactive, Inc. [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AcquisitionofXciteInteractiveIncTablesLineItems" xlink:to="vs_AcquisitionofXciteInteractiveIncTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsTablesTable" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangibleAssetsTablesTable_lbl" xml:lang="en-US">Intangible Assets (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsTablesTable" xlink:to="vs_IntangibleAssetsTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsTablesLineItems" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangibleAssetsTablesLineItems_lbl" xml:lang="en-US">Intangible Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsTablesLineItems" xlink:to="vs_IntangibleAssetsTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesTable" xlink:href="vs-20230331.xsd#vs_AccountsPayableandAccruedLiabilitiesTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesTable_lbl" xml:lang="en-US">Accounts Payable and Accrued Liabilities (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableandAccruedLiabilitiesTablesTable" xlink:to="vs_AccountsPayableandAccruedLiabilitiesTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:href="vs-20230331.xsd#vs_AccountsPayableandAccruedLiabilitiesTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems_lbl" xml:lang="en-US">Accounts Payable And Accrued Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:to="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyTablesTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyTablesTable_lbl" xml:lang="en-US">Notes Payable &#8211; Related Party (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyTablesTable" xlink:to="vs_NotesPayableRelatedPartyTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyTablesLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyTablesLineItems_lbl" xml:lang="en-US">Notes Payable &#8211; Related Party [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyTablesLineItems" xlink:to="vs_NotesPayableRelatedPartyTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesTablesTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesTablesTable_lbl" xml:lang="en-US">Share Capital and Reserves (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesTablesTable" xlink:to="vs_ShareCapitalandReservesTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesTablesLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesTablesLineItems_lbl" xml:lang="en-US">Share Capital and Reserves Tables [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="vs_ShareCapitalandReservesTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsTablesTable" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RelatedPartyTransactionsTablesTable_lbl" xml:lang="en-US">Related Party Transactions (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsTablesTable" xlink:to="vs_RelatedPartyTransactionsTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsTablesLineItems" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_RelatedPartyTransactionsTablesLineItems_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsTablesLineItems" xlink:to="vs_RelatedPartyTransactionsTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsandCommitmentsTablesTable" xlink:href="vs-20230331.xsd#vs_LeaseObligationsandCommitmentsTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeaseObligationsandCommitmentsTablesTable_lbl" xml:lang="en-US">Lease Obligations and Commitments (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsandCommitmentsTablesTable" xlink:to="vs_LeaseObligationsandCommitmentsTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:href="vs-20230331.xsd#vs_LeaseObligationsandCommitmentsTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_LeaseObligationsandCommitmentsTablesLineItems_lbl" xml:lang="en-US">Lease Obligations and Commitments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:to="vs_LeaseObligationsandCommitmentsTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember_lbl" xml:lang="en-US">Entity&apos;s total for subsidiaries [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:href="vs-20230331.xsd#vs_BasisofPresentationDetailsScheduleofsubsidiaryTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable_lbl" xml:lang="en-US">Basis of Presentation (Details) - Schedule of subsidiary [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:to="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:href="vs-20230331.xsd#vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems_lbl" xml:lang="en-US">Basis of Presentation (Details) - Schedule of subsidiary [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property, plant and equipment [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable_lbl" xml:lang="en-US">Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:to="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems_lbl" xml:lang="en-US">Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:to="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AggregatedMeasurementMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AggregatedMeasurementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AggregatedMeasurementMember_lbl" xml:lang="en-US">Aggregated measurement [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="ifrs-full_AggregatedMeasurementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:href="vs-20230331.xsd#vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable_lbl" xml:lang="en-US">Property and Equipment (Details) - Schedule of property and equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:to="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:href="vs-20230331.xsd#vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems_lbl" xml:lang="en-US">Property and Equipment (Details) - Schedule of property and equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:to="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable_lbl" xml:lang="en-US">Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:to="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems_lbl" xml:lang="en-US">Schedule of Consideration [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_lbl" xml:lang="en-US">Intangible assets other than goodwill [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable_lbl" xml:lang="en-US">Intangible Assets (Details) - Schedule of intangible assets [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:to="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems_lbl" xml:lang="en-US">Intangible Assets (Details) - Schedule of intangible assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:to="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable_lbl" xml:lang="en-US">Notes Payable &#8211; Related Party (Details) - Schedule of finance expense [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:to="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems_lbl" xml:lang="en-US">Schedule of Notes to their Present Value [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangesMember_lbl" xml:lang="en-US">Ranges [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_RangesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of fair value of stock options [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:to="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of fair value of stock options [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateDomain" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AwardsDateDomain_lbl" xml:lang="en-US">AwardsDate [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AwardsDateDomain" xlink:to="vs_AwardsDateDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems_lbl" xml:lang="en-US">Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_TitleOfIndividualsDomain" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_TitleOfIndividualsDomain_lbl" xml:lang="en-US">TitleOfIndividuals [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_TitleOfIndividualsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable_lbl" xml:lang="en-US">Related Party Transactions (Details) - Schedule of key management personnel [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:to="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems_lbl" xml:lang="en-US">Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:to="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable_lbl" xml:lang="en-US">Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:to="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems_lbl" xml:lang="en-US">Schedule of Foreign Currency Risk [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SegmentGeographicalDomain_lbl" xml:lang="en-US">Geographical [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SegmentGeographicalDomain" xlink:to="srt_SegmentGeographicalDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:href="vs-20230331.xsd#vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable_lbl" xml:lang="en-US">Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:to="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:href="vs-20230331.xsd#vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems_lbl" xml:lang="en-US">Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable_lbl" xml:lang="en-US">Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:to="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems_lbl" xml:lang="en-US">Schedule of Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:to="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain_lbl" xml:lang="en-US">AccountNotesLoansAndFinancingReceivablesByBillingStatusType [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" xlink:to="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ReceivablesDetailsTable" xlink:href="vs-20230331.xsd#vs_ReceivablesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ReceivablesDetailsTable_lbl" xml:lang="en-US">Receivables (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ReceivablesDetailsTable" xlink:to="vs_ReceivablesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ReceivablesDetailsLineItems" xlink:href="vs-20230331.xsd#vs_ReceivablesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ReceivablesDetailsLineItems_lbl" xml:lang="en-US">Receivables (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ReceivablesDetailsLineItems" xlink:to="vs_ReceivablesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipDomain_lbl" xml:lang="en-US">Ownership [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipDomain" xlink:to="srt_OwnershipDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NonControllingInterestinVersusLLCDetailsTable" xlink:href="vs-20230331.xsd#vs_NonControllingInterestinVersusLLCDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NonControllingInterestinVersusLLCDetailsTable_lbl" xml:lang="en-US">Non-Controlling Interest in Versus LLC (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NonControllingInterestinVersusLLCDetailsTable" xlink:to="vs_NonControllingInterestinVersusLLCDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:href="vs-20230331.xsd#vs_NonControllingInterestinVersusLLCDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NonControllingInterestinVersusLLCDetailsLineItems_lbl" xml:lang="en-US">Non-Controlling Interest in Versus LLC (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="vs_NonControllingInterestinVersusLLCDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyDetailsTable_lbl" xml:lang="en-US">Notes Payable &#8211; Related Party (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyDetailsTable" xlink:to="vs_NotesPayableRelatedPartyDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyDetailsLineItems_lbl" xml:lang="en-US">Disclosure of trade and other payables [text block] [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:to="vs_NotesPayableRelatedPartyDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SharebasedPaymentArrangementsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharebasedPaymentArrangementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SharebasedPaymentArrangementsMember_lbl" xml:lang="en-US">Share-based payment arrangements [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SharebasedPaymentArrangementsMember" xlink:to="ifrs-full_SharebasedPaymentArrangementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsTable_lbl" xml:lang="en-US">Share Capital and Reserves (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsTable" xlink:to="vs_ShareCapitalandReservesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalandReservesDetailsLineItems_lbl" xml:lang="en-US">Share Capital and Reserves (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_ShareCapitalandReservesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SubsequentEventsDetailsTable" xlink:href="vs-20230331.xsd#vs_SubsequentEventsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SubsequentEventsDetailsTable_lbl" xml:lang="en-US">Subsequent Events (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SubsequentEventsDetailsTable" xlink:to="vs_SubsequentEventsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_SubsequentEventsDetailsLineItems" xlink:href="vs-20230331.xsd#vs_SubsequentEventsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="vs_SubsequentEventsDetailsLineItems_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SubsequentEventsDetailsLineItems" xlink:to="vs_SubsequentEventsDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlock_lbl0" xml:lang="en-US">The disclosure of Accounts Payable and Accrued Liabilities. [Refer: Accruals;  liabilities]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableAndAccruedLiabilitiestextBlock" xlink:to="vs_AccountsPayableAndAccruedLiabilitiestextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_AccruedInterest_lbl0" xml:lang="en-US">Accrued interest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedInterest" xlink:to="vs_AccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_AccruedLiabilitiesAmount_lbl0" xml:lang="en-US">Amount of accrued liability.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedLiabilitiesAmount" xlink:to="vs_AccruedLiabilitiesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_AdditionalImpairment_lbl0" xml:lang="en-US">Additional impairment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AdditionalImpairment" xlink:to="vs_AdditionalImpairment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_Additions1_lbl0" xml:lang="en-US">Additions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Additions1" xlink:to="vs_Additions1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_AllowanceForDoubtfulAccounts_lbl0" xml:lang="en-US">Allowance for doubtful accounts.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AllowanceForDoubtfulAccounts" xlink:to="vs_AllowanceForDoubtfulAccounts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_AssetsRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">The amount recognised as of the acquisition date for assets acquired in a business combination.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AssetsRecognisedAsOfAcquisitionDate" xlink:to="vs_AssetsRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_CommonSharesIssuedAndOutstandingPercentage_lbl0" xml:lang="en-US">Common shares issued and outstanding percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommonSharesIssuedAndOutstandingPercentage" xlink:to="vs_CommonSharesIssuedAndOutstandingPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_DeferredTaxAsset_lbl0" xml:lang="en-US">The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DeferredTaxAsset" xlink:to="vs_DeferredTaxAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory_lbl0" xml:lang="en-US">The description of the entity&apos;s accounting policy for lease liability.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" xlink:to="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_DisclosureOfAccountsReceivableTextBlock_lbl0" xml:lang="en-US">Disclosure of Accounts Receivable [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfAccountsReceivableTextBlock" xlink:to="vs_DisclosureOfAccountsReceivableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_DisclosureOfLeaseLiabilityTableTextBlock_lbl0" xml:lang="en-US">Disclosure of Lease Liability Table Text Block.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfLeaseLiabilityTableTextBlock" xlink:to="vs_DisclosureOfLeaseLiabilityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_DisclosureOfRestrictedDeposit_lbl0" xml:lang="en-US">Restricted Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfRestrictedDeposit" xlink:to="vs_DisclosureOfRestrictedDeposit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ExchangeOfCommonShares_lbl0" xml:lang="en-US">Exchange of common shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExchangeOfCommonShares" xlink:to="vs_ExchangeOfCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ExchangeRatePercentage_lbl0" xml:lang="en-US">Exchange rate, percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExchangeRatePercentage" xlink:to="vs_ExchangeRatePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ExerciseOfWarrantsinShares_lbl0" xml:lang="en-US">Number of shares exercise of warrants.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExerciseOfWarrantsinShares" xlink:to="vs_ExerciseOfWarrantsinShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ExercisePrice1_lbl0" xml:lang="en-US">Exercise price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExercisePrice1" xlink:to="vs_ExercisePrice1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_FairValueCommonSharesIssuedInAcquisition_lbl0" xml:lang="en-US">Fair value common shares issued in acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FairValueCommonSharesIssuedInAcquisition" xlink:to="vs_FairValueCommonSharesIssuedInAcquisition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_FinanceExpense1_lbl0" xml:lang="en-US">The amount of costs associated with financing activities of the entity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinanceExpense1" xlink:to="vs_FinanceExpense1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_FinancialAssetsDeposits_lbl0" xml:lang="en-US">Deposit.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsDeposits" xlink:to="vs_FinancialAssetsDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ForeignCurrencyAdjustment1_lbl0" xml:lang="en-US">Amount of foreign currency adjustments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForeignCurrencyAdjustment1" xlink:to="vs_ForeignCurrencyAdjustment1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ForeignExchangesLoss_lbl0" xml:lang="en-US">Foreign exchange loss.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForeignExchangesLoss" xlink:to="vs_ForeignExchangesLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ForgivenessOnGovernmentLoan_lbl0" xml:lang="en-US">Forgiveness on government loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForgivenessOnGovernmentLoan" xlink:to="vs_ForgivenessOnGovernmentLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_GoodwillAmount_lbl0" xml:lang="en-US">Amount of goodwill.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GoodwillAmount" xlink:to="vs_GoodwillAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_GrossForeignExchangeAdjustment_lbl0" xml:lang="en-US">The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GrossForeignExchangeAdjustment" xlink:to="vs_GrossForeignExchangeAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_GuaranteedInvestment_lbl0" xml:lang="en-US">Guaranteed investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GuaranteedInvestment" xlink:to="vs_GuaranteedInvestment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_HoldcoSharesExchangedForCommonShares_lbl0" xml:lang="en-US">Amount of holdco shares exchanged for common shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_HoldcoSharesExchangedForCommonShares" xlink:to="vs_HoldcoSharesExchangedForCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_Impairments_lbl0" xml:lang="en-US">Impairment amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Impairments" xlink:to="vs_Impairments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_IntangiableAssetsUsefulLife_lbl0" xml:lang="en-US">Intangiable assets useful life.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangiableAssetsUsefulLife" xlink:to="vs_IntangiableAssetsUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_LeaseObligationsAndCommitmentsTextBlock_lbl0" xml:lang="en-US">Lease Obligations and Commitments [Text Block].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsAndCommitmentsTextBlock" xlink:to="vs_LeaseObligationsAndCommitmentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_LeasePaymentsMade_lbl0" xml:lang="en-US">Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeasePaymentsMade" xlink:to="vs_LeasePaymentsMade_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_LeasesLiabilities_lbl0" xml:lang="en-US">The amount of liabilities related to the entity&apos;s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeasesLiabilities" xlink:to="vs_LeasesLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_LiabilitiesRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">The amount recognised as of the acquisition date for liabilities assumed in a business combination.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="vs_LiabilitiesRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_MonthlyFee_lbl0" xml:lang="en-US">Monthly fee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_MonthlyFee" xlink:to="vs_MonthlyFee_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_NetLiabilities_lbl0" xml:lang="en-US">Net liabilities assumed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLiabilities" xlink:to="vs_NetLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_NetLoss_lbl0" xml:lang="en-US">Loss and comprehensive loss recognised as of acquisition date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLoss" xlink:to="vs_NetLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_NetLossAmount_lbl0" xml:lang="en-US">Net Loss amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLossAmount" xlink:to="vs_NetLossAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_NetLossAttributedToNoncontrollingInterest_lbl0" xml:lang="en-US">Loss and comprehensive loss attributed to non-controlling interest recognised as of acquisition date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLossAttributedToNoncontrollingInterest" xlink:to="vs_NetLossAttributedToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_NoncontrollingInterestPercentage_lbl0" xml:lang="en-US">Non-controlling interest percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NoncontrollingInterestPercentage" xlink:to="vs_NoncontrollingInterestPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_NotesPayableOutstanding_lbl0" xml:lang="en-US">Notes payable outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableOutstanding" xlink:to="vs_NotesPayableOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_Notespayable_lbl1" xml:lang="en-US">Notes payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Notespayable" xlink:to="vs_Notespayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_OfficeSharingAndOccupancyCosts_lbl0" xml:lang="en-US">Office sharing and occupancy costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OfficeSharingAndOccupancyCosts" xlink:to="vs_OfficeSharingAndOccupancyCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears_lbl0" xml:lang="en-US">Future rental payments receivable within the third year from the balance sheet date under an operating lease.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" xlink:to="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_OptionOutstanding_lbl0" xml:lang="en-US">Options Outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OptionOutstanding" xlink:to="vs_OptionOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PrincipalActivity_lbl0" xml:lang="en-US">Principal Activity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PrincipalActivity" xlink:to="vs_PrincipalActivity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PropertyAndEquipmentOther_lbl0" xml:lang="en-US">Property and equipment&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyAndEquipmentOther" xlink:to="vs_PropertyAndEquipmentOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseOfEquipment_lbl0" xml:lang="en-US">Assuming that the purchase of equipment is a long-term or noncurrent asset that will be used in a business, the purchase will not be reported on the profit and loss statement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseOfEquipment" xlink:to="vs_PurchaseOfEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseOfWarrantsShares_lbl0" xml:lang="en-US">Purchase of warrants, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseOfWarrantsShares" xlink:to="vs_PurchaseOfWarrantsShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsExpectedLifeOfOptions_lbl0" xml:lang="en-US">Expected life of options.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsExpectedLifeOfOptions" xlink:to="vs_PurchaseofWarrantsExpectedLifeOfOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExercised_lbl0" xml:lang="en-US">Number Outstanding, Exercised.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingExercised" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExpired_lbl0" xml:lang="en-US">Number Outstanding, Expired.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingExpired" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExpired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsNumberOutstandingIssued_lbl0" xml:lang="en-US">Number Outstanding, Issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingIssued" xlink:to="vs_PurchaseofWarrantsNumberOutstandingIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsRiskfreeInterestRate_lbl0" xml:lang="en-US">Risk-free interest rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsRiskfreeInterestRate" xlink:to="vs_PurchaseofWarrantsRiskfreeInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsVolatility_lbl0" xml:lang="en-US">Purchase of Warrants Volatility.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsVolatility" xlink:to="vs_PurchaseofWarrantsVolatility_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl1" xml:lang="en-US">Weighted Average Exercise Price, Balance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised_lbl0" xml:lang="en-US">Weighted Average Exercise Price, Exercised.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired_lbl0" xml:lang="en-US">Weighted Average Exercise Price, Expired.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued_lbl0" xml:lang="en-US">Weighted Average Exercise Price, Issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare_lbl0" xml:lang="en-US">Weighted average fair value per warrant (in Dollars per share).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" xlink:to="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_RecoverableAmount_lbl0" xml:lang="en-US">Recoverable amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RecoverableAmount" xlink:to="vs_RecoverableAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_RelatedPartyTransactionsLongTermNotes_lbl0" xml:lang="en-US">Long term notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsLongTermNotes" xlink:to="vs_RelatedPartyTransactionsLongTermNotes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_RepaidOfPrincipalAmount_lbl0" xml:lang="en-US">Repaid of principal amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RepaidOfPrincipalAmount" xlink:to="vs_RepaidOfPrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">The cash outflow to settle borrowing, classified as financing activities. [Refer: Borrowings]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:to="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_RestrictedDeposits_lbl0" xml:lang="en-US">Restricted deposits&#xd;
..</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RestrictedDeposits" xlink:to="vs_RestrictedDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock_lbl0" xml:lang="en-US">Schedule of assumptions in calculating the fair value of the warrants table text block.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" xlink:to="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock_lbl0" xml:lang="en-US">Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" xlink:to="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock_lbl0" xml:lang="en-US">Schedule of share purchase warrants outstanding table text block.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" xlink:to="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ShareIssuanceCosts_lbl0" xml:lang="en-US">Payments for share issue costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareIssuanceCosts" xlink:to="vs_ShareIssuanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ShareOptionVestingPeriod_lbl0" xml:lang="en-US">Share option vesting period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareOptionVestingPeriod" xlink:to="vs_ShareOptionVestingPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_SharesIssuedInPrivatePlacement_lbl0" xml:lang="en-US">Shares issued in private placement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPrivatePlacement" xlink:to="vs_SharesIssuedInPrivatePlacement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_SharesIssuedInPrivatePlacements_lbl0" xml:lang="en-US">Shares issued in private placement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPrivatePlacements" xlink:to="vs_SharesIssuedInPrivatePlacements_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_SharesIssuedWithAcquisition_lbl0" xml:lang="en-US">Amount of shares issued with acquisition.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedWithAcquisition" xlink:to="vs_SharesIssuedWithAcquisition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_SharesIssuedWithAcquisitionShares_lbl0" xml:lang="en-US">Shares issued with acquisition shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedWithAcquisitionShares" xlink:to="vs_SharesIssuedWithAcquisitionShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_SoftwareDeliveryCosts_lbl0" xml:lang="en-US">Software delivery costs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SoftwareDeliveryCosts" xlink:to="vs_SoftwareDeliveryCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_StocksOptionGranted_lbl0" xml:lang="en-US">Stocks Option Granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_StocksOptionGranted" xlink:to="vs_StocksOptionGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_TotalOperatingExpense_lbl0" xml:lang="en-US">The amount of all operating expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_TotalOperatingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_WarrantsIssued_lbl0" xml:lang="en-US">Shares of Warrants issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsIssued" xlink:to="vs_WarrantsIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl1" xml:lang="en-US">The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:to="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_WeightedAverageRemainingLifeyears_lbl0" xml:lang="en-US">Weighted average remaining life.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageRemainingLifeyears" xlink:to="vs_WeightedAverageRemainingLifeyears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="vs_ClassAShareMember_lbl0" xml:lang="en-US">Class A share [Member].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ClassAShareMember" xlink:to="vs_ClassAShareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl0" xml:lang="en-US">Percentage of voting equity interests acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock_lbl1" xml:lang="en-US">Schedule Of Assumptions In Calculating The Fair Value Of The Warrants Tabletext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" xlink:to="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExpired_lbl1" xml:lang="en-US">Purchaseof Warrants Number Outstanding Expired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingExpired" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExpired_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DirectorsMember_lbl0" xml:lang="en-US">Directors Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DirectorsMember" xlink:to="vs_DirectorsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharesIssuedInPrivatePlacements_lbl1" xml:lang="en-US">Shares Issued In Private Placements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPrivatePlacements" xlink:to="vs_SharesIssuedInPrivatePlacements_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PrepaidsAndDepositsAmount_lbl0" xml:lang="en-US">Prepaids And Deposits Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PrepaidsAndDepositsAmount" xlink:to="vs_PrepaidsAndDepositsAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CommitmentToIssueSharesMember_lbl0" xml:lang="en-US">Commitment To Issue Shares Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommitmentToIssueSharesMember" xlink:to="vs_CommitmentToIssueSharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayables_lbl0" xml:lang="en-US">Trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Description of useful life, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:to="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PPPShare_lbl0" xml:lang="en-US">PPPShare</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PPPShare" xlink:to="vs_PPPShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NetLossAmount_lbl1" xml:lang="en-US">Net Loss Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLossAmount" xlink:to="vs_NetLossAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RestrictedDeposits_lbl1" xml:lang="en-US">Restricted Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RestrictedDeposits" xlink:to="vs_RestrictedDeposits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CurrentIncomeTaxExplanatory_lbl0" xml:lang="en-US">Current Income Tax Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CurrentIncomeTaxExplanatory" xlink:to="vs_CurrentIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SubsequentEventsDetailsLineItems_lbl0" xml:lang="en-US">Subsequent Events Details Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SubsequentEventsDetailsLineItems" xlink:to="vs_SubsequentEventsDetailsLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl0" xml:lang="en-US">Entity File Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NoncontrollingInterestPercentage_lbl1" xml:lang="en-US">Noncontrolling Interest Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NoncontrollingInterestPercentage" xlink:to="vs_NoncontrollingInterestPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract_lbl0" xml:lang="en-US">Identifiable Assets Acquired And Liabilities Assumed Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SupplementalCashFlowInformationNote18Abstract_lbl0" xml:lang="en-US">Supplemental Cash Flow Information Note18 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SupplementalCashFlowInformationNote18Abstract" xlink:to="vs_SupplementalCashFlowInformationNote18Abstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract_lbl" xml:lang="en-US">Schedule Of Estimated Residual Value And Estimated Economic Life Of The Specific Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract" xlink:to="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract_lbl" xml:lang="en-US">Schedule Of Share Purchase Warrants Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract" xlink:to="vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Current liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory_lbl1" xml:lang="en-US">Description Of Accounting Policy For Lease Liability Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" xlink:to="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ClassAShareMember_lbl1" xml:lang="en-US">Class AShare Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ClassAShareMember" xlink:to="vs_ClassAShareMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SummaryOfAcquisitionDescription_lbl0" xml:lang="en-US">Summary Of Acquisition Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SummaryOfAcquisitionDescription" xlink:to="vs_SummaryOfAcquisitionDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AtCostMember_lbl0" xml:lang="en-US">At cost [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AtCostMember" xlink:to="ifrs-full_AtCostMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangibleAssetsOtherThanGoodwillAmount_lbl1" xml:lang="en-US">Intangible Assets Other Than Goodwill Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsOtherThanGoodwillAmount" xlink:to="vs_IntangibleAssetsOtherThanGoodwillAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ForgivenessOnGovernmentLoan_lbl1" xml:lang="en-US">Forgiveness On Government Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForgivenessOnGovernmentLoan" xlink:to="vs_ForgivenessOnGovernmentLoan_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_XciteInteractiveIncMember_lbl0" xml:lang="en-US">Xcite Interactive Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_XciteInteractiveIncMember" xlink:to="vs_XciteInteractiveIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_BasisofPresentationTablesLineItems_lbl0" xml:lang="en-US">Basisof Presentation Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_BasisofPresentationTablesLineItems" xlink:to="vs_BasisofPresentationTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_January182028Member_lbl0" xml:lang="en-US">January182028 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_January182028Member" xlink:to="vs_January182028Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock_lbl0" xml:lang="en-US">Warrants Issued In Equity Financing Transactions Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" xlink:to="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromExerciseOfOptions_lbl0" xml:lang="en-US">Proceeds from exercise of options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromExerciseOfOptions" xlink:to="ifrs-full_ProceedsFromExerciseOfOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl0" xml:lang="en-US">Current assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_lbl0" xml:lang="en-US">Weighted average exercise price of share options granted in share-based payment arrangement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate_lbl0" xml:lang="en-US">Non-controlling interest in acquiree recognised at acquisition date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" xlink:to="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SupplementalCashFlowInformationTextBlock_lbl0" xml:lang="en-US">Supplemental Cash Flow Information Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SupplementalCashFlowInformationTextBlock" xlink:to="vs_SupplementalCashFlowInformationTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl0" xml:lang="en-US">Key management personnel compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_Noncurrentleaseliability_lbl0" xml:lang="en-US">Noncurrentleaseliability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Noncurrentleaseliability" xlink:to="vs_Noncurrentleaseliability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeasesLiabilities_lbl1" xml:lang="en-US">Leases Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeasesLiabilities" xlink:to="vs_LeasesLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LossPerShareTotalled_lbl0" xml:lang="en-US">Loss Per Share Totalled</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LossPerShareTotalled" xlink:to="vs_LossPerShareTotalled_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinanceExpenseAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinanceExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfFinanceExpenseAbstract_lbl" xml:lang="en-US">Schedule Of Finance Expense Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinanceExpenseAbstract" xlink:to="vs_ScheduleOfFinanceExpenseAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WorkingCapitalAdjustment_lbl0" xml:lang="en-US">Working Capital Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WorkingCapitalAdjustment" xlink:to="vs_WorkingCapitalAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables_lbl0" xml:lang="en-US">Trade and other current receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract_lbl" xml:lang="en-US">Condensed Interim Consolidated Statements Of Loss And Comprehensive Loss Unaudited Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl0" xml:lang="en-US">UNITED STATES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Financial Information Before Intragroup Eliminations For Nonwholly Owned Subsidiary Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" xlink:to="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_April22024Member_lbl0" xml:lang="en-US">April22024 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_April22024Member" xlink:to="vs_April22024Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CashAmount_lbl0" xml:lang="en-US">Cash Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CashAmount" xlink:to="vs_CashAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_InterestExpenseOnLeaseLiabilitie_lbl0" xml:lang="en-US">Interest Expense On Lease Liabilitie</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_InterestExpenseOnLeaseLiabilitie" xlink:to="vs_InterestExpenseOnLeaseLiabilitie_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">Non-current liabilities recognised as of acquisition date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChiefExecutiveOfficersMember_lbl0" xml:lang="en-US">Chief Executive Officers Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefExecutiveOfficersMember" xlink:to="vs_ChiefExecutiveOfficersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl0" xml:lang="en-US">Equity [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_August172027Member_lbl0" xml:lang="en-US">August172027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_August172027Member" xlink:to="vs_August172027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for earnings per share [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NetLiabilities_lbl1" xml:lang="en-US">Net Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLiabilities" xlink:to="vs_NetLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_GSTMember_lbl0" xml:lang="en-US">GSTMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GSTMember" xlink:to="vs_GSTMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract_lbl" xml:lang="en-US">Schedule Of Assumptions In Calculating The Fair Value Of The Warrants Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract" xlink:to="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">Disclosure of property, plant and equipment [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfPropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfPropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfPropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule Of Property And Equipment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfPropertyAndEquipmentAbstract" xlink:to="vs_ScheduleOfPropertyAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilities_lbl0" xml:lang="en-US">Lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl0" xml:lang="en-US">Non-controlling interests [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_June12026Member_lbl0" xml:lang="en-US">June12026 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June12026Member" xlink:to="vs_June12026Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Proceeds from sales of intangible assets, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_lbl0" xml:lang="en-US">Disclosure of range of exercise prices of outstanding share options [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" xlink:to="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsPayableAndAccruedLiabilitiesAmount_lbl0" xml:lang="en-US">Accounts Payable And Accrued Liabilities Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableAndAccruedLiabilitiesAmount" xlink:to="vs_AccountsPayableAndAccruedLiabilitiesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract18_lbl0" xml:lang="en-US">Unlabeled Abstract18</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract18" xlink:to="vs_UnlabeledAbstract18_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract19_lbl0" xml:lang="en-US">Unlabeled Abstract19</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract19" xlink:to="vs_UnlabeledAbstract19_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract16_lbl0" xml:lang="en-US">Unlabeled Abstract16</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract16" xlink:to="vs_UnlabeledAbstract16_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract17_lbl0" xml:lang="en-US">Unlabeled Abstract17</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract17" xlink:to="vs_UnlabeledAbstract17_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FunctionalAndPresentationCurrencyDescription_lbl0" xml:lang="en-US">Functional And Presentation Currency Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FunctionalAndPresentationCurrencyDescription" xlink:to="vs_FunctionalAndPresentationCurrencyDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock_lbl1" xml:lang="en-US">Schedule Of Share Purchase Warrants Outstanding Tabletext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" xlink:to="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CommonSharesIssuedAndOutstandingPercentage_lbl1" xml:lang="en-US">Common Shares Issued And Outstanding Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommonSharesIssuedAndOutstandingPercentage" xlink:to="vs_CommonSharesIssuedAndOutstandingPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for finance costs [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract20_lbl0" xml:lang="en-US">Unlabeled Abstract20</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract20" xlink:to="vs_UnlabeledAbstract20_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl0" xml:lang="en-US">Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharesIssuedWithAcquisition_lbl1" xml:lang="en-US">Shares Issued With Acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedWithAcquisition" xlink:to="vs_SharesIssuedWithAcquisition_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory_lbl0" xml:lang="en-US">Disclosure of business combinations [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest_lbl0" xml:lang="en-US">Description Of Accounting Policy For Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest" xlink:to="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl2" xml:lang="en-US">Number of shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for impairment of assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialAssetsLiabilitiesRestrictedDeposit_lbl0" xml:lang="en-US">Financial Assets Liabilities Restricted Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesRestrictedDeposit" xlink:to="vs_FinancialAssetsLiabilitiesRestrictedDeposit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsPayablesAndAccruedLiabilities_lbl0" xml:lang="en-US">Accounts Payables And Accrued Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayablesAndAccruedLiabilities" xlink:to="vs_AccountsPayablesAndAccruedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialInstrumentTotal_lbl0" xml:lang="en-US">Financial Instrument Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialInstrumentTotal" xlink:to="vs_FinancialInstrumentTotal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CostAbstract0_lbl0" xml:lang="en-US">Cost Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CostAbstract0" xlink:to="vs_CostAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialAssetsDeposits_lbl1" xml:lang="en-US">Financial Assets Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsDeposits" xlink:to="vs_FinancialAssetsDeposits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) operating activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory_lbl0" xml:lang="en-US">Disclosure of credit risk exposure [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl0" xml:lang="en-US">Disclosure of number and weighted average exercise prices of share options [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">Goodwill recognised as of acquisition date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in deferred income including contract liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChiefPeopleOfficerMember_lbl0" xml:lang="en-US">Chief People Officer Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefPeopleOfficerMember" xlink:to="vs_ChiefPeopleOfficerMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl0" xml:lang="en-US">Current lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired_lbl1" xml:lang="en-US">Purchaseof Warrants Weighted Average Exercise Price Expired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccumulatedAmortizationAbstract0_lbl0" xml:lang="en-US">Accumulated Amortization Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccumulatedAmortizationAbstract0" xlink:to="vs_AccumulatedAmortizationAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SignificantAccountingPoliciesTablesLineItems_lbl0" xml:lang="en-US">Significant Accounting Policies Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SignificantAccountingPoliciesTablesLineItems" xlink:to="vs_SignificantAccountingPoliciesTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChangesInNonCashWorkingCapitalItemsAbstract_lbl0" xml:lang="en-US">Changes In Non Cash Working Capital Items Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="vs_ChangesInNonCashWorkingCapitalItemsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PropertyAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property And Equipment Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyAndEquipmentTextBlock" xlink:to="vs_PropertyAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities_lbl0" xml:lang="en-US">Financial Assets Liabilities Accounts Payable And Accrued Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:to="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">Current liabilities recognised as of acquisition date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccruedLiabilitiesAmount_lbl1" xml:lang="en-US">Accrued Liabilities Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedLiabilitiesAmount" xlink:to="vs_AccruedLiabilitiesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets_lbl0" xml:lang="en-US">Schedule Of Estimated Residual Value And Estimated Economic Life Of The Specific Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" xlink:to="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DeficitMember_lbl0" xml:lang="en-US">Deficit Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DeficitMember" xlink:to="vs_DeficitMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfConsiderationAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfConsiderationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfConsiderationAbstract_lbl" xml:lang="en-US">Schedule Of Consideration Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfConsiderationAbstract" xlink:to="vs_ScheduleOfConsiderationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfFinancialAssetsAndLiabilities_lbl0" xml:lang="en-US">Schedule Of Financial Assets And Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFinancialAssetsAndLiabilities" xlink:to="vs_ScheduleOfFinancialAssetsAndLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WeightedAverageRemainingLifes_lbl0" xml:lang="en-US">Weighted Average Remaining Lifes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageRemainingLifes" xlink:to="vs_WeightedAverageRemainingLifes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl0" xml:lang="en-US">Disclosure of geographical areas [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_December92027Member_lbl0" xml:lang="en-US">December92027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_December92027Member" xlink:to="vs_December92027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_February132028Member_lbl0" xml:lang="en-US">February132028 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_February132028Member" xlink:to="vs_February132028Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract10_lbl0" xml:lang="en-US">Unlabeled Abstract10</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract10" xlink:to="vs_UnlabeledAbstract10_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract11_lbl0" xml:lang="en-US">Unlabeled Abstract11</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract11" xlink:to="vs_UnlabeledAbstract11_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract14_lbl0" xml:lang="en-US">Unlabeled Abstract14</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract14" xlink:to="vs_UnlabeledAbstract14_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract15_lbl0" xml:lang="en-US">Unlabeled Abstract15</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract15" xlink:to="vs_UnlabeledAbstract15_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract12_lbl0" xml:lang="en-US">Unlabeled Abstract12</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract12" xlink:to="vs_UnlabeledAbstract12_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract13_lbl0" xml:lang="en-US">Unlabeled Abstract13</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract13" xlink:to="vs_UnlabeledAbstract13_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DevelopedTechnologyMember_lbl0" xml:lang="en-US">Developed Technology Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DevelopedTechnologyMember" xlink:to="vs_DevelopedTechnologyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl1" xml:lang="en-US">Repayments Of Borrowing Classified As Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:to="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl0" xml:lang="en-US">Number of shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_TradenameMember_lbl0" xml:lang="en-US">Tradename Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TradenameMember" xlink:to="vs_TradenameMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl0" xml:lang="en-US">Disclosure of significant accounting policies [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:to="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReserves_lbl0" xml:lang="en-US">Other reserves</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReserves" xlink:to="ifrs-full_OtherReserves_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ExchangeOfCommonShares_lbl1" xml:lang="en-US">Exchange Of Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExchangeOfCommonShares" xlink:to="vs_ExchangeOfCommonShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialAssetsLiabilitiesCash_lbl0" xml:lang="en-US">Financial Assets Liabilities Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesCash" xlink:to="vs_FinancialAssetsLiabilitiesCash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_GrossForeignExchangeAdjustment_lbl1" xml:lang="en-US">Gross Foreign Exchange Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GrossForeignExchangeAdjustment" xlink:to="vs_GrossForeignExchangeAdjustment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract2_lbl0" xml:lang="en-US">Unlabeled Abstract2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract2" xlink:to="vs_UnlabeledAbstract2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl0" xml:lang="en-US">Expected volatility, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract1_lbl0" xml:lang="en-US">Unlabeled Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract1" xlink:to="vs_UnlabeledAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract4_lbl0" xml:lang="en-US">Unlabeled Abstract4</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract4" xlink:to="vs_UnlabeledAbstract4_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome_lbl0" xml:lang="en-US">Impairment loss recognised in other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" xlink:to="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract3_lbl0" xml:lang="en-US">Unlabeled Abstract3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract3" xlink:to="vs_UnlabeledAbstract3_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsExpectedLifeOfOptions_lbl1" xml:lang="en-US">Purchaseof Warrants Expected Life Of Options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsExpectedLifeOfOptions" xlink:to="vs_PurchaseofWarrantsExpectedLifeOfOptions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_July312025Member_lbl0" xml:lang="en-US">July312025 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_July312025Member" xlink:to="vs_July312025Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract0_lbl0" xml:lang="en-US">Unlabeled Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract0" xlink:to="vs_UnlabeledAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_lbl0" xml:lang="en-US">Disclosure of deferred acquisition costs arising from insurance contracts [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract9_lbl0" xml:lang="en-US">Unlabeled Abstract9</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract9" xlink:to="vs_UnlabeledAbstract9_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_lbl0" xml:lang="en-US">Disclosure of number and weighted average exercise prices of other equity instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfAccountsReceivableTextBlock_lbl1" xml:lang="en-US">Disclosure Of Accounts Receivable Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfAccountsReceivableTextBlock" xlink:to="vs_DisclosureOfAccountsReceivableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract6_lbl0" xml:lang="en-US">Unlabeled Abstract6</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract6" xlink:to="vs_UnlabeledAbstract6_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Future Minimum Rental Payment For Operating Leases Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" xlink:to="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract5_lbl0" xml:lang="en-US">Unlabeled Abstract5</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract5" xlink:to="vs_UnlabeledAbstract5_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract8_lbl0" xml:lang="en-US">Unlabeled Abstract8</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract8" xlink:to="vs_UnlabeledAbstract8_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentPayables_lbl0" xml:lang="en-US">Other current payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentPayables" xlink:to="ifrs-full_OtherCurrentPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract7_lbl0" xml:lang="en-US">Unlabeled Abstract7</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract7" xlink:to="vs_UnlabeledAbstract7_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfRestrictedDeposit_lbl1" xml:lang="en-US">Disclosure Of Restricted Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfRestrictedDeposit" xlink:to="vs_DisclosureOfRestrictedDeposit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComputerEquipmentMember_lbl0" xml:lang="en-US">Computer equipment [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComputerEquipmentMember" xlink:to="ifrs-full_ComputerEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinanceExpense_lbl0" xml:lang="en-US">Finance Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinanceExpense" xlink:to="vs_FinanceExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl0" xml:lang="en-US">Disclosure of trade and other payables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ConsultingFeesNote11_lbl0" xml:lang="en-US">Consulting Fees Note11</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ConsultingFeesNote11" xlink:to="vs_ConsultingFeesNote11_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl0" xml:lang="en-US">Payables to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ExercisePricePerShareAmount_lbl0" xml:lang="en-US">Exercise Price Per Share Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExercisePricePerShareAmount" xlink:to="vs_ExercisePricePerShareAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisions_lbl0" xml:lang="en-US">Current provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisions" xlink:to="ifrs-full_CurrentProvisions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WarrantsIssued_lbl1" xml:lang="en-US">Warrants Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsIssued" xlink:to="vs_WarrantsIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl0" xml:lang="en-US">Description of accounting policy for recognition of revenue [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RepaidOfPrincipalAmount_lbl1" xml:lang="en-US">Repaid Of Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RepaidOfPrincipalAmount" xlink:to="vs_RepaidOfPrincipalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Repayments of borrowings, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherRevenue_lbl0" xml:lang="en-US">Other revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRevenue" xlink:to="ifrs-full_OtherRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) financing activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_Currentleaseliability_lbl0" xml:lang="en-US">Currentleaseliability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Currentleaseliability" xlink:to="vs_Currentleaseliability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ExpensesAbstract_lbl0" xml:lang="en-US">Expenses Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExpensesAbstract" xlink:to="vs_ExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for leases [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_TotalComprehensiveLossAttributableToAbstract_lbl0" xml:lang="en-US">Total Comprehensive Loss Attributable To Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TotalComprehensiveLossAttributableToAbstract" xlink:to="vs_TotalComprehensiveLossAttributableToAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Goodwill_lbl0" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Goodwill" xlink:to="ifrs-full_Goodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl0" xml:lang="en-US">Current Fiscal Year End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCashAndCashEquivalents_lbl0" xml:lang="en-US">Other cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashAndCashEquivalents" xlink:to="ifrs-full_OtherCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_UnlabeledAbstract" xlink:to="vs_UnlabeledAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSubsidiaryAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfSubsidiaryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfSubsidiaryAbstract_lbl" xml:lang="en-US">Schedule Of Subsidiary Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSubsidiaryAbstract" xlink:to="vs_ScheduleOfSubsidiaryAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BottomOfRangeMember_lbl1" xml:lang="en-US">Bottom of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharesIssuedWithAcquisitionShares_lbl1" xml:lang="en-US">Shares Issued With Acquisition Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedWithAcquisitionShares" xlink:to="vs_SharesIssuedWithAcquisitionShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_May102027Member_lbl0" xml:lang="en-US">May102027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_May102027Member" xlink:to="vs_May102027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_lbl0" xml:lang="en-US">Disclosure of share capital, reserves and other equity interest [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RelatedPartyTransactionsTablesLineItems_lbl0" xml:lang="en-US">Related Party Transactions Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsTablesLineItems" xlink:to="vs_RelatedPartyTransactionsTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Non-current liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AdvisoryBoardMembersMember_lbl0" xml:lang="en-US">Advisory Board Members Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AdvisoryBoardMembersMember" xlink:to="vs_AdvisoryBoardMembersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLiabilities_lbl0" xml:lang="en-US">Other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_lbl0" xml:lang="en-US">Weighted average exercise price of share options forfeited in share-based payment arrangement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract_lbl" xml:lang="en-US">Schedule Of Incentive Stock Options Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract" xlink:to="vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl0" xml:lang="en-US">Adjustments to reconcile profit (loss) [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccruedInterestExpenses_lbl0" xml:lang="en-US">Accrued Interest Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedInterestExpenses" xlink:to="vs_AccruedInterestExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_August102025Member_lbl0" xml:lang="en-US">August102025 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_August102025Member" xlink:to="vs_August102025Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CashProvidedByUsedInAbstract_lbl0" xml:lang="en-US">Cash Provided By Used In Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CashProvidedByUsedInAbstract" xlink:to="vs_CashProvidedByUsedInAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Amortisation, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialAssetsLiabilitiesNotesPayable_lbl0" xml:lang="en-US">Financial Assets Liabilities Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesNotesPayable" xlink:to="vs_FinancialAssetsLiabilitiesNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_TotalOperatingExpense_lbl1" xml:lang="en-US">Total Operating Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_TotalOperatingExpense_lbl1"/>
    <loc xlink:type="locator" xlink:label="vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract_lbl" xml:lang="en-US">Condensed Interim Consolidated Statements Of Changes In Equity Deficit Unaudited Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract" xlink:to="vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableOutstanding_lbl1" xml:lang="en-US">Notes Payable Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableOutstanding" xlink:to="vs_NotesPayableOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl0" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Additions other than through business combinations, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_GoodwillAmount_lbl1" xml:lang="en-US">Goodwill Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GoodwillAmount" xlink:to="vs_GoodwillAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl0" xml:lang="en-US">Basic earnings (loss) per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_lbl0" xml:lang="en-US">Identifiable assets acquired (liabilities assumed)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" xlink:to="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_TitleOfIndividualsAxis_lbl0" xml:lang="en-US">Title Of Individuals Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_TitleOfIndividualsAxis" xlink:to="vs_TitleOfIndividualsAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl1" xml:lang="en-US">Assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_GuaranteedInvestment_lbl1" xml:lang="en-US">Guaranteed Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_GuaranteedInvestment" xlink:to="vs_GuaranteedInvestment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssets_lbl0" xml:lang="en-US">Other intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssets" xlink:to="ifrs-full_OtherIntangibleAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ExercisePrice1_lbl1" xml:lang="en-US">Exercise Price1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExercisePrice1" xlink:to="vs_ExercisePrice1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_September42023Member_lbl0" xml:lang="en-US">September42023 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_September42023Member" xlink:to="vs_September42023Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl0" xml:lang="en-US">Long-term deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReservesMember_lbl0" xml:lang="en-US">Other reserves [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReservesMember" xlink:to="ifrs-full_OtherReservesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NonCashInvestingAndFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Non Cash Investing And Financing Activities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NonCashInvestingAndFinancingActivitiesAbstract" xlink:to="vs_NonCashInvestingAndFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax_lbl0" xml:lang="en-US">Gains (losses) on change in value of foreign currency basis spreads, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:to="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_lbl0" xml:lang="en-US">Weighted average exercise price of share options exercised in share-based payment arrangement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_lbl0" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised_lbl1" xml:lang="en-US">Purchaseof Warrants Weighted Average Exercise Price Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">Current assets recognised as of acquisition date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterests_lbl0" xml:lang="en-US">Non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CommitmentsNote19Abstract_lbl0" xml:lang="en-US">Commitments Note19 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommitmentsNote19Abstract" xlink:to="vs_CommitmentsNote19Abstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationExpense_lbl0" xml:lang="en-US">Amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationExpense" xlink:to="ifrs-full_AmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_March312022Abstract_lbl0" xml:lang="en-US">March312022 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_March312022Abstract" xlink:to="vs_March312022Abstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinancialAssetsLiabilitiesReceivables_lbl0" xml:lang="en-US">Financial Assets Liabilities Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinancialAssetsLiabilitiesReceivables" xlink:to="vs_FinancialAssetsLiabilitiesReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_February282027Member_lbl0" xml:lang="en-US">February282027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_February282027Member" xlink:to="vs_February282027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConsiderationPaidReceived_lbl0" xml:lang="en-US">Consideration paid (received)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConsiderationPaidReceived" xlink:to="ifrs-full_ConsiderationPaidReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsVolatility_lbl1" xml:lang="en-US">Purchaseof Warrants Volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsVolatility" xlink:to="vs_PurchaseofWarrantsVolatility_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangibleAssetsinDollars_lbl0" xml:lang="en-US">Intangible Assetsin Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangibleAssetsinDollars" xlink:to="vs_IntangibleAssetsinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTax_lbl0" xml:lang="en-US">Other comprehensive income, before tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccumulatedAmortizationAbstract_lbl0" xml:lang="en-US">Accumulated Amortization Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccumulatedAmortizationAbstract" xlink:to="vs_AccumulatedAmortizationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountMember_lbl0" xml:lang="en-US">Carrying amount [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountMember" xlink:to="ifrs-full_CarryingAmountMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl0" xml:lang="en-US">Document Period End Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl1" xml:lang="en-US">Top of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsForDevelopmentProjectExpenditure_lbl0" xml:lang="en-US">Payments for development project expenditure</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForDevelopmentProjectExpenditure" xlink:to="ifrs-full_PaymentsForDevelopmentProjectExpenditure_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_Additions1_lbl1" xml:lang="en-US">Additions1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Additions1" xlink:to="vs_Additions1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NumberOfOutstandingGranted_lbl0" xml:lang="en-US">Number Of Outstanding Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfOutstandingGranted" xlink:to="vs_NumberOfOutstandingGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DeferredTaxAsset_lbl1" xml:lang="en-US">Deferred Tax Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DeferredTaxAsset" xlink:to="vs_DeferredTaxAsset_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_VersusSystemsUKLtdMember_lbl0" xml:lang="en-US">Versus Systems UKLtd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_VersusSystemsUKLtdMember" xlink:to="vs_VersusSystemsUKLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfSubsidiaryTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Subsidiary Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSubsidiaryTableTextBlock" xlink:to="vs_ScheduleOfSubsidiaryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for foreign currency translation [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfIntangibleAssetsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfIntangibleAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfIntangibleAssetsAbstract_lbl" xml:lang="en-US">Schedule Of Intangible Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfIntangibleAssetsAbstract" xlink:to="vs_ScheduleOfIntangibleAssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_September272024Member_lbl0" xml:lang="en-US">September272024 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_September272024Member" xlink:to="vs_September272024Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued_lbl1" xml:lang="en-US">Purchaseof Warrants Weighted Average Exercise Price Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">General and administrative expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DescriptionOfOptionLifeShareOptionsGranted1_lbl0" xml:lang="en-US">Description Of Option Life Share Options Granted1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfOptionLifeShareOptionsGranted1" xlink:to="vs_DescriptionOfOptionLifeShareOptionsGranted1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AdditionalImpairment_lbl1" xml:lang="en-US">Additional Impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AdditionalImpairment" xlink:to="vs_AdditionalImpairment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CarryingAmountsAbstract_lbl0" xml:lang="en-US">Carrying Amounts Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CarryingAmountsAbstract" xlink:to="vs_CarryingAmountsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_MonthlyFee_lbl1" xml:lang="en-US">Monthly Fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_MonthlyFee" xlink:to="vs_MonthlyFee_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CurrencyTranslationAdjustmentMember_lbl0" xml:lang="en-US">Currency Translation Adjustment Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CurrencyTranslationAdjustmentMember" xlink:to="vs_CurrencyTranslationAdjustmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_lbl0" xml:lang="en-US">Non-current lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Depreciation, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings_lbl0" xml:lang="en-US">Repayments of current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NumberOfShareOutstandingBalance_lbl1" xml:lang="en-US">Number Of Share Outstanding Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfShareOutstandingBalance" xlink:to="vs_NumberOfShareOutstandingBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_January202026Member_lbl0" xml:lang="en-US">January202026 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_January202026Member" xlink:to="vs_January202026Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity_lbl0" xml:lang="en-US">Increase (decrease) through exercise of warrants, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" xlink:to="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl0" xml:lang="en-US">Current accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_June272024Member_lbl0" xml:lang="en-US">June272024 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June272024Member" xlink:to="vs_June272024Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NetLossAttributedToNoncontrollingInterest_lbl1" xml:lang="en-US">Net Loss Attributed To Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLossAttributedToNoncontrollingInterest" xlink:to="vs_NetLossAttributedToNoncontrollingInterest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LiabilitiesRecognisedAsOfAcquisitionDate_lbl1" xml:lang="en-US">Liabilities Recognised As Of Acquisition Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:to="vs_LiabilitiesRecognisedAsOfAcquisitionDate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments_lbl1" xml:lang="en-US">Adjustments for share-based payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForSharebasedPayments" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate_lbl0" xml:lang="en-US">Country of incorporation of associate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsNumberOutstandingBalance_lbl1" xml:lang="en-US">Purchaseof Warrants Number Outstanding Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingBalance" xlink:to="vs_PurchaseofWarrantsNumberOutstandingBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ForeignCurrencyAdjustment1_lbl1" xml:lang="en-US">Foreign Currency Adjustment1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForeignCurrencyAdjustment1" xlink:to="vs_ForeignCurrencyAdjustment1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl0" xml:lang="en-US">Disclosure of financial risk management [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl0" xml:lang="en-US">Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock_lbl0" xml:lang="en-US">Change In Functional And Presentation Currency Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock" xlink:to="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeaseObligationsAndCommitmentsTextBlock_lbl1" xml:lang="en-US">Lease Obligations And Commitments Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsAndCommitmentsTextBlock" xlink:to="vs_LeaseObligationsAndCommitmentsTextBlock_lbl1"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfForeignCurrencyRiskAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfForeignCurrencyRiskAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfForeignCurrencyRiskAbstract_lbl" xml:lang="en-US">Schedule Of Foreign Currency Risk Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfForeignCurrencyRiskAbstract" xlink:to="vs_ScheduleOfForeignCurrencyRiskAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ForeignExchangesLoss_lbl1" xml:lang="en-US">Foreign Exchanges Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ForeignExchangesLoss" xlink:to="vs_ForeignExchangesLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_VersusSystemsHoldcoIncMember_lbl0" xml:lang="en-US">Versus Systems Holdco Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_VersusSystemsHoldcoIncMember" xlink:to="vs_VersusSystemsHoldcoIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_June62023Member_lbl0" xml:lang="en-US">June62023 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June62023Member" xlink:to="vs_June62023Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantExercisePriceDecrease_lbl0" xml:lang="en-US">Warrant, Exercise Price, Decrease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceDecrease" xlink:to="us-gaap_WarrantExercisePriceDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NumberOfOutstandingExercised_lbl0" xml:lang="en-US">Number Of Outstanding Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfOutstandingExercised" xlink:to="vs_NumberOfOutstandingExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss_lbl0" xml:lang="en-US">Description Of Accounting Policy Comprehensive Income Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss" xlink:to="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for property, plant and equipment [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WagesAndSalaries_lbl0" xml:lang="en-US">Wages and salaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WagesAndSalaries" xlink:to="ifrs-full_WagesAndSalaries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) investing activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IssuedShareCapitalDescription_lbl0" xml:lang="en-US">Issued Share Capital Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IssuedShareCapitalDescription" xlink:to="vs_IssuedShareCapitalDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl0" xml:lang="en-US">Revenues [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_lbl0" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl0" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CommonShares_lbl0" xml:lang="en-US">Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CommonShares" xlink:to="vs_CommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_August192026Member_lbl0" xml:lang="en-US">August192026 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_August192026Member" xlink:to="vs_August192026Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl0" xml:lang="en-US">Weighted average number of ordinary shares used in calculating basic earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceCosts_lbl0" xml:lang="en-US">Finance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_VersusLLCMember_lbl0" xml:lang="en-US">Versus LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_VersusLLCMember" xlink:to="vs_VersusLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AmortizationOfEquipment_lbl0" xml:lang="en-US">Amortization Of Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AmortizationOfEquipment" xlink:to="vs_AmortizationOfEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_StocksOptionGranted_lbl1" xml:lang="en-US">Stocks Option Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_StocksOptionGranted" xlink:to="vs_StocksOptionGranted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FinanceExpense1_lbl1" xml:lang="en-US">Finance Expense1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FinanceExpense1" xlink:to="vs_FinanceExpense1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_Impairments_lbl1" xml:lang="en-US">Impairments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Impairments" xlink:to="vs_Impairments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfManagingLiquidityRisk_lbl0" xml:lang="en-US">Disclosure of how entity manages liquidity risk [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfManagingLiquidityRisk" xlink:to="ifrs-full_DescriptionOfManagingLiquidityRisk_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads_lbl0" xml:lang="en-US">Reserve of change in value of foreign currency basis spreads</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" xlink:to="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseOfWarrantsShares_lbl1" xml:lang="en-US">Purchase Of Warrants Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseOfWarrantsShares" xlink:to="vs_PurchaseOfWarrantsShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareIssuanceCosts_lbl1" xml:lang="en-US">Share Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareIssuanceCosts" xlink:to="vs_ShareIssuanceCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl0" xml:lang="en-US">Issued capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CostAbstract_lbl0" xml:lang="en-US">Cost Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CostAbstract" xlink:to="vs_CostAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustedWeightedAverageShares_lbl0" xml:lang="en-US">Weighted average number of ordinary shares used in calculating diluted earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustedWeightedAverageShares" xlink:to="ifrs-full_AdjustedWeightedAverageShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NumberOfClassASharesMember_lbl0" xml:lang="en-US">Number Of Class AShares Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfClassASharesMember" xlink:to="vs_NumberOfClassASharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeaseLiabilitiesTotal_lbl0" xml:lang="en-US">Lease Liabilities Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseLiabilitiesTotal" xlink:to="vs_LeaseLiabilitiesTotal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeaseObligationsandCommitmentsTablesLineItems_lbl0" xml:lang="en-US">Lease Obligationsand Commitments Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:to="vs_LeaseObligationsandCommitmentsTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_lbl0" xml:lang="en-US">Disclosure of basis of consolidation [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl0" xml:lang="en-US">Other comprehensive income, net of tax, exchange differences on translation of foreign operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfIntangibleAssetsTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Intangible Assets Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfIntangibleAssetsTableTextBlock" xlink:to="vs_ScheduleOfIntangibleAssetsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_lbl0" xml:lang="en-US">Equity and liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_February22028Member_lbl0" xml:lang="en-US">February22028 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_February22028Member" xlink:to="vs_February22028Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CarryingAmountsAbstract0_lbl0" xml:lang="en-US">Carrying Amounts Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CarryingAmountsAbstract0" xlink:to="vs_CarryingAmountsAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl0" xml:lang="en-US">Disclosure of transactions between related parties [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl0" xml:lang="en-US">Equity attributable to owners of parent [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_CA_lbl0" xml:lang="en-US">CANADA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="country_CA_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChiefFinancialOfficersMember_lbl0" xml:lang="en-US">Chief Financial Officers Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefFinancialOfficersMember" xlink:to="vs_ChiefFinancialOfficersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalPaidinCapital_lbl0" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_AdditionalPaidinCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsExpectedDividendYieldinDollars_lbl0" xml:lang="en-US">Purchaseof Warrants Expected Dividend Yieldin Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsExpectedDividendYieldinDollars" xlink:to="vs_PurchaseofWarrantsExpectedDividendYieldinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfLeaseLiabilityTableTextBlock_lbl1" xml:lang="en-US">Disclosure Of Lease Liability Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfLeaseLiabilityTableTextBlock" xlink:to="vs_DisclosureOfLeaseLiabilityTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_EffectOfForeignExchanges_lbl0" xml:lang="en-US">Effect Of Foreign Exchanges</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_EffectOfForeignExchanges" xlink:to="vs_EffectOfForeignExchanges_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_October222024Member_lbl0" xml:lang="en-US">October222024 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_October222024Member" xlink:to="vs_October222024Member_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpense_lbl0" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfessionalFeesExpense_lbl0" xml:lang="en-US">Professional fees expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfessionalFeesExpense" xlink:to="ifrs-full_ProfessionalFeesExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_Notespayable_lbl2" xml:lang="en-US">Notespayable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_Notespayable" xlink:to="vs_Notespayable_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChiefTechnologyOfficerMember_lbl0" xml:lang="en-US">Chief Technology Officer Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefTechnologyOfficerMember" xlink:to="vs_ChiefTechnologyOfficerMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsNumberOutstandingIssued_lbl1" xml:lang="en-US">Purchaseof Warrants Number Outstanding Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingIssued" xlink:to="vs_PurchaseofWarrantsNumberOutstandingIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_OtherDirectorsAndOfficersMember_lbl0" xml:lang="en-US">Other Directors And Officers Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OtherDirectorsAndOfficersMember" xlink:to="vs_OtherDirectorsAndOfficersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SoftwareDeliveryCosts_lbl1" xml:lang="en-US">Software Delivery Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SoftwareDeliveryCosts" xlink:to="vs_SoftwareDeliveryCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharesIssuedInPublicOfferinginShares_lbl0" xml:lang="en-US">Shares Issued In Public Offeringin Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="vs_SharesIssuedInPublicOfferinginShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_IntangiableAssetsUsefulLife_lbl1" xml:lang="en-US">Intangiable Assets Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_IntangiableAssetsUsefulLife" xlink:to="vs_IntangiableAssetsUsefulLife_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_OfficeSharingAndOccupancyCosts_lbl1" xml:lang="en-US">Office Sharing And Occupancy Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OfficeSharingAndOccupancyCosts" xlink:to="vs_OfficeSharingAndOccupancyCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Purchase of property, plant and equipment, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl0" xml:lang="en-US">Risk free interest rate, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Comprehensive income, attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl0" xml:lang="en-US">Comprehensive income, attributable to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax_lbl0" xml:lang="en-US">Reclassification adjustments on exchange differences on translation of foreign operations, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Accounts Payable And Accrued Liabilitie Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" xlink:to="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_September202027Member_lbl0" xml:lang="en-US">September202027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_September202027Member" xlink:to="vs_September202027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_lbl0" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl0" xml:lang="en-US">Trade and other current payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExercised_lbl1" xml:lang="en-US">Purchaseof Warrants Number Outstanding Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsNumberOutstandingExercised" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExercised_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl0" xml:lang="en-US">Other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl0" xml:lang="en-US">Equity and liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SubsequentEventsNote20Abstract_lbl0" xml:lang="en-US">Subsequent Events Note20 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SubsequentEventsNote20Abstract" xlink:to="vs_SubsequentEventsNote20Abstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NumberOfCommonShareMember_lbl0" xml:lang="en-US">Number Of Common Share Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfCommonShareMember" xlink:to="vs_NumberOfCommonShareMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock_lbl0" xml:lang="en-US">Schedule Of Notes To Their Present Value Tabletext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock" xlink:to="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RecoverableAmount_lbl1" xml:lang="en-US">Recoverable Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RecoverableAmount" xlink:to="vs_RecoverableAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl0" xml:lang="en-US">Increase (decrease) in number of ordinary shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DescriptionOfAccountingPolicyForDeferredRevenue_lbl0" xml:lang="en-US">Description Of Accounting Policy For Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForDeferredRevenue" xlink:to="vs_DescriptionOfAccountingPolicyForDeferredRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Payments of lease liabilities, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFairValueOfStockOptionsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFairValueOfStockOptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfFairValueOfStockOptionsAbstract_lbl" xml:lang="en-US">Schedule Of Fair Value Of Stock Options Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfFairValueOfStockOptionsAbstract" xlink:to="vs_ScheduleOfFairValueOfStockOptionsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AwardsDateAxis_lbl0" xml:lang="en-US">Awards Date Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AwardsDateAxis" xlink:to="vs_AwardsDateAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WarrantsOutstanding_lbl0" xml:lang="en-US">Warrants Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantsOutstanding" xlink:to="vs_WarrantsOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_July242025Member_lbl0" xml:lang="en-US">July242025 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_July242025Member" xlink:to="vs_July242025Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharesIssuedInPrivatePlacement_lbl1" xml:lang="en-US">Shares Issued In Private Placement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPrivatePlacement" xlink:to="vs_SharesIssuedInPrivatePlacement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl0" xml:lang="en-US">Key management personnel compensation, share-based payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents_lbl0" xml:lang="en-US">Short-term deposits, not classified as cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" xlink:to="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromIssuingShares_lbl0" xml:lang="en-US">Proceeds from issuing shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromIssuingShares" xlink:to="ifrs-full_ProceedsFromIssuingShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for share-based payment transactions [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SoftwareMember_lbl0" xml:lang="en-US">Software Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SoftwareMember" xlink:to="vs_SoftwareMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract_lbl" xml:lang="en-US">Schedule Of Identifiable Assets By Geographic Segments Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract" xlink:to="vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ClassASharesMember_lbl0" xml:lang="en-US">Class AShares Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ClassASharesMember" xlink:to="vs_ClassASharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpectedDividendShareOptionsGranted_lbl0" xml:lang="en-US">Expected dividend, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpectedDividendShareOptionsGranted" xlink:to="ifrs-full_ExpectedDividendShareOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ExerciseOfWarrantsinShares_lbl1" xml:lang="en-US">Exercise Of Warrantsin Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExerciseOfWarrantsinShares" xlink:to="vs_ExerciseOfWarrantsinShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RentDeferredIncomeClassifiedAsCurrent_lbl0" xml:lang="en-US">Rent deferred income classified as current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" xlink:to="ifrs-full_RentDeferredIncomeClassifiedAsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Disposals, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:to="ifrs-full_DisposalsPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities_lbl0" xml:lang="en-US">Description of line items in statement of financial position which include lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" xlink:to="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl2" xml:lang="en-US">Purchaseof Warrants Weighted Average Exercise Price Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsForShareIssueCosts_lbl0" xml:lang="en-US">Payments for share issue costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForShareIssueCosts" xlink:to="ifrs-full_PaymentsForShareIssueCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SalesAndMarketingExpense_lbl0" xml:lang="en-US">Sales and marketing expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SalesAndMarketingExpense" xlink:to="ifrs-full_SalesAndMarketingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssetsMember_lbl1" xml:lang="en-US">Right-of-use assets [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssetsMember" xlink:to="ifrs-full_RightofuseAssetsMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfKeyManagementPersonnelAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfKeyManagementPersonnelAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfKeyManagementPersonnelAbstract_lbl" xml:lang="en-US">Schedule Of Key Management Personnel Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfKeyManagementPersonnelAbstract" xlink:to="vs_ScheduleOfKeyManagementPersonnelAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseOfEquipment_lbl1" xml:lang="en-US">Purchase Of Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseOfEquipment" xlink:to="vs_PurchaseOfEquipment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChiefInnovationOfficerMember_lbl0" xml:lang="en-US">Chief Innovation Officer Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChiefInnovationOfficerMember" xlink:to="vs_ChiefInnovationOfficerMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl2" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccruedInterest_lbl1" xml:lang="en-US">Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccruedInterest" xlink:to="vs_AccruedInterest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AmortizationOfIntangibleAsset_lbl0" xml:lang="en-US">Amortization Of Intangible Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AmortizationOfIntangibleAsset" xlink:to="vs_AmortizationOfIntangibleAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty_lbl0" xml:lang="en-US">Impairment loss recognised in profit or loss, investment property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl0" xml:lang="en-US">Proportion of ownership interest in associate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_HoldcoSharesExchangedForCommonShares_lbl1" xml:lang="en-US">Holdco Shares Exchanged For Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_HoldcoSharesExchangedForCommonShares" xlink:to="vs_HoldcoSharesExchangedForCommonShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests_lbl0" xml:lang="en-US">Comprehensive income from continuing operations, attributable to non-controlling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_lbl0" xml:lang="en-US">Increase (decrease) in cash and cash equivalents before effect of exchange rate changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate_lbl0" xml:lang="en-US">Non-current assets recognised as of acquisition date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:to="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlock_lbl1" xml:lang="en-US">Accounts Payable And Accrued Liabilitiestext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableAndAccruedLiabilitiestextBlock" xlink:to="vs_AccountsPayableAndAccruedLiabilitiestextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory_lbl0" xml:lang="en-US">Disclosure Of Nature Of Operation And Going Concern Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory" xlink:to="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare_lbl1" xml:lang="en-US">Purchaseof Warrants Weighted Average Fair Value Per Warrantin Dollars Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" xlink:to="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NetLoss_lbl1" xml:lang="en-US">Net Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NetLoss" xlink:to="vs_NetLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_StockOptionsMember_lbl0" xml:lang="en-US">Stock Options Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_StockOptionsMember" xlink:to="vs_StockOptionsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_CustomerRelationshipMember_lbl0" xml:lang="en-US">Customer Relationship Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_CustomerRelationshipMember" xlink:to="vs_CustomerRelationshipMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_lbl0" xml:lang="en-US">Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_lbl0" xml:lang="en-US">Account Notes Loans And Financing Receivables By Billing Status Type Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:to="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination_lbl0" xml:lang="en-US">Description of primary reasons for business combination</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" xlink:to="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PurchaseofWarrantsRiskfreeInterestRate_lbl1" xml:lang="en-US">Purchaseof Warrants Riskfree Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PurchaseofWarrantsRiskfreeInterestRate" xlink:to="vs_PurchaseofWarrantsRiskfreeInterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_RelatedPartyTransactionsLongTermNotes_lbl1" xml:lang="en-US">Related Party Transactions Long Term Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_RelatedPartyTransactionsLongTermNotes" xlink:to="vs_RelatedPartyTransactionsLongTermNotes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl0" xml:lang="en-US">Property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsUnderDevelopment_lbl0" xml:lang="en-US">Intangible assets under development</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsUnderDevelopment" xlink:to="ifrs-full_IntangibleAssetsUnderDevelopment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NotesPayableRelatedPartyNote12_lbl0" xml:lang="en-US">Notes Payable Related Party Note12</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NotesPayableRelatedPartyNote12" xlink:to="vs_NotesPayableRelatedPartyNote12_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl0" xml:lang="en-US">Diluted earnings (loss) per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_March182027Member_lbl0" xml:lang="en-US">March182027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_March182027Member" xlink:to="vs_March182027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NatureOfOperationsNote1Abstract_lbl0" xml:lang="en-US">Nature Of Operations Note1 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NatureOfOperationsNote1Abstract" xlink:to="vs_NatureOfOperationsNote1Abstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl0" xml:lang="en-US">Description of accounting policy for government grants [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_FairValueCommonSharesIssuedInAcquisition_lbl1" xml:lang="en-US">Fair Value Common Shares Issued In Acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_FairValueCommonSharesIssuedInAcquisition" xlink:to="vs_FairValueCommonSharesIssuedInAcquisition_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ExchangeRatePercentage_lbl1" xml:lang="en-US">Exchange Rate Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ExchangeRatePercentage" xlink:to="vs_ExchangeRatePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PropertyAndEquipmentOther_lbl1" xml:lang="en-US">Property And Equipment Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyAndEquipmentOther" xlink:to="vs_PropertyAndEquipmentOther_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl2" xml:lang="en-US">Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangements2019</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:to="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory_lbl0" xml:lang="en-US">Disclosure of cash flow statement [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsReceivable_lbl0" xml:lang="en-US">Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsReceivable" xlink:to="vs_AccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareOptionVestingPeriod_lbl1" xml:lang="en-US">Share Option Vesting Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareOptionVestingPeriod" xlink:to="vs_ShareOptionVestingPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl0" xml:lang="en-US">Expenses by nature [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PrincipalActivity_lbl1" xml:lang="en-US">Principal Activity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PrincipalActivity" xlink:to="vs_PrincipalActivity_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AssetsRecognisedAsOfAcquisitionDate_lbl1" xml:lang="en-US">Assets Recognised As Of Acquisition Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AssetsRecognisedAsOfAcquisitionDate" xlink:to="vs_AssetsRecognisedAsOfAcquisitionDate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AllowanceForDoubtfulAccounts_lbl1" xml:lang="en-US">Allowance For Doubtful Accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AllowanceForDoubtfulAccounts" xlink:to="vs_AllowanceForDoubtfulAccounts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharePurchaseWarrantsDescription_lbl0" xml:lang="en-US">Share Purchase Warrants Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharePurchaseWarrantsDescription" xlink:to="vs_SharePurchaseWarrantsDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Equity attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for deferred income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceIncomeCost_lbl0" xml:lang="en-US">Finance income (cost)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncomeCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_SharesIssuedInPublicOfferinginDollars_lbl0" xml:lang="en-US">Shares Issued In Public Offeringin Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_SharesIssuedInPublicOfferinginDollars" xlink:to="vs_SharesIssuedInPublicOfferinginDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl0" xml:lang="en-US">Amounts payable, related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_PropertyPlantAndEquipmentCost_lbl1" xml:lang="en-US">Property Plant And Equipment Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_PropertyPlantAndEquipmentCost" xlink:to="vs_PropertyPlantAndEquipmentCost_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_June292026Member_lbl0" xml:lang="en-US">June292026 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_June292026Member" xlink:to="vs_June292026Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AWarrantMember_lbl0" xml:lang="en-US">AWarrant Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AWarrantMember" xlink:to="vs_AWarrantMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WarrantDerivativeLoss_lbl0" xml:lang="en-US">Warrant Derivative Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WarrantDerivativeLoss" xlink:to="vs_WarrantDerivativeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalMember_lbl0" xml:lang="en-US">Issued capital [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalMember" xlink:to="ifrs-full_IssuedCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DepositsAmount_lbl0" xml:lang="en-US">Deposits Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DepositsAmount" xlink:to="vs_DepositsAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ChangeInFairValueOfWarrantLiability_lbl0" xml:lang="en-US">Change In Fair Value Of Warrant Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ChangeInFairValueOfWarrantLiability" xlink:to="vs_ChangeInFairValueOfWarrantLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl0" xml:lang="en-US">Increase (decrease) through share-based payment transactions, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Rental Payments Receivable In Three Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" xlink:to="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_lbl1" xml:lang="en-US">Profit (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_OptionOutstanding_lbl1" xml:lang="en-US">Option Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OptionOutstanding" xlink:to="vs_OptionOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccumulatedAmortizationtMember_lbl0" xml:lang="en-US">Accumulated Amortizationt Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccumulatedAmortizationtMember" xlink:to="vs_AccumulatedAmortizationtMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NumberOfOutstandingForfeited_lbl0" xml:lang="en-US">Number Of Outstanding Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NumberOfOutstandingForfeited" xlink:to="vs_NumberOfOutstandingForfeited_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems_lbl0" xml:lang="en-US">Accounts Payableand Accrued Liabilities Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:to="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfConsiderationTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Consideration Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfConsiderationTableTextBlock" xlink:to="vs_ScheduleOfConsiderationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for intangible assets and goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_lbl2" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_December62027Member_lbl0" xml:lang="en-US">December62027 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_December62027Member" xlink:to="vs_December62027Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about intangible assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for provisions [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_WeightedAverageRemainingLifeyears_lbl1" xml:lang="en-US">Weighted Average Remaining Lifeyears</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_WeightedAverageRemainingLifeyears" xlink:to="vs_WeightedAverageRemainingLifeyears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_OtherComprehensiveLossAbstract_lbl0" xml:lang="en-US">Other Comprehensive Loss Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_OtherComprehensiveLossAbstract" xlink:to="vs_OtherComprehensiveLossAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl0" xml:lang="en-US">Adjustments for depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in other operating receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements_lbl0" xml:lang="en-US">Description Of Accounting Policy For Valuation Valuation Of Equity Units Issued In Private Placements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" xlink:to="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements_lbl0"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSupplementalCashFlowInformationAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfSupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ScheduleOfSupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Schedule Of Supplemental Cash Flow Information Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ScheduleOfSupplementalCashFlowInformationAbstract" xlink:to="vs_ScheduleOfSupplementalCashFlowInformationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_NoncontrollingInterestinDollars_lbl0" xml:lang="en-US">Noncontrolling Interestin Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_NoncontrollingInterestinDollars" xlink:to="vs_NoncontrollingInterestinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPrepayments_lbl0" xml:lang="en-US">Current prepayments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepayments" xlink:to="ifrs-full_CurrentPrepayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReceivables_lbl0" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_ShareCapitalNote13Abstract_lbl0" xml:lang="en-US">Share Capital Note13 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_ShareCapitalNote13Abstract" xlink:to="vs_ShareCapitalNote13Abstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="vs_LeasePaymentsMade_lbl1" xml:lang="en-US">Lease Payments Made</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="vs_LeasePaymentsMade" xlink:to="vs_LeasePaymentsMade_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for intangible assets other than goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl0"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>12
<FILENAME>vs-20230331_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedBalanceSheet" roleURI="http://www.versussystems.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedComprehensiveIncome" roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedComprehensiveIncome_Parentheticals" roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareholdersEquityType2or3" roleURI="http://www.versussystems.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedCashFlow" roleURI="http://www.versussystems.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NatureofOperations" roleURI="http://www.versussystems.com/role/NatureofOperations"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_BasisofPresentation" roleURI="http://www.versussystems.com/role/BasisofPresentation"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SignificantAccountingPolicies" roleURI="http://www.versussystems.com/role/SignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ChangeinFunctionalandPresentationCurrency" roleURI="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_Receivables" roleURI="http://www.versussystems.com/role/Receivables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RestrictedDeposit" roleURI="http://www.versussystems.com/role/RestrictedDeposit"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_PropertyandEquipment" roleURI="http://www.versussystems.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NonControllingInterestinVersusLLC" roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLC"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AcquisitionofXciteInteractiveInc" roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_IntangibleAssets" roleURI="http://www.versussystems.com/role/IntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AccountsPayableandAccruedLiabilities" roleURI="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NotesPayableRelatedParty" roleURI="http://www.versussystems.com/role/NotesPayableRelatedParty"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareCapitalandReserves" roleURI="http://www.versussystems.com/role/ShareCapitalandReserves"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RelatedPartyTransactions" roleURI="http://www.versussystems.com/role/RelatedPartyTransactions"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_FinancialInstrumentsandRiskManagement" roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ManagementofCapital" roleURI="http://www.versussystems.com/role/ManagementofCapital"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_GeographicalSegmentedInformation" roleURI="http://www.versussystems.com/role/GeographicalSegmentedInformation"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SupplementalCashFlowInformation" roleURI="http://www.versussystems.com/role/SupplementalCashFlowInformation"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_LeaseObligationsandCommitments" roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitments"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SubsequentEvents" roleURI="http://www.versussystems.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AccountingPoliciesByPolicy" roleURI="http://www.versussystems.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_BasisofPresentationTables" roleURI="http://www.versussystems.com/role/BasisofPresentationTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SignificantAccountingPoliciesTables" roleURI="http://www.versussystems.com/role/SignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_PropertyandEquipmentTables" roleURI="http://www.versussystems.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NonControllingInterestinVersusLLCTables" roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AcquisitionofXciteInteractiveIncTables" roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_IntangibleAssetsTables" roleURI="http://www.versussystems.com/role/IntangibleAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AccountsPayableandAccruedLiabilitiesTables" roleURI="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NotesPayableRelatedPartyTables" roleURI="http://www.versussystems.com/role/NotesPayableRelatedPartyTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareCapitalandReservesTables" roleURI="http://www.versussystems.com/role/ShareCapitalandReservesTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RelatedPartyTransactionsTables" roleURI="http://www.versussystems.com/role/RelatedPartyTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_FinancialInstrumentsandRiskManagementTables" roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_GeographicalSegmentedInformationTables" roleURI="http://www.versussystems.com/role/GeographicalSegmentedInformationTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SupplementalCashFlowInformationTables" roleURI="http://www.versussystems.com/role/SupplementalCashFlowInformationTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_LeaseObligationsandCommitmentsTables" roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofsubsidiaryTable" roleURI="http://www.versussystems.com/role/ScheduleofsubsidiaryTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" roleURI="http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofclassificationoffinancialinstrumentsTable" roleURI="http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofpropertyandequipmentTable" roleURI="http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable" roleURI="http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofconsiderationTable" roleURI="http://www.versussystems.com/role/ScheduleofconsiderationTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofintangibleassetsTable" roleURI="http://www.versussystems.com/role/ScheduleofintangibleassetsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleaccountspayableandaccruedliabilitiesTable" roleURI="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleoffinanceexpenseTable" roleURI="http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofoutstandingstockoptionsTable" roleURI="http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleoffairvalueofstockoptionsTable" roleURI="http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofincentivestockoptionsoutstandingTable" roleURI="http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofoutstandingsharepurchasewarrantsTable" roleURI="http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" roleURI="http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofsharepurchasewarrantsoutstandingTable" roleURI="http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofkeymanagementpersonnelTable" roleURI="http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofforeigncurrencyriskTable" roleURI="http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofidentifiableassetsbygeographicsegmentsTable" roleURI="http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofsupplementalcashflowinformationTable" roleURI="http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofleaseliabilitiesTable" roleURI="http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleofrentalagreementforofficespaceTable" roleURI="http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SignificantAccountingPoliciesDetails" roleURI="http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ChangeinFunctionalandPresentationCurrencyDetails" roleURI="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ReceivablesDetails" roleURI="http://www.versussystems.com/role/ReceivablesDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RestrictedDepositDetails" roleURI="http://www.versussystems.com/role/RestrictedDepositDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NonControllingInterestinVersusLLCDetails" roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_AcquisitionofXciteInteractiveIncDetails" roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_NotesPayableRelatedPartyDetails" roleURI="http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ShareCapitalandReservesDetails" roleURI="http://www.versussystems.com/role/ShareCapitalandReservesDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_RelatedPartyTransactionsDetails" roleURI="http://www.versussystems.com/role/RelatedPartyTransactionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_FinancialInstrumentsandRiskManagementDetails" roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_LeaseObligationsandCommitmentsDetails" roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_SubsequentEventsDetails" roleURI="http://www.versussystems.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#DocumentAndEntityInformation" roleURI="http://www.versussystems.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentPrepayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentPrepayments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssets" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_LongtermDeposits" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Assets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RentDeferredIncomeClassifiedAsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_OtherCurrentPayables" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyNote12" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyNote12"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="vs_NotesPayableRelatedPartyNote12" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_IssuedCapital" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_AdditionalPaidinCapital" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReserves" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_OtherReserves" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_RetainedEarnings" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncontrollingInterests" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Equity" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAndLiabilities" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome">
    <loc xlink:type="locator" xlink:label="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="us-gaap_RevenuesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Revenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RevenuesAbstract" xlink:to="ifrs-full_Revenue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ExpensesAbstract" xlink:href="vs-20230331.xsd#vs_ExpensesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_ExpensesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AmortizationOfEquipment" xlink:href="vs-20230331.xsd#vs_AmortizationOfEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="vs_AmortizationOfEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AmortizationOfIntangibleAsset" xlink:href="vs-20230331.xsd#vs_AmortizationOfIntangibleAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="vs_AmortizationOfIntangibleAsset" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ConsultingFeesNote11" xlink:href="vs-20230331.xsd#vs_ConsultingFeesNote11"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="vs_ConsultingFeesNote11" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ForeignExchangesLoss" xlink:href="vs-20230331.xsd#vs_ForeignExchangesLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="vs_ForeignExchangesLoss" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="ifrs-full_GeneralAndAdministrativeExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="ifrs-full_InterestExpense" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="ifrs-full_ProfessionalFeesExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WagesAndSalaries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="ifrs-full_WagesAndSalaries" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SalesAndMarketingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SalesAndMarketingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="ifrs-full_SalesAndMarketingExpense" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SoftwareDeliveryCosts" xlink:href="vs-20230331.xsd#vs_SoftwareDeliveryCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="vs_SoftwareDeliveryCosts" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ExpensesAbstract" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_TotalOperatingExpense" xlink:href="vs-20230331.xsd#vs_TotalOperatingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_TotalOperatingExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinanceExpense1" xlink:href="vs-20230331.xsd#vs_FinanceExpense1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_FinanceExpense1" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChangeInFairValueOfWarrantLiability" xlink:href="vs-20230331.xsd#vs_ChangeInFairValueOfWarrantLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_ChangeInFairValueOfWarrantLiability" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_ProfitLoss" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_OtherComprehensiveLossAbstract" xlink:href="vs-20230331.xsd#vs_OtherComprehensiveLossAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_OtherComprehensiveLossAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_OtherComprehensiveLossAbstract" xlink:to="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_TotalComprehensiveLossAttributableToAbstract" xlink:href="vs-20230331.xsd#vs_TotalComprehensiveLossAttributableToAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="vs_TotalComprehensiveLossAttributableToAbstract" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TotalComprehensiveLossAttributableToAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NoncontrollingInterestinDollars" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TotalComprehensiveLossAttributableToAbstract" xlink:to="vs_NoncontrollingInterestinDollars" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TotalComprehensiveLossAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TotalComprehensiveLossAttributableToAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_WeightedAverageShares" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals">
    <loc xlink:type="locator" xlink:label="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:href="vs-20230331.xsd#vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_DilutedEarningsLossPerShare" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustedWeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustedWeightedAverageShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" xlink:to="ifrs-full_AdjustedWeightedAverageShares" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfCommonShareMember" xlink:href="vs-20230331.xsd#vs_NumberOfCommonShareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_NumberOfCommonShareMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfClassASharesMember" xlink:href="vs-20230331.xsd#vs_NumberOfClassASharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_NumberOfClassASharesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_IssuedCapitalMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CommitmentToIssueSharesMember" xlink:href="vs-20230331.xsd#vs_CommitmentToIssueSharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_CommitmentToIssueSharesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ClassASharesMember" xlink:href="vs-20230331.xsd#vs_ClassASharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_ClassASharesMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReservesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReservesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_OtherReservesMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CurrencyTranslationAdjustmentMember" xlink:href="vs-20230331.xsd#vs_CurrencyTranslationAdjustmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_CurrencyTranslationAdjustmentMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DeficitMember" xlink:href="vs-20230331.xsd#vs_DeficitMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_DeficitMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_NoncontrollingInterestsMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPublicOfferinginDollars" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPublicOfferinginDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="vs_SharesIssuedInPublicOfferinginDollars" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPublicOfferinginShares" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPublicOfferinginShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="vs_SharesIssuedInPublicOfferinginShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPrivatePlacement" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPrivatePlacement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="vs_SharesIssuedInPrivatePlacement" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedInPrivatePlacements" xlink:href="vs-20230331.xsd#vs_SharesIssuedInPrivatePlacements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="vs_SharesIssuedInPrivatePlacements" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedWithAcquisition" xlink:href="vs-20230331.xsd#vs_SharesIssuedWithAcquisition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="vs_SharesIssuedWithAcquisition" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharesIssuedWithAcquisitionShares" xlink:href="vs-20230331.xsd#vs_SharesIssuedWithAcquisitionShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="vs_SharesIssuedWithAcquisitionShares" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SharesIssuedInPublicOfferinginShares" xlink:to="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ExerciseOfWarrantsinShares" xlink:href="vs-20230331.xsd#vs_ExerciseOfWarrantsinShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="vs_ExerciseOfWarrantsinShares" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ShareIssuanceCosts" xlink:href="vs-20230331.xsd#vs_ShareIssuanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="vs_ShareIssuanceCosts" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_HoldcoSharesExchangedForCommonShares" xlink:href="vs-20230331.xsd#vs_HoldcoSharesExchangedForCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="vs_HoldcoSharesExchangedForCommonShares" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTax" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_ProfitLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AmortisationExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinanceExpense" xlink:href="vs-20230331.xsd#vs_FinanceExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="vs_FinanceExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedInterestExpenses" xlink:href="vs-20230331.xsd#vs_AccruedInterestExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="vs_AccruedInterestExpenses" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_EffectOfForeignExchanges" xlink:href="vs-20230331.xsd#vs_EffectOfForeignExchanges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="vs_EffectOfForeignExchanges" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ForgivenessOnGovernmentLoan" xlink:href="vs-20230331.xsd#vs_ForgivenessOnGovernmentLoan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="vs_ForgivenessOnGovernmentLoan" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:href="vs-20230331.xsd#vs_ChangesInNonCashWorkingCapitalItemsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="vs_ChangesInNonCashWorkingCapitalItemsAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PrepaidsAndDepositsAmount" xlink:href="vs-20230331.xsd#vs_PrepaidsAndDepositsAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="vs_PrepaidsAndDepositsAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ChangesInNonCashWorkingCapitalItemsAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromExerciseOfOptions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromExerciseOfOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromExerciseOfOptions" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsForShareIssueCosts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseOfEquipment" xlink:href="vs-20230331.xsd#vs_PurchaseOfEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="vs_PurchaseOfEquipment" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDevelopmentProjectExpenditure" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForDevelopmentProjectExpenditure"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_PaymentsForDevelopmentProjectExpenditure" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NatureofOperations">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory" xlink:href="vs-20230331.xsd#vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" xlink:to="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/BasisofPresentation">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBasisOfConsolidationTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency">
    <loc xlink:type="locator" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:to="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/Receivables">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfAccountsReceivableAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfAccountsReceivableTextBlock" xlink:href="vs-20230331.xsd#vs_DisclosureOfAccountsReceivableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfAccountsReceivableAbstract" xlink:to="vs_DisclosureOfAccountsReceivableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RestrictedDeposit">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfRestrictedDepositAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDepositAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfRestrictedDeposit" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDeposit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfRestrictedDepositAbstract" xlink:to="vs_DisclosureOfRestrictedDeposit" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentTextBlock" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_PropertyAndEquipmentAbstract" xlink:to="vs_PropertyAndEquipmentTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NonControllingInterestinVersusLLC">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBusinessCombinationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/IntangibleAssets">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities">
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableAndAccruedLiabilitiestextBlock" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiestextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract" xlink:to="vs_AccountsPayableAndAccruedLiabilitiestextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NotesPayableRelatedParty">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareCapitalandReserves">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RelatedPartyTransactions">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ManagementofCapital">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfManagingLiquidityRisk" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfManagingLiquidityRisk"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" xlink:to="ifrs-full_DescriptionOfManagingLiquidityRisk" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/GeographicalSegmentedInformation">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfGeographicalAreasTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfGeographicalAreasTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeographicalAreasExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfGeographicalAreasTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfGeographicalAreasExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SupplementalCashFlowInformation">
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationTextBlock" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="vs_SupplementalCashFlowInformationTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/LeaseObligationsandCommitments">
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsAndCommitmentsAbstract" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsAndCommitmentsTextBlock" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_LeaseObligationsAndCommitmentsAbstract" xlink:to="vs_LeaseObligationsAndCommitmentsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CurrentIncomeTaxExplanatory" xlink:href="vs-20230331.xsd#vs_CurrentIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_CurrentIncomeTaxExplanatory" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" xlink:href="vs-20230331.xsd#vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyForDeferredRevenue" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyForDeferredRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_DescriptionOfAccountingPolicyForDeferredRevenue" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss" xlink:href="vs-20230331.xsd#vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss" order="21" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/BasisofPresentationTables">
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationTablesLineItems" xlink:href="vs-20230331.xsd#vs_BasisofPresentationTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationTablesTable" xlink:href="vs-20230331.xsd#vs_BasisofPresentationTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_BasisofPresentationTablesLineItems" xlink:to="vs_BasisofPresentationTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSubsidiaryTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfSubsidiaryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_BasisofPresentationTablesLineItems" xlink:to="vs_ScheduleOfSubsidiaryTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesTablesLineItems" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesTablesTable" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_SignificantAccountingPoliciesTablesLineItems" xlink:to="vs_SignificantAccountingPoliciesTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" xlink:href="vs-20230331.xsd#vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SignificantAccountingPoliciesTablesLineItems" xlink:to="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinancialAssetsAndLiabilities" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialAssetsAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SignificantAccountingPoliciesTablesLineItems" xlink:to="vs_ScheduleOfFinancialAssetsAndLiabilities" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentAbstract" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_PropertyAndEquipmentAbstract" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfBusinessCombinationsTextBlockAbstract" xlink:to="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables">
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncTablesLineItems" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncTablesTable" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_AcquisitionofXciteInteractiveIncTablesLineItems" xlink:to="vs_AcquisitionofXciteInteractiveIncTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfConsiderationTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfConsiderationTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncTablesLineItems" xlink:to="vs_ScheduleOfConsiderationTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/IntangibleAssetsTables">
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsTablesLineItems" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsTablesTable" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_IntangibleAssetsTablesLineItems" xlink:to="vs_IntangibleAssetsTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfIntangibleAssetsTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfIntangibleAssetsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IntangibleAssetsTablesLineItems" xlink:to="vs_ScheduleOfIntangibleAssetsTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables">
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:href="vs-20230331.xsd#vs_AccountsPayableandAccruedLiabilitiesTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableandAccruedLiabilitiesTablesTable" xlink:href="vs-20230331.xsd#vs_AccountsPayableandAccruedLiabilitiesTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:to="vs_AccountsPayableandAccruedLiabilitiesTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems" xlink:to="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NotesPayableRelatedPartyTables">
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyTablesLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyTablesTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_NotesPayableRelatedPartyTablesLineItems" xlink:to="vs_NotesPayableRelatedPartyTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfNotesToTheirPresentValueTabletextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyTablesLineItems" xlink:to="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareCapitalandReservesTables">
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesTablesLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesTablesTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="vs_ShareCapitalandReservesTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesTablesLineItems" xlink:to="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RelatedPartyTransactionsTables">
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsTablesLineItems" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsTablesTable" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_RelatedPartyTransactionsTablesLineItems" xlink:to="vs_RelatedPartyTransactionsTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_RelatedPartyTransactionsTablesLineItems" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExposureExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/GeographicalSegmentedInformationTables">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfGeographicalAreasTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfGeographicalAreasTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfGeographicalAreasTextBlockAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SupplementalCashFlowInformationTables">
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashFlowStatementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables">
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:href="vs-20230331.xsd#vs_LeaseObligationsandCommitmentsTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsandCommitmentsTablesTable" xlink:href="vs-20230331.xsd#vs_LeaseObligationsandCommitmentsTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:to="vs_LeaseObligationsandCommitmentsTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfLeaseLiabilityTableTextBlock" xlink:href="vs-20230331.xsd#vs_DisclosureOfLeaseLiabilityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:to="vs_DisclosureOfLeaseLiabilityTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" xlink:href="vs-20230331.xsd#vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_LeaseObligationsandCommitmentsTablesLineItems" xlink:to="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofsubsidiaryTable">
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:href="vs-20230331.xsd#vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:href="vs-20230331.xsd#vs_BasisofPresentationDetailsScheduleofsubsidiaryTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EntitysTotalForSubsidiariesMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EntitysTotalForSubsidiariesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_EntitysTotalForSubsidiariesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_VersusSystemsHoldcoIncMember" xlink:href="vs-20230331.xsd#vs_VersusSystemsHoldcoIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="vs_VersusSystemsHoldcoIncMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_VersusSystemsUKLtdMember" xlink:href="vs-20230331.xsd#vs_VersusSystemsUKLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="vs_VersusSystemsUKLtdMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_VersusLLCMember" xlink:href="vs-20230331.xsd#vs_VersusLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="vs_VersusLLCMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_XciteInteractiveIncMember" xlink:href="vs-20230331.xsd#vs_XciteInteractiveIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EntitysTotalForSubsidiariesMember" xlink:to="vs_XciteInteractiveIncMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfIncorporationOrResidenceOfAssociate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfAssociate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProportionOfOwnershipInterestInAssociate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PrincipalActivity" xlink:href="vs-20230331.xsd#vs_PrincipalActivity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems" xlink:to="vs_PrincipalActivity" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable">
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:href="vs-20230331.xsd#vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:to="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComputerEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComputerEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_ComputerEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RightofuseAssetsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssetsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_RightofuseAssetsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" xlink:to="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesCash" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesCash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_FinancialAssetsLiabilitiesCash" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesReceivables" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_FinancialAssetsLiabilitiesReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesRestrictedDeposit" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesRestrictedDeposit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_FinancialAssetsLiabilitiesRestrictedDeposit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsDeposits" xlink:href="vs-20230331.xsd#vs_FinancialAssetsDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_FinancialAssetsDeposits" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialAssetsLiabilitiesNotesPayable" xlink:href="vs-20230331.xsd#vs_FinancialAssetsLiabilitiesNotesPayable"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+QhggeMgdYKPYEPLSq6CxcQ==] CSR-->
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract" xlink:to="vs_FinancialAssetsLiabilitiesNotesPayable" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable">
    <loc xlink:type="locator" xlink:label="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:href="vs-20230331.xsd#vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:href="vs-20230331.xsd#vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:to="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipmentMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MeasurementAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MeasurementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" xlink:to="ifrs-full_MeasurementAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AggregatedMeasurementMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AggregatedMeasurementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_AggregatedMeasurementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AggregatedMeasurementMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AggregatedMeasurementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_AggregatedMeasurementMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComputerEquipmentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComputerEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_ComputerEquipmentMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RightofuseAssetsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssetsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PropertyPlantAndEquipmentMember" xlink:to="ifrs-full_RightofuseAssetsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AtCostMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AtCostMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="ifrs-full_AtCostMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccumulatedAmortizationtMember" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationtMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="vs_AccumulatedAmortizationtMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="ifrs-full_CarryingAmountMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CostAbstract" xlink:href="vs-20230331.xsd#vs_CostAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" xlink:to="vs_CostAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyPlantAndEquipmentCost" xlink:href="vs-20230331.xsd#vs_PropertyPlantAndEquipmentCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract" xlink:to="vs_PropertyPlantAndEquipmentCost" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisposalsPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisposalsPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract" xlink:to="ifrs-full_DisposalsPropertyPlantAndEquipment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_NoncontrollingInterestPercentage" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="vs_NoncontrollingInterestPercentage" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="ifrs-full_AssetsAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AssetsRecognisedAsOfAcquisitionDate" xlink:href="vs-20230331.xsd#vs_AssetsRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AssetsAbstract" xlink:to="vs_AssetsRecognisedAsOfAcquisitionDate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="ifrs-full_LiabilitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_LiabilitiesRecognisedAsOfAcquisitionDate" xlink:href="vs-20230331.xsd#vs_LiabilitiesRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="vs_LiabilitiesRecognisedAsOfAcquisitionDate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NetLiabilities" xlink:href="vs-20230331.xsd#vs_NetLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="vs_NetLiabilities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NetLoss" xlink:href="vs-20230331.xsd#vs_NetLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="vs_NetLoss" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NetLossAttributedToNoncontrollingInterest" xlink:href="vs-20230331.xsd#vs_NetLossAttributedToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" xlink:to="vs_NetLossAttributedToNoncontrollingInterest" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofconsiderationTable">
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:href="vs-20230331.xsd#vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" xlink:to="ifrs-full_SegmentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CommonShares" xlink:href="vs-20230331.xsd#vs_CommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="vs_CommonShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="ifrs-full_OtherCashAndCashEquivalents" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WorkingCapitalAdjustment" xlink:href="vs-20230331.xsd#vs_WorkingCapitalAdjustment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="vs_WorkingCapitalAdjustment" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PPPShare" xlink:href="vs-20230331.xsd#vs_PPPShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="vs_PPPShare" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConsiderationPaidReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConsiderationPaidReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="ifrs-full_ConsiderationPaidReceived" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:href="vs-20230331.xsd#vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" xlink:to="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CashAmount" xlink:href="vs-20230331.xsd#vs_CashAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="vs_CashAmount" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsReceivable" xlink:href="vs-20230331.xsd#vs_AccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="vs_AccountsReceivable" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIntangibleAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIntangibleAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_OtherIntangibleAssets" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayableAndAccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccountsPayableAndAccruedLiabilitiesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="vs_AccountsPayableAndAccruedLiabilitiesAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GoodwillRecognisedAsOfAcquisitionDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" xlink:to="ifrs-full_GoodwillRecognisedAsOfAcquisitionDate" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofintangibleassetsTable">
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:to="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MeasurementAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MeasurementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:to="ifrs-full_MeasurementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AggregatedMeasurementMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AggregatedMeasurementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_AggregatedMeasurementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AggregatedMeasurementMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AggregatedMeasurementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_MeasurementAxis" xlink:to="ifrs-full_AggregatedMeasurementMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AtCostMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AtCostMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="ifrs-full_AtCostMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccumulatedAmortizationtMember" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationtMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="vs_AccumulatedAmortizationtMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CarryingAmountMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CarryingAmountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AggregatedMeasurementMember" xlink:to="ifrs-full_CarryingAmountMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SoftwareMember" xlink:href="vs-20230331.xsd#vs_SoftwareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="vs_SoftwareMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CustomerRelationshipMember" xlink:href="vs-20230331.xsd#vs_CustomerRelationshipMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="vs_CustomerRelationshipMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_TradenameMember" xlink:href="vs-20230331.xsd#vs_TradenameMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="vs_TradenameMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DevelopedTechnologyMember" xlink:href="vs-20230331.xsd#vs_DevelopedTechnologyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillMember" xlink:to="vs_DevelopedTechnologyMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CostAbstract0" xlink:href="vs-20230331.xsd#vs_CostAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:to="vs_CostAbstract0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsOtherThanGoodwillAmount" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsOtherThanGoodwillAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract0" xlink:to="vs_IntangibleAssetsOtherThanGoodwillAmount" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_Additions1" xlink:href="vs-20230331.xsd#vs_Additions1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract0" xlink:to="vs_Additions1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_Impairments" xlink:href="vs-20230331.xsd#vs_Impairments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_CostAbstract0" xlink:to="vs_Impairments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccumulatedAmortizationAbstract0" xlink:href="vs-20230331.xsd#vs_AccumulatedAmortizationAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" xlink:to="vs_AccumulatedAmortizationAbstract0" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AccumulatedAmortizationAbstract0" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccruedLiabilitiesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="vs_AccruedLiabilitiesAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleoffinanceexpenseTable">
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" xlink:to="ifrs-full_SegmentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_Notespayable" xlink:href="vs-20230331.xsd#vs_Notespayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_Notespayable" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ForeignCurrencyAdjustment1" xlink:href="vs-20230331.xsd#vs_ForeignCurrencyAdjustment1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_ForeignCurrencyAdjustment1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:href="vs-20230331.xsd#vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="ifrs-full_FinanceIncomeCost" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_Currentleaseliability" xlink:href="vs-20230331.xsd#vs_Currentleaseliability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_Currentleaseliability" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_Noncurrentleaseliability" xlink:href="vs-20230331.xsd#vs_Noncurrentleaseliability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_Noncurrentleaseliability" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_GrossForeignExchangeAdjustment" xlink:href="vs-20230331.xsd#vs_GrossForeignExchangeAdjustment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="vs_GrossForeignExchangeAdjustment" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfCurrentBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfOutstandingStockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfShareOutstandingBalance" xlink:href="vs-20230331.xsd#vs_NumberOfShareOutstandingBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="vs_NumberOfShareOutstandingBalance" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" xlink:href="vs-20230331.xsd#vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfOutstandingGranted" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="vs_NumberOfOutstandingGranted" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfOutstandingExercised" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="vs_NumberOfOutstandingExercised" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NumberOfOutstandingForfeited" xlink:href="vs-20230331.xsd#vs_NumberOfOutstandingForfeited"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="vs_NumberOfOutstandingForfeited" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingStockOptionsAbstract" xlink:to="ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable">
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" xlink:to="ifrs-full_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DescriptionOfOptionLifeShareOptionsGranted1" xlink:href="vs-20230331.xsd#vs_DescriptionOfOptionLifeShareOptionsGranted1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="vs_DescriptionOfOptionLifeShareOptionsGranted1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpectedDividendShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ExpectedDividendShareOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="ifrs-full_ExpectedDividendShareOptionsGranted" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable">
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateAxis" xlink:href="vs-20230331.xsd#vs_AwardsDateAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" xlink:to="vs_AwardsDateAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateDomain" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="vs_AwardsDateAxis" xlink:to="vs_AwardsDateDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateDomain_0" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="vs_AwardsDateAxis" xlink:to="vs_AwardsDateDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_June62023Member" xlink:href="vs-20230331.xsd#vs_June62023Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_June62023Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_September42023Member" xlink:href="vs-20230331.xsd#vs_September42023Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_September42023Member" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_April22024Member" xlink:href="vs-20230331.xsd#vs_April22024Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_April22024Member" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_June272024Member" xlink:href="vs-20230331.xsd#vs_June272024Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_June272024Member" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_September272024Member" xlink:href="vs-20230331.xsd#vs_September272024Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_September272024Member" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_October222024Member" xlink:href="vs-20230331.xsd#vs_October222024Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_October222024Member" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_July242025Member" xlink:href="vs-20230331.xsd#vs_July242025Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_July242025Member" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_July312025Member" xlink:href="vs-20230331.xsd#vs_July312025Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_July312025Member" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_August102025Member" xlink:href="vs-20230331.xsd#vs_August102025Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_August102025Member" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_June12026Member" xlink:href="vs-20230331.xsd#vs_June12026Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_June12026Member" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_June292026Member" xlink:href="vs-20230331.xsd#vs_June292026Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_June292026Member" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_August192026Member" xlink:href="vs-20230331.xsd#vs_August192026Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_August192026Member" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_March182027Member" xlink:href="vs-20230331.xsd#vs_March182027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_March182027Member" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_May102027Member" xlink:href="vs-20230331.xsd#vs_May102027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_May102027Member" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_August172027Member" xlink:href="vs-20230331.xsd#vs_August172027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_August172027Member" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_September202027Member" xlink:href="vs-20230331.xsd#vs_September202027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_September202027Member" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_February132028Member" xlink:href="vs-20230331.xsd#vs_February132028Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_February132028Member" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_OptionOutstanding" xlink:href="vs-20230331.xsd#vs_OptionOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="vs_OptionOutstanding" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ExercisePrice1" xlink:href="vs-20230331.xsd#vs_ExercisePrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="vs_ExercisePrice1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WeightedAverageRemainingLifeyears" xlink:href="vs-20230331.xsd#vs_WeightedAverageRemainingLifeyears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" xlink:to="vs_WeightedAverageRemainingLifeyears" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingBalance" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsNumberOutstandingBalance" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExercised" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExercised" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingExpired" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingExpired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsNumberOutstandingExpired" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsNumberOutstandingIssued" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsNumberOutstandingIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsNumberOutstandingIssued" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract" xlink:to="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable">
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" xlink:to="ifrs-full_RangeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangesMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RangesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangesMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangesMember" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsRiskfreeInterestRate" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsRiskfreeInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_PurchaseofWarrantsRiskfreeInterestRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsExpectedLifeOfOptions" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsExpectedLifeOfOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_PurchaseofWarrantsExpectedLifeOfOptions" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsExpectedDividendYieldinDollars" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsExpectedDividendYieldinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_PurchaseofWarrantsExpectedDividendYieldinDollars" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsVolatility" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsVolatility"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_PurchaseofWarrantsVolatility" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" xlink:href="vs-20230331.xsd#vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" xlink:to="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable">
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateAxis" xlink:href="vs-20230331.xsd#vs_AwardsDateAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" xlink:to="vs_AwardsDateAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateDomain" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="vs_AwardsDateAxis" xlink:to="vs_AwardsDateDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AwardsDateDomain_0" xlink:href="vs-20230331.xsd#vs_AwardsDateDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="vs_AwardsDateAxis" xlink:to="vs_AwardsDateDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_January202026Member" xlink:href="vs-20230331.xsd#vs_January202026Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_January202026Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_February282027Member" xlink:href="vs-20230331.xsd#vs_February282027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_February282027Member" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_December62027Member" xlink:href="vs-20230331.xsd#vs_December62027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_December62027Member" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_December92027Member" xlink:href="vs-20230331.xsd#vs_December92027Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_December92027Member" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_January182028Member" xlink:href="vs-20230331.xsd#vs_January182028Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_January182028Member" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_February22028Member" xlink:href="vs-20230331.xsd#vs_February22028Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AwardsDateDomain" xlink:to="vs_February22028Member" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantsOutstanding" xlink:href="vs-20230331.xsd#vs_WarrantsOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="vs_WarrantsOutstanding" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ExercisePricePerShareAmount" xlink:href="vs-20230331.xsd#vs_ExercisePricePerShareAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="vs_ExercisePricePerShareAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WeightedAverageRemainingLifes" xlink:href="vs-20230331.xsd#vs_WeightedAverageRemainingLifes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" xlink:to="vs_WeightedAverageRemainingLifes" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable">
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:to="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_TitleOfIndividualsAxis" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" xlink:to="vs_TitleOfIndividualsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_TitleOfIndividualsDomain" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="vs_TitleOfIndividualsAxis" xlink:to="vs_TitleOfIndividualsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_TitleOfIndividualsDomain_0" xlink:href="vs-20230331.xsd#vs_TitleOfIndividualsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="vs_TitleOfIndividualsAxis" xlink:to="vs_TitleOfIndividualsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefExecutiveOfficersMember" xlink:href="vs-20230331.xsd#vs_ChiefExecutiveOfficersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_ChiefExecutiveOfficersMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefFinancialOfficersMember" xlink:href="vs-20230331.xsd#vs_ChiefFinancialOfficersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_ChiefFinancialOfficersMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AdvisoryBoardMembersMember" xlink:href="vs-20230331.xsd#vs_AdvisoryBoardMembersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_AdvisoryBoardMembersMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefTechnologyOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefTechnologyOfficerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_ChiefTechnologyOfficerMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DirectorsMember" xlink:href="vs-20230331.xsd#vs_DirectorsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_DirectorsMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefPeopleOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefPeopleOfficerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_ChiefPeopleOfficerMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ChiefInnovationOfficerMember" xlink:href="vs-20230331.xsd#vs_ChiefInnovationOfficerMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_ChiefInnovationOfficerMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_OtherDirectorsAndOfficersMember" xlink:href="vs-20230331.xsd#vs_OtherDirectorsAndOfficersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_TitleOfIndividualsDomain" xlink:to="vs_OtherDirectorsAndOfficersMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable">
    <loc xlink:type="locator" xlink:label="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" xlink:to="ifrs-full_SegmentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Cash" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Cash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="ifrs-full_Cash" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccountsPayablesAndAccruedLiabilities" xlink:href="vs-20230331.xsd#vs_AccountsPayablesAndAccruedLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="vs_AccountsPayablesAndAccruedLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FinancialInstrumentTotal" xlink:href="vs-20230331.xsd#vs_FinancialInstrumentTotal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" xlink:to="vs_FinancialInstrumentTotal" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable">
    <loc xlink:type="locator" xlink:label="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:href="vs-20230331.xsd#vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:href="vs-20230331.xsd#vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" xlink:to="srt_StatementGeographicalAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_CA" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_CA"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_CA" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_US"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_US" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_RestrictedDeposits" xlink:href="vs-20230331.xsd#vs_RestrictedDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_RestrictedDeposits" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DepositsAmount" xlink:href="vs-20230331.xsd#vs_DepositsAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_DepositsAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Goodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="ifrs-full_Goodwill" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PropertyAndEquipmentOther" xlink:href="vs-20230331.xsd#vs_PropertyAndEquipmentOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_PropertyAndEquipmentOther" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_IntangibleAssetsinDollars" xlink:href="vs-20230331.xsd#vs_IntangibleAssetsinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_IntangibleAssetsinDollars" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_March312022Abstract" xlink:href="vs-20230331.xsd#vs_March312022Abstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" xlink:to="vs_March312022Abstract" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable">
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:href="vs-20230331.xsd#vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:to="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" xlink:to="ifrs-full_SegmentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SegmentsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SegmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NonCashInvestingAndFinancingActivitiesAbstract" xlink:href="vs-20230331.xsd#vs_NonCashInvestingAndFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" xlink:to="vs_NonCashInvestingAndFinancingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_FairValueCommonSharesIssuedInAcquisition" xlink:href="vs-20230331.xsd#vs_FairValueCommonSharesIssuedInAcquisition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NonCashInvestingAndFinancingActivitiesAbstract" xlink:to="vs_FairValueCommonSharesIssuedInAcquisition" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfLeaseLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="ifrs-full_LeaseLiabilities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_LeasePaymentsMade" xlink:href="vs-20230331.xsd#vs_LeasePaymentsMade"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="vs_LeasePaymentsMade" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_InterestExpenseOnLeaseLiabilitie" xlink:href="vs-20230331.xsd#vs_InterestExpenseOnLeaseLiabilitie"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="vs_InterestExpenseOnLeaseLiabilitie" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_LeaseLiabilitiesTotal" xlink:href="vs-20230331.xsd#vs_LeaseLiabilitiesTotal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="vs_LeaseLiabilitiesTotal" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="ifrs-full_CurrentProvisions" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_LeasesLiabilities" xlink:href="vs-20230331.xsd#vs_LeasesLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfLeaseLiabilitiesAbstract" xlink:to="vs_LeasesLiabilities" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable">
    <loc xlink:type="locator" xlink:label="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract" xlink:href="vs-20230331.xsd#vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" xlink:href="vs-20230331.xsd#vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract" xlink:to="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_LossPerShareTotalled" xlink:href="vs-20230331.xsd#vs_LossPerShareTotalled"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="vs_LossPerShareTotalled" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_IntangiableAssetsUsefulLife" xlink:href="vs-20230331.xsd#vs_IntangiableAssetsUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="vs_IntangiableAssetsUsefulLife" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_DeferredTaxAsset" xlink:href="vs-20230331.xsd#vs_DeferredTaxAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="vs_DeferredTaxAsset" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantDerivativeLoss" xlink:href="vs-20230331.xsd#vs_WarrantDerivativeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="vs_WarrantDerivativeLoss" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" xlink:to="ifrs-full_OtherLiabilities" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails">
    <loc xlink:type="locator" xlink:label="vs_ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:href="vs-20230331.xsd#vs_ChangeInFunctionalAndPresentationCurrencyAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_FunctionalAndPresentationCurrencyDescription" xlink:href="vs-20230331.xsd#vs_FunctionalAndPresentationCurrencyDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ChangeInFunctionalAndPresentationCurrencyAbstract" xlink:to="vs_FunctionalAndPresentationCurrencyDescription" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ReceivablesDetails">
    <loc xlink:type="locator" xlink:label="vs_ReceivablesDetailsLineItems" xlink:href="vs-20230331.xsd#vs_ReceivablesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ReceivablesDetailsTable" xlink:href="vs-20230331.xsd#vs_ReceivablesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ReceivablesDetailsLineItems" xlink:to="vs_ReceivablesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ReceivablesDetailsTable" xlink:to="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:to="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain_0" xlink:href="vs-20230331.xsd#vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:to="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_GSTMember" xlink:href="vs-20230331.xsd#vs_GSTMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" xlink:to="vs_GSTMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AllowanceForDoubtfulAccounts" xlink:href="vs-20230331.xsd#vs_AllowanceForDoubtfulAccounts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ReceivablesDetailsLineItems" xlink:to="vs_AllowanceForDoubtfulAccounts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ReceivablesDetailsLineItems" xlink:to="ifrs-full_OtherReceivables" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RestrictedDepositDetails">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfRestrictedDepositAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfRestrictedDepositAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_GuaranteedInvestment" xlink:href="vs-20230331.xsd#vs_GuaranteedInvestment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfRestrictedDepositAbstract" xlink:to="vs_GuaranteedInvestment" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails">
    <loc xlink:type="locator" xlink:label="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:href="vs-20230331.xsd#vs_NonControllingInterestinVersusLLCDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_NonControllingInterestinVersusLLCDetailsTable" xlink:href="vs-20230331.xsd#vs_NonControllingInterestinVersusLLCDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="vs_NonControllingInterestinVersusLLCDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_NonControllingInterestinVersusLLCDetailsTable" xlink:to="srt_OwnershipAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_OwnershipDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_VersusLLCMember" xlink:href="vs-20230331.xsd#vs_VersusLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_OwnershipDomain" xlink:to="vs_VersusLLCMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ExchangeOfCommonShares" xlink:href="vs-20230331.xsd#vs_ExchangeOfCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="vs_ExchangeOfCommonShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseOfWarrantsShares" xlink:href="vs-20230331.xsd#vs_PurchaseOfWarrantsShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="vs_PurchaseOfWarrantsShares" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NonControllingInterestinVersusLLCDetailsLineItems" xlink:to="ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_SummaryOfAcquisitionDescription" xlink:href="vs-20230331.xsd#vs_SummaryOfAcquisitionDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="vs_SummaryOfAcquisitionDescription" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_RecoverableAmount" xlink:href="vs-20230331.xsd#vs_RecoverableAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="vs_RecoverableAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_GoodwillAmount" xlink:href="vs-20230331.xsd#vs_GoodwillAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="vs_GoodwillAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsUnderDevelopment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsUnderDevelopment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_IntangibleAssetsUnderDevelopment" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AdditionalImpairment" xlink:href="vs-20230331.xsd#vs_AdditionalImpairment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="vs_AdditionalImpairment" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" xlink:to="ifrs-full_OtherRevenue" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/NotesPayableRelatedPartyDetails">
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyDetailsTable" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:to="vs_NotesPayableRelatedPartyDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_RepaidOfPrincipalAmount" xlink:href="vs-20230331.xsd#vs_RepaidOfPrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:to="vs_RepaidOfPrincipalAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedInterest" xlink:href="vs-20230331.xsd#vs_AccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:to="vs_AccruedInterest" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_NotesPayableRelatedPartyDetailsLineItems" xlink:to="ifrs-full_FinanceCosts" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ShareCapitalandReservesDetails">
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsLineItems" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_ShareCapitalandReservesDetailsTable" xlink:href="vs-20230331.xsd#vs_ShareCapitalandReservesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_ShareCapitalandReservesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TypesOfSharebasedPaymentArrangementsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ShareCapitalandReservesDetailsTable" xlink:to="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SharebasedPaymentArrangementsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharebasedPaymentArrangementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:to="ifrs-full_SharebasedPaymentArrangementsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SharebasedPaymentArrangementsMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharebasedPaymentArrangementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_TypesOfSharebasedPaymentArrangementsAxis" xlink:to="ifrs-full_SharebasedPaymentArrangementsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="vs_ShareCapitalandReservesDetailsTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityMember_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ClassAShareMember" xlink:href="vs-20230331.xsd#vs_ClassAShareMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_ClassAShareMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_AWarrantMember" xlink:href="vs-20230331.xsd#vs_AWarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="vs_AWarrantMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_StockOptionsMember" xlink:href="vs-20230331.xsd#vs_StockOptionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SharebasedPaymentArrangementsMember" xlink:to="vs_StockOptionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="ifrs-full_NumberOfSharesIssued" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="ifrs-full_NumberOfSharesOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_IssuedShareCapitalDescription" xlink:href="vs-20230331.xsd#vs_IssuedShareCapitalDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_IssuedShareCapitalDescription" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_CommonSharesIssuedAndOutstandingPercentage" xlink:href="vs-20230331.xsd#vs_CommonSharesIssuedAndOutstandingPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_CommonSharesIssuedAndOutstandingPercentage" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_ShareOptionVestingPeriod" xlink:href="vs-20230331.xsd#vs_ShareOptionVestingPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_ShareOptionVestingPeriod" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_StocksOptionGranted" xlink:href="vs-20230331.xsd#vs_StocksOptionGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_StocksOptionGranted" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="ifrs-full_KeyManagementPersonnelCompensation" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_WarrantsIssued" xlink:href="vs-20230331.xsd#vs_WarrantsIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_WarrantsIssued" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceDecrease" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_SharePurchaseWarrantsDescription" xlink:href="vs-20230331.xsd#vs_SharePurchaseWarrantsDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_ShareCapitalandReservesDetailsLineItems" xlink:to="vs_SharePurchaseWarrantsDescription" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/RelatedPartyTransactionsDetails">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_OfficeSharingAndOccupancyCosts" xlink:href="vs-20230331.xsd#vs_OfficeSharingAndOccupancyCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="vs_OfficeSharingAndOccupancyCosts" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmountsPayableRelatedPartyTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmountsPayableRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="ifrs-full_AmountsPayableRelatedPartyTransactions" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_RelatedPartyTransactionsLongTermNotes" xlink:href="vs-20230331.xsd#vs_RelatedPartyTransactionsLongTermNotes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" xlink:to="vs_RelatedPartyTransactionsLongTermNotes" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails">
    <loc xlink:type="locator" xlink:label="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:href="vs-20230331.xsd#vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_ExchangeRatePercentage" xlink:href="vs-20230331.xsd#vs_ExchangeRatePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="vs_ExchangeRatePercentage" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NetLossAmount" xlink:href="vs-20230331.xsd#vs_NetLossAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract" xlink:to="vs_NetLossAmount" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails">
    <loc xlink:type="locator" xlink:label="vs_LeaseObligationsAndCommitmentsAbstract" xlink:href="vs-20230331.xsd#vs_LeaseObligationsAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="vs_MonthlyFee" xlink:href="vs-20230331.xsd#vs_MonthlyFee"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_LeaseObligationsAndCommitmentsAbstract" xlink:to="vs_MonthlyFee" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_LeaseObligationsAndCommitmentsAbstract" xlink:to="ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="vs_SubsequentEventsDetailsLineItems" xlink:href="vs-20230331.xsd#vs_SubsequentEventsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="vs_SubsequentEventsDetailsTable" xlink:href="vs-20230331.xsd#vs_SubsequentEventsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="vs_SubsequentEventsDetailsLineItems" xlink:to="vs_SubsequentEventsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableOutstanding" xlink:href="vs-20230331.xsd#vs_NotesPayableOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="vs_SubsequentEventsDetailsLineItems" xlink:to="vs_NotesPayableOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="9" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>13
<FILENAME>vs-20230331.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:25 UTC 2023 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2022" targetNamespace="http://www.versussystems.com/20230331" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2022" xmlns:vs="http://www.versussystems.com/20230331" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="vs-20230331_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="vs-20230331_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="vs-20230331_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="vs-20230331_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://www.versussystems.com/role/ConsolidatedBalanceSheet" id="vs_r_ConsolidatedBalanceSheet">
        <link:definition>001 - Statement - Condensed Interim Consolidated Statements of Financial Position (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome" id="vs_r_ConsolidatedComprehensiveIncome">
        <link:definition>002 - Statement - Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals" id="vs_r_ConsolidatedComprehensiveIncome_Parentheticals">
        <link:definition>003 - Statement - Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ShareholdersEquityType2or3" id="vs_r_ShareholdersEquityType2or3">
        <link:definition>004 - Statement - Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ConsolidatedCashFlow" id="vs_r_ConsolidatedCashFlow">
        <link:definition>005 - Statement - Condensed Interim Consolidated Statements of Cash Flows (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NatureofOperations" id="vs_r_NatureofOperations">
        <link:definition>006 - Disclosure - Nature of Operations</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/BasisofPresentation" id="vs_r_BasisofPresentation">
        <link:definition>007 - Disclosure - Basis of Presentation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SignificantAccountingPolicies" id="vs_r_SignificantAccountingPolicies">
        <link:definition>008 - Disclosure - Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency" id="vs_r_ChangeinFunctionalandPresentationCurrency">
        <link:definition>009 - Disclosure - Change in Functional and Presentation Currency</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/Receivables" id="vs_r_Receivables">
        <link:definition>010 - Disclosure - Receivables</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/RestrictedDeposit" id="vs_r_RestrictedDeposit">
        <link:definition>011 - Disclosure - Restricted Deposit</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/PropertyandEquipment" id="vs_r_PropertyandEquipment">
        <link:definition>012 - Disclosure - Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLC" id="vs_r_NonControllingInterestinVersusLLC">
        <link:definition>013 - Disclosure - Non-Controlling Interest in Versus LLC</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc" id="vs_r_AcquisitionofXciteInteractiveInc">
        <link:definition>014 - Disclosure - Acquisition of Xcite Interactive, Inc.</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/IntangibleAssets" id="vs_r_IntangibleAssets">
        <link:definition>015 - Disclosure - Intangible Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities" id="vs_r_AccountsPayableandAccruedLiabilities">
        <link:definition>016 - Disclosure - Accounts Payable and Accrued Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NotesPayableRelatedParty" id="vs_r_NotesPayableRelatedParty">
        <link:definition>017 - Disclosure - Notes Payable &#8211; Related Party</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ShareCapitalandReserves" id="vs_r_ShareCapitalandReserves">
        <link:definition>018 - Disclosure - Share Capital and Reserves</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/RelatedPartyTransactions" id="vs_r_RelatedPartyTransactions">
        <link:definition>019 - Disclosure - Related Party Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement" id="vs_r_FinancialInstrumentsandRiskManagement">
        <link:definition>020 - Disclosure - Financial Instruments and Risk Management</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ManagementofCapital" id="vs_r_ManagementofCapital">
        <link:definition>021 - Disclosure - Management of Capital</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/GeographicalSegmentedInformation" id="vs_r_GeographicalSegmentedInformation">
        <link:definition>022 - Disclosure - Geographical Segmented Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SupplementalCashFlowInformation" id="vs_r_SupplementalCashFlowInformation">
        <link:definition>023 - Disclosure - Supplemental Cash Flow Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitments" id="vs_r_LeaseObligationsandCommitments">
        <link:definition>024 - Disclosure - Lease Obligations and Commitments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SubsequentEvents" id="vs_r_SubsequentEvents">
        <link:definition>025 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/AccountingPoliciesByPolicy" id="vs_r_AccountingPoliciesByPolicy">
        <link:definition>026 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/BasisofPresentationTables" id="vs_r_BasisofPresentationTables">
        <link:definition>027 - Disclosure - Basis of Presentation (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SignificantAccountingPoliciesTables" id="vs_r_SignificantAccountingPoliciesTables">
        <link:definition>028 - Disclosure - Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/PropertyandEquipmentTables" id="vs_r_PropertyandEquipmentTables">
        <link:definition>029 - Disclosure - Property and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables" id="vs_r_NonControllingInterestinVersusLLCTables">
        <link:definition>030 - Disclosure - Non-Controlling Interest in Versus LLC (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables" id="vs_r_AcquisitionofXciteInteractiveIncTables">
        <link:definition>031 - Disclosure - Acquisition of Xcite Interactive, Inc. (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/IntangibleAssetsTables" id="vs_r_IntangibleAssetsTables">
        <link:definition>032 - Disclosure - Intangible Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables" id="vs_r_AccountsPayableandAccruedLiabilitiesTables">
        <link:definition>033 - Disclosure - Accounts Payable and Accrued Liabilities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NotesPayableRelatedPartyTables" id="vs_r_NotesPayableRelatedPartyTables">
        <link:definition>034 - Disclosure - Notes Payable &#8211; Related Party (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ShareCapitalandReservesTables" id="vs_r_ShareCapitalandReservesTables">
        <link:definition>035 - Disclosure - Share Capital and Reserves (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/RelatedPartyTransactionsTables" id="vs_r_RelatedPartyTransactionsTables">
        <link:definition>036 - Disclosure - Related Party Transactions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables" id="vs_r_FinancialInstrumentsandRiskManagementTables">
        <link:definition>037 - Disclosure - Financial Instruments and Risk Management (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/GeographicalSegmentedInformationTables" id="vs_r_GeographicalSegmentedInformationTables">
        <link:definition>038 - Disclosure - Geographical Segmented Information (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SupplementalCashFlowInformationTables" id="vs_r_SupplementalCashFlowInformationTables">
        <link:definition>039 - Disclosure - Supplemental Cash Flow Information (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables" id="vs_r_LeaseObligationsandCommitmentsTables">
        <link:definition>040 - Disclosure - Lease Obligations and Commitments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofsubsidiaryTable" id="vs_r_ScheduleofsubsidiaryTable">
        <link:definition>041 - Disclosure - Basis of Presentation (Details) - Schedule of subsidiary</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SignificantAccountingPoliciesDetails" id="vs_r_SignificantAccountingPoliciesDetails">
        <link:definition>042 - Disclosure - Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" id="vs_r_ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable">
        <link:definition>043 - Disclosure - Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable" id="vs_r_ScheduleofclassificationoffinancialinstrumentsTable">
        <link:definition>044 - Disclosure - Significant Accounting Policies (Details) - Schedule of classification of financial instruments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails" id="vs_r_ChangeinFunctionalandPresentationCurrencyDetails">
        <link:definition>045 - Disclosure - Change in Functional and Presentation Currency (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ReceivablesDetails" id="vs_r_ReceivablesDetails">
        <link:definition>046 - Disclosure - Receivables (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/RestrictedDepositDetails" id="vs_r_RestrictedDepositDetails">
        <link:definition>047 - Disclosure - Restricted Deposit (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable" id="vs_r_ScheduleofpropertyandequipmentTable">
        <link:definition>048 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails" id="vs_r_NonControllingInterestinVersusLLCDetails">
        <link:definition>049 - Disclosure - Non-Controlling Interest in Versus LLC (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable" id="vs_r_ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable">
        <link:definition>050 - Disclosure - Non-Controlling Interest in Versus LLC (Details) - Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails" id="vs_r_AcquisitionofXciteInteractiveIncDetails">
        <link:definition>051 - Disclosure - Acquisition of Xcite Interactive, Inc. (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofconsiderationTable" id="vs_r_ScheduleofconsiderationTable">
        <link:definition>052 - Disclosure - Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofintangibleassetsTable" id="vs_r_ScheduleofintangibleassetsTable">
        <link:definition>053 - Disclosure - Intangible Assets (Details) - Schedule of intangible assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable" id="vs_r_ScheduleaccountspayableandaccruedliabilitiesTable">
        <link:definition>054 - Disclosure - Accounts Payable and Accrued Liabilities (Details) - Schedule accounts payable and accrued liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/NotesPayableRelatedPartyDetails" id="vs_r_NotesPayableRelatedPartyDetails">
        <link:definition>055 - Disclosure - Notes Payable &#8211; Related Party (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleoffinanceexpenseTable" id="vs_r_ScheduleoffinanceexpenseTable">
        <link:definition>056 - Disclosure - Notes Payable &#8211; Related Party (Details) - Schedule of finance expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ShareCapitalandReservesDetails" id="vs_r_ShareCapitalandReservesDetails">
        <link:definition>057 - Disclosure - Share Capital and Reserves (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable" id="vs_r_ScheduleofoutstandingstockoptionsTable">
        <link:definition>058 - Disclosure - Share Capital and Reserves (Details) - Schedule of outstanding stock options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable" id="vs_r_ScheduleoffairvalueofstockoptionsTable">
        <link:definition>059 - Disclosure - Share Capital and Reserves (Details) - Schedule of fair value of stock options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable" id="vs_r_ScheduleofincentivestockoptionsoutstandingTable">
        <link:definition>060 - Disclosure - Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable" id="vs_r_ScheduleofoutstandingsharepurchasewarrantsTable">
        <link:definition>061 - Disclosure - Share Capital and Reserves (Details) - Schedule of outstanding share purchase warrants</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" id="vs_r_ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable">
        <link:definition>062 - Disclosure - Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable" id="vs_r_ScheduleofsharepurchasewarrantsoutstandingTable">
        <link:definition>063 - Disclosure - Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/RelatedPartyTransactionsDetails" id="vs_r_RelatedPartyTransactionsDetails">
        <link:definition>064 - Disclosure - Related Party Transactions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable" id="vs_r_ScheduleofkeymanagementpersonnelTable">
        <link:definition>065 - Disclosure - Related Party Transactions (Details) - Schedule of key management personnel</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+U+EE5LHg3V8oan1+X5frAw==] CSR-->
      <link:roleType roleURI="http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails" id="vs_r_FinancialInstrumentsandRiskManagementDetails">
        <link:definition>066 - Disclosure - Financial Instruments and Risk Management (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable" id="vs_r_ScheduleofforeigncurrencyriskTable">
        <link:definition>067 - Disclosure - Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable" id="vs_r_ScheduleofidentifiableassetsbygeographicsegmentsTable">
        <link:definition>068 - Disclosure - Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable" id="vs_r_ScheduleofsupplementalcashflowinformationTable">
        <link:definition>069 - Disclosure - Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails" id="vs_r_LeaseObligationsandCommitmentsDetails">
        <link:definition>070 - Disclosure - Lease Obligations and Commitments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable" id="vs_r_ScheduleofleaseliabilitiesTable">
        <link:definition>071 - Disclosure - Lease Obligations and Commitments (Details) - Schedule of lease liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable" id="vs_r_ScheduleofrentalagreementforofficespaceTable">
        <link:definition>072 - Disclosure - Lease Obligations and Commitments (Details) - Schedule of rental agreement for office space</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/SubsequentEventsDetails" id="vs_r_SubsequentEventsDetails">
        <link:definition>073 - Disclosure - Subsequent Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.versussystems.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2022" schemaLocation="https://xbrl.sec.gov/sic/2022/sic-2022.xsd"/>
  <xs:element name="CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract"/>
  <xs:element name="CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract"/>
  <xs:element name="DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract"/>
  <xs:element name="DisclosureOfBasisOfConsolidationTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfBasisOfConsolidationTextBlockAbstract"/>
  <xs:element name="ScheduleOfSubsidiaryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfSubsidiaryAbstract"/>
  <xs:element name="DisclosureOfSignificantAccountingPoliciesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract"/>
  <xs:element name="ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract"/>
  <xs:element name="ScheduleOfClassificationOfFinancialInstrumentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract"/>
  <xs:element name="ChangeInFunctionalAndPresentationCurrencyAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChangeInFunctionalAndPresentationCurrencyAbstract"/>
  <xs:element name="DisclosureOfAccountsReceivableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfAccountsReceivableAbstract"/>
  <xs:element name="DisclosureOfRestrictedDepositAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfRestrictedDepositAbstract"/>
  <xs:element name="PropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PropertyAndEquipmentAbstract"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfPropertyAndEquipmentAbstract"/>
  <xs:element name="DisclosureOfBusinessCombinationsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfBusinessCombinationsTextBlockAbstract"/>
  <xs:element name="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract"/>
  <xs:element name="DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract"/>
  <xs:element name="ScheduleOfConsiderationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfConsiderationAbstract"/>
  <xs:element name="DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract"/>
  <xs:element name="ScheduleOfIntangibleAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfIntangibleAssetsAbstract"/>
  <xs:element name="AccountsPayableAndAccruedLiabilitiestextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract"/>
  <xs:element name="ScheduleAccountsPayableAndAccruedLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract"/>
  <xs:element name="DisclosureOfTradeAndOtherPayablesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract"/>
  <xs:element name="ScheduleOfFinanceExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfFinanceExpenseAbstract"/>
  <xs:element name="DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract"/>
  <xs:element name="ScheduleOfOutstandingStockOptionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfOutstandingStockOptionsAbstract"/>
  <xs:element name="ScheduleOfFairValueOfStockOptionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfFairValueOfStockOptionsAbstract"/>
  <xs:element name="ScheduleOfIncentiveStockOptionsOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract"/>
  <xs:element name="ScheduleOfOutstandingSharePurchaseWarrantsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract"/>
  <xs:element name="ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract"/>
  <xs:element name="ScheduleOfSharePurchaseWarrantsOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract"/>
  <xs:element name="DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract"/>
  <xs:element name="ScheduleOfKeyManagementPersonnelAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfKeyManagementPersonnelAbstract"/>
  <xs:element name="DisclosureOfFinancialRiskManagementTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfFinancialRiskManagementTextBlockAbstract"/>
  <xs:element name="ScheduleOfForeignCurrencyRiskAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfForeignCurrencyRiskAbstract"/>
  <xs:element name="DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract"/>
  <xs:element name="DisclosureOfGeographicalAreasTextBlockAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfGeographicalAreasTextBlockAbstract"/>
  <xs:element name="ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract"/>
  <xs:element name="ScheduleOfSupplementalCashFlowInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfSupplementalCashFlowInformationAbstract"/>
  <xs:element name="LeaseObligationsAndCommitmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_LeaseObligationsAndCommitmentsAbstract"/>
  <xs:element name="ScheduleOfLeaseLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfLeaseLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfRentalAgreementForOfficeSpaceAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract"/>
  <xs:element name="UnlabeledAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract"/>
  <xs:element name="UnlabeledAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract0"/>
  <xs:element name="UnlabeledAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract1"/>
  <xs:element name="UnlabeledAbstract2" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract2"/>
  <xs:element name="ShareCapitalNote13Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalNote13Abstract"/>
  <xs:element name="NatureOfOperationsNote1Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NatureOfOperationsNote1Abstract"/>
  <xs:element name="CommitmentsNote19Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CommitmentsNote19Abstract"/>
  <xs:element name="SubsequentEventsNote20Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SubsequentEventsNote20Abstract"/>
  <xs:element name="UnlabeledAbstract3" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract3"/>
  <xs:element name="ExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ExpensesAbstract"/>
  <xs:element name="UnlabeledAbstract4" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract4"/>
  <xs:element name="UnlabeledAbstract5" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract5"/>
  <xs:element name="OtherComprehensiveLossAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_OtherComprehensiveLossAbstract"/>
  <xs:element name="UnlabeledAbstract6" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract6"/>
  <xs:element name="TotalComprehensiveLossAttributableToAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_TotalComprehensiveLossAttributableToAbstract"/>
  <xs:element name="UnlabeledAbstract7" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract7"/>
  <xs:element name="CashProvidedByUsedInAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CashProvidedByUsedInAbstract"/>
  <xs:element name="UnlabeledAbstract8" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract8"/>
  <xs:element name="UnlabeledAbstract9" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract9"/>
  <xs:element name="ChangesInNonCashWorkingCapitalItemsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChangesInNonCashWorkingCapitalItemsAbstract"/>
  <xs:element name="UnlabeledAbstract10" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract10"/>
  <xs:element name="UnlabeledAbstract11" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract11"/>
  <xs:element name="UnlabeledAbstract12" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract12"/>
  <xs:element name="SupplementalCashFlowInformationNote18Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SupplementalCashFlowInformationNote18Abstract"/>
  <xs:element name="CostAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CostAbstract"/>
  <xs:element name="UnlabeledAbstract13" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract13"/>
  <xs:element name="AccumulatedAmortizationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccumulatedAmortizationAbstract"/>
  <xs:element name="UnlabeledAbstract14" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract14"/>
  <xs:element name="CarryingAmountsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CarryingAmountsAbstract"/>
  <xs:element name="UnlabeledAbstract15" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract15"/>
  <xs:element name="UnlabeledAbstract16" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract16"/>
  <xs:element name="IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract"/>
  <xs:element name="CostAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CostAbstract0"/>
  <xs:element name="AccumulatedAmortizationAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccumulatedAmortizationAbstract0"/>
  <xs:element name="CarryingAmountsAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CarryingAmountsAbstract0"/>
  <xs:element name="UnlabeledAbstract17" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract17"/>
  <xs:element name="UnlabeledAbstract18" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract18"/>
  <xs:element name="March312022Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_March312022Abstract"/>
  <xs:element name="UnlabeledAbstract19" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract19"/>
  <xs:element name="NonCashInvestingAndFinancingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NonCashInvestingAndFinancingActivitiesAbstract"/>
  <xs:element name="UnlabeledAbstract20" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_UnlabeledAbstract20"/>
  <xs:element name="NotesPayableRelatedPartyNote12" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_NotesPayableRelatedPartyNote12"/>
  <xs:element name="AmortizationOfEquipment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AmortizationOfEquipment"/>
  <xs:element name="AmortizationOfIntangibleAsset" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AmortizationOfIntangibleAsset"/>
  <xs:element name="ConsultingFeesNote11" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_ConsultingFeesNote11"/>
  <xs:element name="ForeignExchangesLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_ForeignExchangesLoss"/>
  <xs:element name="SoftwareDeliveryCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_SoftwareDeliveryCosts"/>
  <xs:element name="TotalOperatingExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_TotalOperatingExpense"/>
  <xs:element name="FinanceExpense1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_FinanceExpense1"/>
  <xs:element name="ChangeInFairValueOfWarrantLiability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_ChangeInFairValueOfWarrantLiability"/>
  <xs:element name="NoncontrollingInterestinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_NoncontrollingInterestinDollars"/>
  <xs:element name="SharesIssuedInPublicOfferinginDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_SharesIssuedInPublicOfferinginDollars"/>
  <xs:element name="SharesIssuedInPublicOfferinginShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SharesIssuedInPublicOfferinginShares"/>
  <xs:element name="SharesIssuedInPrivatePlacement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_SharesIssuedInPrivatePlacement"/>
  <xs:element name="SharesIssuedInPrivatePlacements" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SharesIssuedInPrivatePlacements"/>
  <xs:element name="SharesIssuedWithAcquisition" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_SharesIssuedWithAcquisition"/>
  <xs:element name="SharesIssuedWithAcquisitionShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SharesIssuedWithAcquisitionShares"/>
  <xs:element name="ShareIssuanceCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareIssuanceCosts"/>
  <xs:element name="HoldcoSharesExchangedForCommonShares" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_HoldcoSharesExchangedForCommonShares"/>
  <xs:element name="ExerciseOfWarrantsinShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ExerciseOfWarrantsinShares"/>
  <xs:element name="FinanceExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_FinanceExpense"/>
  <xs:element name="AccruedInterestExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_AccruedInterestExpenses"/>
  <xs:element name="EffectOfForeignExchanges" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_EffectOfForeignExchanges"/>
  <xs:element name="ForgivenessOnGovernmentLoan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_ForgivenessOnGovernmentLoan"/>
  <xs:element name="PrepaidsAndDepositsAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_PrepaidsAndDepositsAmount"/>
  <xs:element name="PurchaseOfEquipment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseOfEquipment"/>
  <xs:element name="DisclosureOfNatureOfOperationAndGoingConcernExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory"/>
  <xs:element name="ChangeInFunctionalAndPresentationCurrencyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChangeInFunctionalAndPresentationCurrencyTextBlock"/>
  <xs:element name="DisclosureOfAccountsReceivableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfAccountsReceivableTextBlock"/>
  <xs:element name="DisclosureOfRestrictedDeposit" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfRestrictedDeposit"/>
  <xs:element name="PropertyAndEquipmentTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PropertyAndEquipmentTextBlock"/>
  <xs:element name="AccountsPayableAndAccruedLiabilitiestextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountsPayableAndAccruedLiabilitiestextBlock"/>
  <xs:element name="SupplementalCashFlowInformationTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SupplementalCashFlowInformationTextBlock"/>
  <xs:element name="LeaseObligationsAndCommitmentsTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_LeaseObligationsAndCommitmentsTextBlock"/>
  <xs:element name="CurrentIncomeTaxExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CurrentIncomeTaxExplanatory"/>
  <xs:element name="DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory"/>
  <xs:element name="DescriptionOfAccountingPolicyForNoncontrollingInterest" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DescriptionOfAccountingPolicyForNoncontrollingInterest"/>
  <xs:element name="DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements"/>
  <xs:element name="WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock"/>
  <xs:element name="DescriptionOfAccountingPolicyForDeferredRevenue" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DescriptionOfAccountingPolicyForDeferredRevenue"/>
  <xs:element name="DescriptionOfAccountingPolicyComprehensiveIncomeLoss" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss"/>
  <xs:element name="ScheduleOfSubsidiaryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfSubsidiaryTableTextBlock"/>
  <xs:element name="BasisofPresentationTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_BasisofPresentationTablesTable"/>
  <xs:element name="BasisofPresentationTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_BasisofPresentationTablesLineItems"/>
  <xs:element name="ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets"/>
  <xs:element name="ScheduleOfFinancialAssetsAndLiabilities" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfFinancialAssetsAndLiabilities"/>
  <xs:element name="SignificantAccountingPoliciesTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_SignificantAccountingPoliciesTablesTable"/>
  <xs:element name="SignificantAccountingPoliciesTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SignificantAccountingPoliciesTablesLineItems"/>
  <xs:element name="ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock"/>
  <xs:element name="ScheduleOfConsiderationTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfConsiderationTableTextBlock"/>
  <xs:element name="AcquisitionofXciteInteractiveIncTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_AcquisitionofXciteInteractiveIncTablesTable"/>
  <xs:element name="AcquisitionofXciteInteractiveIncTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AcquisitionofXciteInteractiveIncTablesLineItems"/>
  <xs:element name="ScheduleOfIntangibleAssetsTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfIntangibleAssetsTableTextBlock"/>
  <xs:element name="IntangibleAssetsTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_IntangibleAssetsTablesTable"/>
  <xs:element name="IntangibleAssetsTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_IntangibleAssetsTablesLineItems"/>
  <xs:element name="ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock"/>
  <xs:element name="AccountsPayableandAccruedLiabilitiesTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_AccountsPayableandAccruedLiabilitiesTablesTable"/>
  <xs:element name="AccountsPayableandAccruedLiabilitiesTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountsPayableandAccruedLiabilitiesTablesLineItems"/>
  <xs:element name="ScheduleOfNotesToTheirPresentValueTabletextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfNotesToTheirPresentValueTabletextBlock"/>
  <xs:element name="NotesPayableRelatedPartyTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_NotesPayableRelatedPartyTablesTable"/>
  <xs:element name="NotesPayableRelatedPartyTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NotesPayableRelatedPartyTablesLineItems"/>
  <xs:element name="ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock"/>
  <xs:element name="ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock"/>
  <xs:element name="ShareCapitalandReservesTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ShareCapitalandReservesTablesTable"/>
  <xs:element name="ShareCapitalandReservesTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalandReservesTablesLineItems"/>
  <xs:element name="RelatedPartyTransactionsTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_RelatedPartyTransactionsTablesTable"/>
  <xs:element name="RelatedPartyTransactionsTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_RelatedPartyTransactionsTablesLineItems"/>
  <xs:element name="DisclosureOfLeaseLiabilityTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DisclosureOfLeaseLiabilityTableTextBlock"/>
  <xs:element name="ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock"/>
  <xs:element name="LeaseObligationsandCommitmentsTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_LeaseObligationsandCommitmentsTablesTable"/>
  <xs:element name="LeaseObligationsandCommitmentsTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_LeaseObligationsandCommitmentsTablesLineItems"/>
  <xs:element name="BasisofPresentationDetailsScheduleofsubsidiaryTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_BasisofPresentationDetailsScheduleofsubsidiaryTable"/>
  <xs:element name="BasisofPresentationDetailsScheduleofsubsidiaryLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems"/>
  <xs:element name="PrincipalActivity" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PrincipalActivity"/>
  <xs:element name="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"/>
  <xs:element name="SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems"/>
  <xs:element name="FinancialAssetsLiabilitiesCash" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialAssetsLiabilitiesCash"/>
  <xs:element name="FinancialAssetsLiabilitiesReceivables" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialAssetsLiabilitiesReceivables"/>
  <xs:element name="FinancialAssetsLiabilitiesRestrictedDeposit" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialAssetsLiabilitiesRestrictedDeposit"/>
  <xs:element name="FinancialAssetsDeposits" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialAssetsDeposits"/>
  <xs:element name="FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities"/>
  <xs:element name="FinancialAssetsLiabilitiesNotesPayable" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialAssetsLiabilitiesNotesPayable"/>
  <xs:element name="PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable"/>
  <xs:element name="PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems"/>
  <xs:element name="PropertyPlantAndEquipmentCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_PropertyPlantAndEquipmentCost"/>
  <xs:element name="NoncontrollingInterestPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_NoncontrollingInterestPercentage"/>
  <xs:element name="AssetsRecognisedAsOfAcquisitionDate" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AssetsRecognisedAsOfAcquisitionDate"/>
  <xs:element name="LiabilitiesRecognisedAsOfAcquisitionDate" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_LiabilitiesRecognisedAsOfAcquisitionDate"/>
  <xs:element name="NetLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_NetLiabilities"/>
  <xs:element name="NetLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_NetLoss"/>
  <xs:element name="NetLossAttributedToNoncontrollingInterest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_NetLossAttributedToNoncontrollingInterest"/>
  <xs:element name="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable"/>
  <xs:element name="AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems"/>
  <xs:element name="CommonShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_CommonShares"/>
  <xs:element name="WorkingCapitalAdjustment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_WorkingCapitalAdjustment"/>
  <xs:element name="PPPShare" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_PPPShare"/>
  <xs:element name="CashAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_CashAmount"/>
  <xs:element name="AccountsReceivable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountsReceivable"/>
  <xs:element name="AccountsPayableAndAccruedLiabilitiesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountsPayableAndAccruedLiabilitiesAmount"/>
  <xs:element name="IntangibleAssetsDetailsScheduleofintangibleassetsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable"/>
  <xs:element name="IntangibleAssetsDetailsScheduleofintangibleassetsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems"/>
  <xs:element name="IntangibleAssetsOtherThanGoodwillAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_IntangibleAssetsOtherThanGoodwillAmount"/>
  <xs:element name="Additions1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_Additions1"/>
  <xs:element name="Impairments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_Impairments"/>
  <xs:element name="AccruedLiabilitiesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_AccruedLiabilitiesAmount"/>
  <xs:element name="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable"/>
  <xs:element name="NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems"/>
  <xs:element name="Notespayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_Notespayable"/>
  <xs:element name="ForeignCurrencyAdjustment1" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_ForeignCurrencyAdjustment1"/>
  <xs:element name="RepaymentsOfBorrowingClassifiedAsFinancingActivities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities"/>
  <xs:element name="GrossForeignExchangeAdjustment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_GrossForeignExchangeAdjustment"/>
  <xs:element name="Currentleaseliability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_Currentleaseliability"/>
  <xs:element name="Noncurrentleaseliability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_Noncurrentleaseliability"/>
  <xs:element name="NumberOfShareOutstandingBalance" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_NumberOfShareOutstandingBalance"/>
  <xs:element name="WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019"/>
  <xs:element name="NumberOfOutstandingGranted" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NumberOfOutstandingGranted"/>
  <xs:element name="NumberOfOutstandingExercised" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NumberOfOutstandingExercised"/>
  <xs:element name="NumberOfOutstandingForfeited" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NumberOfOutstandingForfeited"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems"/>
  <xs:element name="DescriptionOfOptionLifeShareOptionsGranted1" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DescriptionOfOptionLifeShareOptionsGranted1"/>
  <xs:element name="AwardsDateDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AwardsDateDomain"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems"/>
  <xs:element name="OptionOutstanding" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_OptionOutstanding"/>
  <xs:element name="ExercisePrice1" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ExercisePrice1"/>
  <xs:element name="WeightedAverageRemainingLifeyears" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_WeightedAverageRemainingLifeyears"/>
  <xs:element name="PurchaseofWarrantsNumberOutstandingBalance" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsNumberOutstandingBalance"/>
  <xs:element name="PurchaseofWarrantsWeightedAverageExercisePriceBalance" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance"/>
  <xs:element name="PurchaseofWarrantsNumberOutstandingExercised" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsNumberOutstandingExercised"/>
  <xs:element name="PurchaseofWarrantsWeightedAverageExercisePriceExercised" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised"/>
  <xs:element name="PurchaseofWarrantsNumberOutstandingExpired" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsNumberOutstandingExpired"/>
  <xs:element name="PurchaseofWarrantsWeightedAverageExercisePriceExpired" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired"/>
  <xs:element name="PurchaseofWarrantsNumberOutstandingIssued" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsNumberOutstandingIssued"/>
  <xs:element name="PurchaseofWarrantsWeightedAverageExercisePriceIssued" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems"/>
  <xs:element name="PurchaseofWarrantsRiskfreeInterestRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsRiskfreeInterestRate"/>
  <xs:element name="PurchaseofWarrantsExpectedLifeOfOptions" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsExpectedLifeOfOptions"/>
  <xs:element name="PurchaseofWarrantsExpectedDividendYieldinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsExpectedDividendYieldinDollars"/>
  <xs:element name="PurchaseofWarrantsVolatility" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsVolatility"/>
  <xs:element name="PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable"/>
  <xs:element name="ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems"/>
  <xs:element name="WarrantsOutstanding" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_WarrantsOutstanding"/>
  <xs:element name="ExercisePricePerShareAmount" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="vs_ExercisePricePerShareAmount"/>
  <xs:element name="WeightedAverageRemainingLifes" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_WeightedAverageRemainingLifes"/>
  <xs:element name="TitleOfIndividualsDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_TitleOfIndividualsDomain"/>
  <xs:element name="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable"/>
  <xs:element name="RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems"/>
  <xs:element name="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable"/>
  <xs:element name="FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems"/>
  <xs:element name="AccountsPayablesAndAccruedLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountsPayablesAndAccruedLiabilities"/>
  <xs:element name="FinancialInstrumentTotal" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_FinancialInstrumentTotal"/>
  <xs:element name="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable"/>
  <xs:element name="GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems"/>
  <xs:element name="RestrictedDeposits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_RestrictedDeposits"/>
  <xs:element name="DepositsAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_DepositsAmount"/>
  <xs:element name="PropertyAndEquipmentOther" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_PropertyAndEquipmentOther"/>
  <xs:element name="IntangibleAssetsinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_IntangibleAssetsinDollars"/>
  <xs:element name="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable"/>
  <xs:element name="SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems"/>
  <xs:element name="FairValueCommonSharesIssuedInAcquisition" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_FairValueCommonSharesIssuedInAcquisition"/>
  <xs:element name="LeasePaymentsMade" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_LeasePaymentsMade"/>
  <xs:element name="InterestExpenseOnLeaseLiabilitie" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_InterestExpenseOnLeaseLiabilitie"/>
  <xs:element name="LeaseLiabilitiesTotal" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_LeaseLiabilitiesTotal"/>
  <xs:element name="LeasesLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_LeasesLiabilities"/>
  <xs:element name="OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears"/>
  <xs:element name="LossPerShareTotalled" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_LossPerShareTotalled"/>
  <xs:element name="IntangiableAssetsUsefulLife" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_IntangiableAssetsUsefulLife"/>
  <xs:element name="DeferredTaxAsset" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_DeferredTaxAsset"/>
  <xs:element name="WarrantDerivativeLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_WarrantDerivativeLoss"/>
  <xs:element name="FunctionalAndPresentationCurrencyDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_FunctionalAndPresentationCurrencyDescription"/>
  <xs:element name="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain"/>
  <xs:element name="ReceivablesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ReceivablesDetailsTable"/>
  <xs:element name="ReceivablesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ReceivablesDetailsLineItems"/>
  <xs:element name="AllowanceForDoubtfulAccounts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_AllowanceForDoubtfulAccounts"/>
  <xs:element name="GuaranteedInvestment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_GuaranteedInvestment"/>
  <xs:element name="NonControllingInterestinVersusLLCDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_NonControllingInterestinVersusLLCDetailsTable"/>
  <xs:element name="NonControllingInterestinVersusLLCDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NonControllingInterestinVersusLLCDetailsLineItems"/>
  <xs:element name="ExchangeOfCommonShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ExchangeOfCommonShares"/>
  <xs:element name="PurchaseOfWarrantsShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_PurchaseOfWarrantsShares"/>
  <xs:element name="SummaryOfAcquisitionDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SummaryOfAcquisitionDescription"/>
  <xs:element name="RecoverableAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_RecoverableAmount"/>
  <xs:element name="GoodwillAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_GoodwillAmount"/>
  <xs:element name="AdditionalImpairment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AdditionalImpairment"/>
  <xs:element name="NotesPayableRelatedPartyDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_NotesPayableRelatedPartyDetailsTable"/>
  <xs:element name="NotesPayableRelatedPartyDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NotesPayableRelatedPartyDetailsLineItems"/>
  <xs:element name="RepaidOfPrincipalAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_RepaidOfPrincipalAmount"/>
  <xs:element name="AccruedInterest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_AccruedInterest"/>
  <xs:element name="ShareCapitalandReservesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_ShareCapitalandReservesDetailsTable"/>
  <xs:element name="ShareCapitalandReservesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareCapitalandReservesDetailsLineItems"/>
  <xs:element name="IssuedShareCapitalDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_IssuedShareCapitalDescription"/>
  <xs:element name="CommonSharesIssuedAndOutstandingPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CommonSharesIssuedAndOutstandingPercentage"/>
  <xs:element name="ShareOptionVestingPeriod" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ShareOptionVestingPeriod"/>
  <xs:element name="StocksOptionGranted" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_StocksOptionGranted"/>
  <xs:element name="WarrantsIssued" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_WarrantsIssued"/>
  <xs:element name="SharePurchaseWarrantsDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SharePurchaseWarrantsDescription"/>
  <xs:element name="OfficeSharingAndOccupancyCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="vs_OfficeSharingAndOccupancyCosts"/>
  <xs:element name="RelatedPartyTransactionsLongTermNotes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_RelatedPartyTransactionsLongTermNotes"/>
  <xs:element name="ExchangeRatePercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ExchangeRatePercentage"/>
  <xs:element name="NetLossAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_NetLossAmount"/>
  <xs:element name="MonthlyFee" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_MonthlyFee"/>
  <xs:element name="SubsequentEventsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="vs_SubsequentEventsDetailsTable"/>
  <xs:element name="SubsequentEventsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SubsequentEventsDetailsLineItems"/>
  <xs:element name="NotesPayableOutstanding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="vs_NotesPayableOutstanding"/>
  <xs:element name="AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis"/>
  <xs:element name="AwardsDateAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="vs_AwardsDateAxis"/>
  <xs:element name="TitleOfIndividualsAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="vs_TitleOfIndividualsAxis"/>
  <xs:element name="AWarrantMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AWarrantMember"/>
  <xs:element name="AccumulatedAmortizationtMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AccumulatedAmortizationtMember"/>
  <xs:element name="AdvisoryBoardMembersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_AdvisoryBoardMembersMember"/>
  <xs:element name="April22024Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_April22024Member"/>
  <xs:element name="August102025Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_August102025Member"/>
  <xs:element name="August172027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_August172027Member"/>
  <xs:element name="August192026Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_August192026Member"/>
  <xs:element name="ChiefExecutiveOfficersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChiefExecutiveOfficersMember"/>
  <xs:element name="ChiefFinancialOfficersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChiefFinancialOfficersMember"/>
  <xs:element name="ChiefInnovationOfficerMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChiefInnovationOfficerMember"/>
  <xs:element name="ChiefPeopleOfficerMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChiefPeopleOfficerMember"/>
  <xs:element name="ChiefTechnologyOfficerMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ChiefTechnologyOfficerMember"/>
  <xs:element name="ClassAShareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ClassAShareMember"/>
  <xs:element name="ClassASharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_ClassASharesMember"/>
  <xs:element name="CommitmentToIssueSharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CommitmentToIssueSharesMember"/>
  <xs:element name="CurrencyTranslationAdjustmentMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CurrencyTranslationAdjustmentMember"/>
  <xs:element name="CustomerRelationshipMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_CustomerRelationshipMember"/>
  <xs:element name="December62027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_December62027Member"/>
  <xs:element name="December92027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_December92027Member"/>
  <xs:element name="DeficitMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DeficitMember"/>
  <xs:element name="DevelopedTechnologyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DevelopedTechnologyMember"/>
  <xs:element name="DirectorsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DirectorsMember"/>
  <xs:element name="February132028Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_February132028Member"/>
  <xs:element name="February22028Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_February22028Member"/>
  <xs:element name="February282027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_February282027Member"/>
  <xs:element name="GSTMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_GSTMember"/>
  <xs:element name="January182028Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_January182028Member"/>
  <xs:element name="January202026Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_January202026Member"/>
  <xs:element name="July242025Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_July242025Member"/>
  <xs:element name="July312025Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_July312025Member"/>
  <xs:element name="June12026Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_June12026Member"/>
  <xs:element name="June272024Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_June272024Member"/>
  <xs:element name="June292026Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_June292026Member"/>
  <xs:element name="June62023Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_June62023Member"/>
  <xs:element name="March182027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_March182027Member"/>
  <xs:element name="May102027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_May102027Member"/>
  <xs:element name="NumberOfClassASharesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NumberOfClassASharesMember"/>
  <xs:element name="NumberOfCommonShareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_NumberOfCommonShareMember"/>
  <xs:element name="October222024Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_October222024Member"/>
  <xs:element name="OtherDirectorsAndOfficersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_OtherDirectorsAndOfficersMember"/>
  <xs:element name="September202027Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_September202027Member"/>
  <xs:element name="September272024Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_September272024Member"/>
  <xs:element name="September42023Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_September42023Member"/>
  <xs:element name="SoftwareMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_SoftwareMember"/>
  <xs:element name="StockOptionsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_StockOptionsMember"/>
  <xs:element name="TradenameMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_TradenameMember"/>
  <xs:element name="VersusLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_VersusLLCMember"/>
  <xs:element name="VersusSystemsHoldcoIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_VersusSystemsHoldcoIncMember"/>
  <xs:element name="VersusSystemsUKLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_VersusSystemsUKLtdMember"/>
  <xs:element name="XciteInteractiveIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_XciteInteractiveIncMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="vs_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>14
<FILENAME>vs-20230331_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Sun May 14 18:31:25 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedBalanceSheet" roleURI="http://www.versussystems.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedComprehensiveIncome" roleURI="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ConsolidatedCashFlow" roleURI="http://www.versussystems.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="vs-20230331.xsd#vs_r_ScheduleaccountspayableandaccruedliabilitiesTable" roleURI="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentPrepayments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentPrepayments" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermDeposits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_LongtermDeposits" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RentDeferredIncomeClassifiedAsCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_RentDeferredIncomeClassifiedAsCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_OtherCurrentPayables" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_NotesPayableRelatedPartyNote12" xlink:href="vs-20230331.xsd#vs_NotesPayableRelatedPartyNote12"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="vs_NotesPayableRelatedPartyNote12" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_IssuedCapital" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionalPaidinCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionalPaidinCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_AdditionalPaidinCapital" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReserves" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_OtherReserves" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_RetainedEarnings" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_NoncontrollingInterests" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedComprehensiveIncome">
    <loc xlink:type="locator" xlink:label="vs_TotalOperatingExpense" xlink:href="vs-20230331.xsd#vs_TotalOperatingExpense"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Revenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Revenue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_Revenue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_AmortizationOfEquipment" xlink:href="vs-20230331.xsd#vs_AmortizationOfEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_AmortizationOfEquipment" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="vs_AmortizationOfIntangibleAsset" xlink:href="vs-20230331.xsd#vs_AmortizationOfIntangibleAsset"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_AmortizationOfIntangibleAsset" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="vs_ConsultingFeesNote11" xlink:href="vs-20230331.xsd#vs_ConsultingFeesNote11"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_ConsultingFeesNote11" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="vs_ForeignExchangesLoss" xlink:href="vs-20230331.xsd#vs_ForeignExchangesLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_ForeignExchangesLoss" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_InterestExpense" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_ProfessionalFeesExpense" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WagesAndSalaries"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_WagesAndSalaries" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SalesAndMarketingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SalesAndMarketingExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_SalesAndMarketingExpense" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="vs_SoftwareDeliveryCosts" xlink:href="vs-20230331.xsd#vs_SoftwareDeliveryCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="vs_SoftwareDeliveryCosts" order="11" weight="-1"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrZCXlpjpypIfXuKEsuzbPo5PijRZY1zzZRHY7VPSzkLTn/LBqKFgybgO1cACHz2EFEi7vl3hPDxJbmlrz8Yan/fJKC7FN9GoVQcj7Q7Y1mM6zJoR4CuU+thCc8kZ8fMKuIWI1TBfwKTjaTRc7TR1XUCdpykZqeuVBjw5nLsyUVYjMX0dP+JmWG+jj4RXPYjdt7XZEj/hKSpBw==] CSR-->
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="vs_TotalOperatingExpense" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" order="12" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="vs_TotalOperatingExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_ChangeInFairValueOfWarrantLiability" xlink:href="vs-20230331.xsd#vs_ChangeInFairValueOfWarrantLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="vs_ChangeInFairValueOfWarrantLiability" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_FinanceExpense1" xlink:href="vs-20230331.xsd#vs_FinanceExpense1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="vs_FinanceExpense1" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_NoncontrollingInterestinDollars" xlink:href="vs-20230331.xsd#vs_NoncontrollingInterestinDollars"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:to="vs_NoncontrollingInterestinDollars" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AmortisationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AmortisationExpense" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_FinanceExpense" xlink:href="vs-20230331.xsd#vs_FinanceExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="vs_FinanceExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_EffectOfForeignExchanges" xlink:href="vs-20230331.xsd#vs_EffectOfForeignExchanges"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="vs_EffectOfForeignExchanges" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_ForgivenessOnGovernmentLoan" xlink:href="vs-20230331.xsd#vs_ForgivenessOnGovernmentLoan"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="vs_ForgivenessOnGovernmentLoan" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" order="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_PrepaidsAndDepositsAmount" xlink:href="vs-20230331.xsd#vs_PrepaidsAndDepositsAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="vs_PrepaidsAndDepositsAmount" order="10" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" order="11" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" order="12" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedInterestExpenses" xlink:href="vs-20230331.xsd#vs_AccruedInterestExpenses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="vs_AccruedInterestExpenses" order="13" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromExerciseOfOptions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromExerciseOfOptions"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromExerciseOfOptions" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsForShareIssueCosts" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_PurchaseOfEquipment" xlink:href="vs-20230331.xsd#vs_PurchaseOfEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="vs_PurchaseOfEquipment" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDevelopmentProjectExpenditure" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsForDevelopmentProjectExpenditure"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PaymentsForDevelopmentProjectExpenditure" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherPayables" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesToRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherPayablesToRelatedParties" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="vs_AccruedLiabilitiesAmount" xlink:href="vs-20230331.xsd#vs_AccruedLiabilitiesAmount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="vs_AccruedLiabilitiesAmount" order="3" weight="1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295263184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Versus Systems Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">6-K<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001701963<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Mar. 31,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-39885<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290701584">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Interim Consolidated Statements of Financial Position (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash</a></td>
<td class="nump">$ 5,279,410<span></span>
</td>
<td class="nump">$ 1,178,846<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivables', window );">Receivables, net of allowance (Note 5)</a></td>
<td class="nump">34,567<span></span>
</td>
<td class="nump">60,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepayments', window );">Prepaids and other current assets</a></td>
<td class="nump">402,352<span></span>
</td>
<td class="nump">223,226<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">5,716,329<span></span>
</td>
<td class="nump">1,462,821<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents', window );">Restricted deposit (Note 6)</a></td>
<td class="nump">8,490<span></span>
</td>
<td class="nump">8,489<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermDeposits', window );">Deposits</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property and equipment, net (Note 7)</a></td>
<td class="nump">114,815<span></span>
</td>
<td class="nump">172,841<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets (Note 10)</a></td>
<td class="nump">6,381,563<span></span>
</td>
<td class="nump">7,058,366<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total Assets</a></td>
<td class="nump">12,321,197<span></span>
</td>
<td class="nump">8,802,517<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable and accrued liabilities (Note 11, Note 12 and Note 14)</a></td>
<td class="nump">260,116<span></span>
</td>
<td class="nump">522,012<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RentDeferredIncomeClassifiedAsCurrent', window );">Deferred revenue</a></td>
<td class="nump">45,406<span></span>
</td>
<td class="nump">69,273<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherCurrentPayables', window );">Notes payable - Related Party (Note 12)</a></td>
<td class="nump">2,567,793<span></span>
</td>
<td class="nump">2,604,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Lease liability (Note 19)</a></td>
<td class="nump">64,921<span></span>
</td>
<td class="nump">128,560<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">2,938,236<span></span>
</td>
<td class="nump">3,324,558<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLeaseLiabilities', window );">Lease liability (Note 19)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NotesPayableRelatedPartyNote12', window );">Notes payable - Related Party (Note 12)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total liabilities</a></td>
<td class="nump">2,938,236<span></span>
</td>
<td class="nump">3,324,558<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity (Deficit)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Common shares</a></td>
<td class="nump">128,823,181<span></span>
</td>
<td class="nump">122,353,525<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionalPaidinCapital', window );">Class &#8220;A&#8221; shares</a></td>
<td class="nump">28,247<span></span>
</td>
<td class="nump">28,247<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReserves', window );">Reserves (Note 13)</a></td>
<td class="nump">13,259,645<span></span>
</td>
<td class="nump">14,506,758<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads', window );">Cumulative Translation Adjustment</a></td>
<td class="nump">164,318<span></span>
</td>
<td class="nump">154,970<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Deficit</a></td>
<td class="num">(126,376,607)<span></span>
</td>
<td class="num">(125,182,412)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Equity (Deficit) total</a></td>
<td class="nump">15,898,784<span></span>
</td>
<td class="nump">11,861,088<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Non-controlling interest (Note 8)</a></td>
<td class="num">(6,515,823)<span></span>
</td>
<td class="num">(6,383,129)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total Equity</a></td>
<td class="nump">9,382,961<span></span>
</td>
<td class="nump">5,477,959<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total Liabilities and Equity</a></td>
<td class="nump">$ 12,321,197<span></span>
</td>
<td class="nump">$ 8,802,517<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalPaidinCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalPaidinCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPrepayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current prepayments. [Refer: Prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPrepayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph r<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term deposits held by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 12<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2022-03-24<br> -Paragraph 22<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph q<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RentDeferredIncomeClassifiedAsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of rent deferred income classified as current. [Refer: Rent deferred income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RentDeferredIncomeClassifiedAsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 9<br> -IssueDate 2022-03-24<br> -Paragraph 6.5.16<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=9&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_6.5.16&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph IG6<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_h&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NotesPayableRelatedPartyNote12">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NotesPayableRelatedPartyNote12</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041294134064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>REVENUES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="nump">$ 157,950<span></span>
</td>
<td class="nump">$ 323,756<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExpensesAbstract', window );"><strong>EXPENSES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AmortizationOfEquipment', window );">Amortization (Note 7)</a></td>
<td class="nump">73,601<span></span>
</td>
<td class="nump">74,494<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AmortizationOfIntangibleAsset', window );">Amortization of intangible assets (Note 10)</a></td>
<td class="nump">686,353<span></span>
</td>
<td class="nump">637,690<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ConsultingFeesNote11', window );">Consulting fees (Note 3)</a></td>
<td class="nump">173,396<span></span>
</td>
<td class="nump">148,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ForeignExchangesLoss', window );">Foreign exchange (gain) loss</a></td>
<td class="nump">14,352<span></span>
</td>
<td class="nump">108,833<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">Office and miscellaneous expenses</a></td>
<td class="nump">120,267<span></span>
</td>
<td class="nump">189,630<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest expense</a></td>
<td class="nump">24,625<span></span>
</td>
<td class="nump">36,568<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfessionalFeesExpense', window );">Professional fees (Note 14)</a></td>
<td class="nump">227,805<span></span>
</td>
<td class="nump">435,004<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WagesAndSalaries', window );">Salaries and wages (Note 14)</a></td>
<td class="nump">1,217,453<span></span>
</td>
<td class="nump">1,457,912<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SalesAndMarketingExpense', window );">Sales and marketing</a></td>
<td class="nump">36,490<span></span>
</td>
<td class="nump">48,849<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SoftwareDeliveryCosts', window );">Software delivery costs</a></td>
<td class="nump">157,610<span></span>
</td>
<td class="nump">237,023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForSharebasedPayments', window );">Share-based compensation (Note 13)</a></td>
<td class="num">(1,247,113)<span></span>
</td>
<td class="nump">508,403<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TotalOperatingExpense', window );">Total operating loss</a></td>
<td class="num">(1,326,889)<span></span>
</td>
<td class="num">(3,559,057)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinanceExpense1', window );">Finance expense (Note 12)</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(24,358)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ChangeInFairValueOfWarrantLiability', window );">Change in fair value of warrant liability (Note 3)</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">227,997<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net loss</a></td>
<td class="num">(1,326,889)<span></span>
</td>
<td class="num">(3,355,418)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OtherComprehensiveLossAbstract', window );"><strong>Other comprehensive loss:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax', window );">Foreign currency translation (gain) loss</a></td>
<td class="num">(9,348)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">Loss and comprehensive loss</a></td>
<td class="num">(1,317,541)<span></span>
</td>
<td class="num">(3,355,418)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Total other comprehensive loss attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Shareholders</a></td>
<td class="num">(9,348)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Comprehensive income</a></td>
<td class="num">(9,348)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TotalComprehensiveLossAttributableToAbstract', window );"><strong>Total comprehensive loss attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation', window );">Shareholders</a></td>
<td class="num">(1,184,847)<span></span>
</td>
<td class="num">(2,581,900)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NoncontrollingInterestinDollars', window );">Non-controlling interest</a></td>
<td class="num">(132,694)<span></span>
</td>
<td class="num">(773,517)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests', window );">Comprehensive income net</a></td>
<td class="num">$ (1,317,541)<span></span>
</td>
<td class="num">$ (3,355,418)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share)</a></td>
<td class="num">$ (0.14)<span></span>
</td>
<td class="num">$ (2.1)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average common shares outstanding (in Shares)</a></td>
<td class="nump">8,244,860<span></span>
</td>
<td class="nump">1,272,094<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForSharebasedPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForSharebasedPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81B_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to general and administrative activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfessionalFeesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of fees paid or payable for professional services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfessionalFeesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SalesAndMarketingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to the marketing and selling of goods or services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SalesAndMarketingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82A&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WagesAndSalaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2022-03-24<br> -Paragraph 9<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WagesAndSalaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 70<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AmortizationOfEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AmortizationOfEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AmortizationOfIntangibleAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AmortizationOfIntangibleAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ChangeInFairValueOfWarrantLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ChangeInFairValueOfWarrantLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ConsultingFeesNote11">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ConsultingFeesNote11</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinanceExpense1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinanceExpense1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ForeignExchangesLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Foreign exchange loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ForeignExchangesLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NoncontrollingInterestinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NoncontrollingInterestinDollars</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_OtherComprehensiveLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_OtherComprehensiveLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SoftwareDeliveryCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Software delivery costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SoftwareDeliveryCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TotalComprehensiveLossAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TotalComprehensiveLossAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TotalOperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of all operating expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TotalOperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041297443616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract', window );"><strong>Condensed Interim Consolidated Statements Of Loss And Comprehensive Loss Unaudited Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DilutedEarningsLossPerShare', window );">Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share)</a></td>
<td class="num">$ (0.14)<span></span>
</td>
<td class="num">$ (2.10)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustedWeightedAverageShares', window );">Weighted average common shares outstanding (in Shares)</a></td>
<td class="nump">8,244,860<span></span>
</td>
<td class="nump">1,272,094<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustedWeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 70<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustedWeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288490800">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Number of Common Shares</div></th>
<th class="th"><div>Number of Class &#8220;A&#8221; Shares</div></th>
<th class="th"><div>Common Shares</div></th>
<th class="th"><div>Commitment to issue shares</div></th>
<th class="th"><div>Class &#8220;A&#8221; Shares</div></th>
<th class="th"><div>Reserves</div></th>
<th class="th"><div>Currency Translation Adjustment</div></th>
<th class="th"><div>Deficit</div></th>
<th class="th"><div>Equity</div></th>
<th class="th"><div>Non-controlling Interest</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2021</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 110,226,715<span></span>
</td>
<td class="nump">$ 2,703,326<span></span>
</td>
<td class="nump">$ 28,247<span></span>
</td>
<td class="nump">$ 10,661,294<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (100,995,334)<span></span>
</td>
<td class="nump">$ 22,624,249<span></span>
</td>
<td class="num">$ (8,621,581)<span></span>
</td>
<td class="nump">$ 14,002,668<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="nump">1,036,951<span></span>
</td>
<td class="nump">338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPublicOfferinginDollars', window );">Shares issued in public offering</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,876,960<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,876,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,876,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPublicOfferinginShares', window );">Shares issued in public offering (in Shares)</a></td>
<td class="nump">331,042<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareIssuanceCosts', window );">Share issuance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(900,720)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(900,720)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(900,720)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_HoldcoSharesExchangedForCommonShares', window );">Holdco shares exchanged for common shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,294<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(4,562,631)<span></span>
</td>
<td class="num">(4,376,337)<span></span>
</td>
<td class="nump">4,376,337<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued', window );">Holdco shares exchanged for common shares (in Shares)</a></td>
<td class="nump">11,441<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions', window );">Stock-based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">508,403<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">508,403<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">508,403<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTax', window );">Loss and comprehensive loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,581,900)<span></span>
</td>
<td class="num">(2,581,900)<span></span>
</td>
<td class="num">(773,517)<span></span>
</td>
<td class="num">(3,355,418)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Mar. 31, 2022</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">117,389,249<span></span>
</td>
<td class="nump">2,703,326<span></span>
</td>
<td class="nump">28,247<span></span>
</td>
<td class="nump">11,169,697<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(108,139,866)<span></span>
</td>
<td class="nump">23,150,653<span></span>
</td>
<td class="num">(5,018,761)<span></span>
</td>
<td class="nump">18,131,892<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2022</a></td>
<td class="nump">1,379,434<span></span>
</td>
<td class="nump">338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPublicOfferinginDollars', window );">Shares issued in public offering</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,255,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,255,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,255,400<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPublicOfferinginShares', window );">Shares issued in public offering (in Shares)</a></td>
<td class="nump">2,376,249<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPrivatePlacement', window );">Shares issued in private placement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,119,373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,119,373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,119,373<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPrivatePlacements', window );">Shares issued in private placement (in Shares)</a></td>
<td class="nump">412,292<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedWithAcquisition', window );">Shares issued in acquisition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">425,445<span></span>
</td>
<td class="num">(2,703,326)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,277,881<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedWithAcquisitionShares', window );">Shares issued in acquisition (in Shares)</a></td>
<td class="nump">4,196<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax', window );">Cumulative translation adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">154,970<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">154,970<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">154,970<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareIssuanceCosts', window );">Share issuance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(835,942)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(835,942)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(835,942)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions', window );">Stock-based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,059,180<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,059,180<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,059,180<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTax', window );">Loss and comprehensive loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(17,042,547)<span></span>
</td>
<td class="num">(17,042,547)<span></span>
</td>
<td class="num">(1,364,368)<span></span>
</td>
<td class="num">(18,406,915)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2022</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">122,353,525<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">28,247<span></span>
</td>
<td class="nump">14,506,758<span></span>
</td>
<td class="nump">154,970<span></span>
</td>
<td class="num">(125,182,412)<span></span>
</td>
<td class="nump">11,861,088<span></span>
</td>
<td class="num">(6,383,129)<span></span>
</td>
<td class="nump">5,477,959<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="nump">4,172,171<span></span>
</td>
<td class="nump">338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPublicOfferinginDollars', window );">Shares issued in public offering</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,250,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,250,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharesIssuedInPublicOfferinginShares', window );">Shares issued in public offering (in Shares)</a></td>
<td class="nump">2,500,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax', window );">Cumulative translation adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">9,348<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,348<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,348<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity', window );">Exercise of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,446,200<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,446,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,446,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExerciseOfWarrantsinShares', window );">Exercise of warrants (in Shares)</a></td>
<td class="nump">4,042,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareIssuanceCosts', window );">Share issuance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(226,544)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(226,544)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(226,544)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions', window );">Stock-based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,247,113)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,247,113)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,247,113)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTax', window );">Loss and comprehensive loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,194,195)<span></span>
</td>
<td class="num">(1,194,195)<span></span>
</td>
<td class="num">(132,694)<span></span>
</td>
<td class="num">(1,326,889)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Mar. 31, 2023</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 128,823,181<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 28,247<span></span>
</td>
<td class="nump">$ 13,259,645<span></span>
</td>
<td class="nump">$ 164,318<span></span>
</td>
<td class="num">$ (126,376,607)<span></span>
</td>
<td class="nump">$ 15,898,784<span></span>
</td>
<td class="num">$ (6,515,823)<span></span>
</td>
<td class="nump">$ 9,382,961<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Balance (in Shares) at Mar. 31, 2023</a></td>
<td class="nump">10,714,171<span></span>
</td>
<td class="nump">338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from the exercise of warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 91<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_91_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2022-03-24<br> -Paragraph 48<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_48&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 92<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_92&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ExerciseOfWarrantsinShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares exercise of warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ExerciseOfWarrantsinShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_HoldcoSharesExchangedForCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of holdco shares exchanged for common shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_HoldcoSharesExchangedForCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payments for share issue costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharesIssuedInPrivatePlacement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued in private placement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharesIssuedInPrivatePlacement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharesIssuedInPrivatePlacements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued in private placement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharesIssuedInPrivatePlacements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharesIssuedInPublicOfferinginDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharesIssuedInPublicOfferinginDollars</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharesIssuedInPublicOfferinginShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharesIssuedInPublicOfferinginShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharesIssuedWithAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of shares issued with acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharesIssuedWithAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharesIssuedWithAcquisitionShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued with acquisition shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharesIssuedWithAcquisitionShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290625680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract', window );"><strong>OPERATING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Loss for the period</a></td>
<td class="num">$ (1,326,889)<span></span>
</td>
<td class="num">$ (3,355,418)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Items not affecting cash:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Amortization (Note 7)</a></td>
<td class="nump">73,601<span></span>
</td>
<td class="nump">74,494<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationExpense', window );">Amortization of intangible assets (Note 10)</a></td>
<td class="nump">686,353<span></span>
</td>
<td class="nump">637,690<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinanceExpense', window );">Finance expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">24,358<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty', window );">Loss on sale of equipment</a></td>
<td class="nump">2,659<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccruedInterestExpenses', window );">Accrued interest</a></td>
<td class="nump">2,149<span></span>
</td>
<td class="nump">6,982<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_EffectOfForeignExchanges', window );">Effect of foreign exchange</a></td>
<td class="num">(10,012)<span></span>
</td>
<td class="nump">25,066<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ForgivenessOnGovernmentLoan', window );">Change in fair value of warrant liability</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(227,997)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForSharebasedPayments', window );">Share-based compensation</a></td>
<td class="num">(1,247,113)<span></span>
</td>
<td class="nump">508,403<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ChangesInNonCashWorkingCapitalItemsAbstract', window );"><strong>Changes in non-cash working capital items:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Receivables</a></td>
<td class="nump">26,182<span></span>
</td>
<td class="nump">52,590<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PrepaidsAndDepositsAmount', window );">Prepaids and other assets</a></td>
<td class="num">(179,126)<span></span>
</td>
<td class="num">(163,710)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities', window );">Deferred revenue</a></td>
<td class="num">(23,867)<span></span>
</td>
<td class="num">(59,535)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables', window );">Accounts payable and accrued liabilities</a></td>
<td class="num">(261,896)<span></span>
</td>
<td class="num">(69,414)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Cash used in operating activities</a></td>
<td class="num">(2,257,959)<span></span>
</td>
<td class="num">(2,546,492)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>FINANCING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayment of notes payable &#8211; related party</a></td>
<td class="num">(36,795)<span></span>
</td>
<td class="num">(65,396)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromExerciseOfOptions', window );">Proceeds from warrant exercises</a></td>
<td class="nump">4,446,200<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromIssuingShares', window );">Proceeds from share issuances</a></td>
<td class="nump">2,250,000<span></span>
</td>
<td class="nump">7,876,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities', window );">Payments for lease liabilities</a></td>
<td class="num">(65,788)<span></span>
</td>
<td class="num">(63,562)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsForShareIssueCosts', window );">Payments of share issuance costs</a></td>
<td class="num">(226,544)<span></span>
</td>
<td class="num">(725,907)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Cash provided by financing activities</a></td>
<td class="nump">6,367,073<span></span>
</td>
<td class="nump">7,022,095<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>INVESTING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseOfEquipment', window );">Purchase of equipment</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(17,850)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities', window );">Proceeds from sale of equipment</a></td>
<td class="nump">1,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsForDevelopmentProjectExpenditure', window );">Development of intangible assets</a></td>
<td class="num">(9,550)<span></span>
</td>
<td class="num">(777,263)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Cash used in investing activities</a></td>
<td class="num">(8,550)<span></span>
</td>
<td class="num">(795,113)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges', window );">Change in cash during the period</a></td>
<td class="nump">4,100,564<span></span>
</td>
<td class="nump">3,680,490<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash - Beginning of period</a></td>
<td class="nump">1,178,846<span></span>
</td>
<td class="nump">1,678,156<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash - End of period</a></td>
<td class="nump">$ 5,279,410<span></span>
</td>
<td class="nump">$ 5,358,646<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForSharebasedPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForSharebasedPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 76<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_76_g&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph d<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_d_v&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsForDevelopmentProjectExpenditure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for expenditure related to development projects.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsForDevelopmentProjectExpenditure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsForShareIssueCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for share issue costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsForShareIssueCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromExerciseOfOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromExerciseOfOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromIssuingShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuing shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromIssuingShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccruedInterestExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccruedInterestExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ChangesInNonCashWorkingCapitalItemsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ChangesInNonCashWorkingCapitalItemsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_EffectOfForeignExchanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_EffectOfForeignExchanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinanceExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinanceExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ForgivenessOnGovernmentLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Forgiveness on government loan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ForgivenessOnGovernmentLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PrepaidsAndDepositsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PrepaidsAndDepositsAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseOfEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Assuming that the purchase of equipment is a long-term or noncurrent asset that will be used in a business, the purchase will not be reported on the profit and loss statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseOfEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298166736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Nature of Operations<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract', window );"><strong>Nature of Operations [Abtsract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory', window );">NATURE OF OPERATIONS</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 0.5in"><b>1.</b></td><td style="text-align: justify"><b>NATURE OF OPERATIONS </b></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Versus Systems Inc. (the &#8220;Company&#8221;)
was continued under the Business Corporations Act (British Columbia) effective January 2, 2007. The Company&#8217;s head office and registered
and records office is 1558 West Hastings Street, Vancouver, BC, V6C 3J4, Canada. The Company&#8217;s common stock is traded on the NASDAQ
under the symbol &#8220;VS&#8221;. The Company&#8217;s Unit A warrants are traded on NASDAQ under &#8220;VSSYW&#8221;. On November 9,
2022, the Company completed a one-for-15 reverse stock split of the Company&#8217;s common shares. All share and per share data are presented
to reflect the reverse share split on a retroactive basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company is engaged in the technology
sector and has developed a proprietary prizing and promotions tool allowing game developers and creators of streaming media, live events,
broadcast TV, games, apps, and other content to offer real world prizes inside their content. The ability to win prizes drives increased
levels of consumer engagement creating an attractive platform for advertisers.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In June 2021, the Company completed
its acquisition of multimedia, production, and interactive gaming company Xcite Interactive, a provider of online audience engagement
through its owned and operated XEO technology platform. The company partners with multiple professional sports franchises across Major
League Baseball (MLB), National Hockey League (NHL), National Basketball Association (NBA) and the National Football League (NFL) as well
as the Olympics, World Cup, and other global sporting events to drive in-stadium audience engagement as well as a software licensing business
to drive audience engagement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue
in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations.
Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As
of March 31, 2023, the Company has not achieved positive cash flow from operations and is not able to finance day to day activities through
operations and as such, there is substantial doubt as to the Company&#8217;s ability to continue as a going concern. The Company&#8217;s
continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds therefrom and/or raise
equity capital or borrowings sufficient to meet current and future obligations. These condensed interim consolidated financial statements
do not include any adjustments as to the recoverability and classification of recorded asset amounts and classification of liabilities
that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298415088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfBasisOfConsolidationTextBlockAbstract', window );"><strong>Basis of Presentation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfBasisOfConsolidationExplanatory', window );">BASIS OF PRESENTATION</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 0.5in"><b>2.</b></td><td style="text-align: justify"><b>BASIS OF PRESENTATION</b></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Statement of compliance </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements, including comparatives, have been prepared in accordance with International Audit Standards (IAS) 34, Interim Financial
Reporting, as issued by the International Accounting Standards Board (IASB) and the interpretations of the IFRS Interpretations committee.
They do not include all disclosures required by International Financial Reporting Standards (IFRS) for annual financial statements, and
therefore should be read in conjunction with the Company&#8217;s audited consolidated financial statements for the year ended December
31, 2022, prepared in accordance with IFRS as issued by the IASB.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements were authorized for issue by the Board of Directors on May 15, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Basis of measurement</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments
at fair value. In addition, these condensed interim consolidated financial statements have been prepared using the accrual basis of accounting
except for cash flow information.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Functional and presentation currency</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements are presented in United States dollars, unless otherwise noted, which is the functional currency of the Company and
its subsidiaries.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Basis of consolidation</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">These condensed interim consolidated
financial statements include the accounts of Versus Systems Inc. and its subsidiaries, from the date control was acquired. Control exists
when the Company possesses power over an investee, has exposure to variable returns from the investee and has the ability to use its power
over the investee to affect its returns. All inter-company balances and transactions, and any unrealized income and expenses arising from
inter-company transactions, are eliminated on consolidation. For partially owned subsidiaries, the interest attributable to non-controlling
shareholders is reflected in non-controlling interest. Adjustments to non-controlling interest are accounted for as transactions with
owners and adjustments that do not involve the loss of control are based on a proportionate amount of the net assets of the subsidiary.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><b>Name of Subsidiary</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Place of Incorporation</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><b>Proportion of<br/>
 Ownership<br/>
 Interest</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Principal Activity</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: left">Versus Systems (Holdco) Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: left">United States of America</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 20%; text-align: right">81.9</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: left">Holding Company</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Versus Systems UK, Ltd.</td><td>&#160;</td>
    <td style="text-align: left">United Kingdom</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">81.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">Sales Company</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Versus LLC <br/></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">United States of America <br/></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">81.9</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/></td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">Technology Company <br/></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Xcite Interactive, Inc.</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">United States of America</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">100.0</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">Technology Company</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Significant Accounting Judgments,
Estimates and Assumptions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The preparation of these condensed
interim consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported
amounts of assets and liabilities at the date of the condensed interim consolidated financial statements. Estimates and assumptions are
continually evaluated and are based on historical experience and management&#8217;s assessment of current events and other facts and circumstances
that are considered to be relevant. Actual results could differ from these estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Significant assumptions about the
future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a
material adjustment to the carrying amounts of assets and liabilities in the event that actual results differ from assumptions made, relate
to, but are not limited to, the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">i) Deferred
income taxes</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets, including those
arising from un-utilized tax losses, require management to assess the likelihood that the Company will generate sufficient taxable earnings
in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend
on management&#8217;s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to
obtain tax deductions in future periods. To the extent that future cash flows and taxable income differ significantly from estimates,
the ability of the Company to realize the net deferred tax assets recorded at the reporting date could be impacted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">ii) Economic
recoverability and probability of future economic benefits of intangible assets</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Management has determined that intangible
asset costs which were capitalized may have future economic benefits and may be economically recoverable. Management uses several criteria
in its assessments of economic recoverability and probability of future economic benefits including anticipated cash flows and estimated
economic life.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> iii) Valuation of share-based compensation</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based compensation. Option pricing models require the input of subjective assumptions including
expected price volatility, interest rate, and forfeiture rate. Input assumptions changes can materially affect the fair value estimate
and the Company&#8217;s earnings and equity reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"> iv) Depreciation and Amortization</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59.85pt; text-align: justify; text-indent: -23.85pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s intangible assets
and equipment are depreciated and amortized on a straight-line basis, taking into account the estimated useful lives of the assets and
residual values. Changes to these estimates may affect the carrying value of these assets, net loss, and comprehensive income (loss) in
future periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">v) Determination
of functional currency</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The functional currency of the Company
and its subsidiaries is the currency of the primary economic environment in which each entity operates. Determination of the functional
currency may involve certain judgments to determine the primary economic environment. The functional currency may change if there is a
change in events and conditions which determines the primary economic environment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">vi) Revenue Recognition</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">vii) Business combinations</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.9in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Judgement was used in determining
whether the acquisition of Xcite Interactive, Inc. was a business combination or an asset acquisition. Estimates were made as to the fair
value of assets and liabilities acquired. In certain circumstances, such as the valuation of equipment, intangible assets and goodwill
acquired, the Company may rely on independent third-party valuators. The Company measured all the assets acquired and liabilities assumed
at their acquisition-date fair values.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The excess of the consideration paid
over the acquisition-date fair values of the net assets acquired, was recognized as goodwill as of the acquisition date in business combination.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">viii) Subsequent Valuation of Intangibles
Assets and Goodwill</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.9in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company used three generally accepted
principles to calculate the fair value of acquired intangible assets and goodwill from the Xcite acquisition: the income approach, the
market approach, and the cost approach. The calculated fair value of each acquired asset is used in the Company&#8217;s annual impairment
testing. Impairment loss is the amount by which the carrying amount of an asset or cash-generating unit (CGU) exceeds its recoverable
amount. Recoverable amount is the higher of an asset&#8217;s fair value less costs of disposal and its value in use. Value in use is the
present value of the future cash flows expected to be derived from the asset or CGU.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfBasisOfConsolidationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for consolidation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBasisOfConsolidationExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfBasisOfConsolidationTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfBasisOfConsolidationTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296020720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract', window );"><strong>Significant accounting policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory', window );">SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><b>3.</b></td><td style="text-align: justify"><b>SIGNIFICANT ACCOUNTING POLICIES</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Basic and diluted loss per share </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Basic earnings (loss) per share is computed
by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting
periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares
outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number
of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such
exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and
warrants excluded from diluted loss per share as of March 31, 2023 totalled 1,978,948 (December 31, 2022 &#8211; 7,081,173).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Property and
equipment</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify; text-indent: -0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Property and
equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual
value and estimated economic life of the specific assets using the straight-line method over the period indicated below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Asset</b></span></td>
    <td style="width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rate</b></span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computers</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line, 3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shorter of useful life or lease term</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Financial instruments</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Classification </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company classifies its financial
instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income
(loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification
of debt instruments is driven by the Company&#8217;s business model for managing the financial assets and their contractual cash flow
characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition
the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities
are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives)
or the Company has opted to measure them at FVTPL.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Measurement</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table shows the classification
of financial instruments:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; ">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"><span style="font-size: 10pt">Financial assets/liabilities</span></td>
    <td style="padding-bottom: 1.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-size: 10pt">Classification IFRS 9</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Cash </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">FVTPL</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Receivables</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Restricted deposit </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Deposit</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Accounts payable and accrued liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Notes payable</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets and liabilities
at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities at
amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized
cost less any impairment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets and liabilities
at FVTPL</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities carried
at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and
losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in
the period in which they arise.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Impairment of financial assets
at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An &#8216;expected credit loss&#8217;
impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value
of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount
and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated
with the asset, discounted at the financial asset&#8217;s original effective interest rate, either directly or through the use of an allowance
account and the resulting loss is recognized in profit or loss for the period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In a subsequent period, if the amount
of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is
reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not
exceed what the amortized cost would have been had the impairment not been recognized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Intangible assets excluding goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Derecognition of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company derecognizes financial
assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and
substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally
recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, the Company
does not have any derivative financial assets and liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangible assets acquired
separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and
recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research
activities is recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangibles with a finite useful life
are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which
the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration
of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and
future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors.
If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows
used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine
the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life
of the intangible to the Company, the useful life is considered indefinite.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangibles with a finite useful life
are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used
up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine
whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount
of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company&#8217;s intangible asset is
amortized on a straight-line basis over 3 years. In the year development costs are incurred, amortization is based on a half year.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company allocates goodwill arising
from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business
combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or
when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be
a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Deferred financing costs</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred financing costs consist primarily
of direct incremental costs related to the Company&#8217;s public offering of its common stock completed in February 2022. Upon completion
of the Company&#8217;s financing any deferred costs were offset against the proceeds. The Company incurred $0 during the year ended December
31, 2022, and $0 during the period ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Impairment of intangible assets
excluding goodwill</b>	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the intention to complete the intangible asset and use or sell it;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the ability to use or sell the intangible asset;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(d)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">how the intangible asset will generate probable future economic benefits;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(e)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(f)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The amount initially recognized for
internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition
criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed.
Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible
asset can be recognized, development costs are recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">At the end of each reporting period,
the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have
suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset
belongs is estimated in order to determine the extent of the impairment losses (if any).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Where a reasonable and consistent
basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the
CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs
for which a reasonable and consistent allocation basis can be identified.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Recoverable amount is the higher of
fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">If the recoverable amount of an asset
(or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Where impairment losses subsequently
reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased
carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset
(or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Income taxes</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Tax expense recognized in profit or
loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Current income tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Current income tax assets and/or liabilities
comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at
the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by
the end of the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Deferred income tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred income taxes are calculated
based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities
are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they
are enacted or substantively enacted by the end of the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets are recognized
to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities
are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Changes in deferred tax assets or
liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized
in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive
income or equity, respectively</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Leases</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Leases are recognized as a right-of-use
asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities
arising from a lease are initially measured on a present value basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Right-of-use assets are measured at
cost comprising the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">the amount of the initial measurement of lease liability;</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">any lease payments made at or before the commencement date
less any lease incentives received;</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">any initial direct costs; and</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">restoration costs.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company assesses whether a contract
is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with
respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease
payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily
determined, the Company uses its incremental borrowing rate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Lease liability </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The lease liability is subsequently
measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing
the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful
life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account
for any identified impairment loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As a practical expedient, IFRS 16
permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single
arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and
non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components.	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Variable rents that do not depend
on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized
as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements
of income and comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Provisions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">can be estimated reliably and it is
probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the
expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific
to the liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; "><b>Government grants</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; ">Government
grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the
grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis
over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which
in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the
asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Non-controlling interest </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Non-controlling interest in the Company&#8217;s
less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is
measured at the fair value of the non-controlling entity&#8217;s contribution into the related subsidiary. Subsequent to the original
transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest&#8217;s share
of changes to the subsidiary&#8217;s equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Changes in the Company&#8217;s ownership
interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling
interest is adjusted to reflect the change in the non-controlling interest&#8217;s relative interest in the subsidiary, and the difference
between the adjustment to the carrying amount of non-controlling interests and the Company&#8217;s share of proceeds received and/or consideration
paid is recognized directly in equity and attributed to owners of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Valuation of equity units issued
in private placements</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has adopted a residual
value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first
allocates value to the most easily measurable component based on fair value and then the residual value, if any, to the less easily measurable
component.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of the common shares
issued in private placements is determined to be the more easily measurable component and are valued at their fair value. The balance,
if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants
are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in
the warrant reserve.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Warrants issued in equity financing
transactions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company engages in equity financing
transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares
or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each
equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the
transaction.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Warrants that are part of units are
assigned a value based on the residual value, if any, and included in reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of February 1, 2021, the warrants
were considered a derivative liability since the obligation to issue shares was not fixed in the Company&#8217;s functional currency.
The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement
of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive
loss beginning February 1, 2021 when the Company changed its functional currency. As of March 31, 2023, the associated warrants have expired
and the remaining balance of the warrant liability is $0.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing
models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes
in the input assumptions can materially affect the fair value estimate and the Company&#8217;s earnings and equity reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Share-based compensation</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company grants stock options to
acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when
the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of stock options is
measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration
paid for the shares on the exercise of stock options is credited to capital stock.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In situations where equity instruments
are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified,
they are measured at fair value of the share-based payment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Otherwise, share-based payments are
measured at the fair value of goods or services received.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>Revenue recognition </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In general, the Company recognizes
revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where
there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there
are no significant remaining performance obligations for each of the Company&#8217;s activities as described below. Foreseeable losses,
if any, are recognized in the year or period in which the loss is determined.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company earns revenue in three
primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance
of custom-built software or other professional services, or 3) the sale of advertising.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company recognizes SAAS revenues
from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by
contract and can be periodic or one-time payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company recognizes revenues received
from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance
obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance
obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a
single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes
revenue by measuring the progress toward complete satisfaction of that performance obligation.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For revenues received from the
sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the
digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the
advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company
recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company&#8217;s
revenue sharing agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation. As the Company&#8217;s performance obligations are satisfied
within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant
financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Deferred revenue</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Revenue recognition of sales is recorded
on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue
based on the proportion of time remaining under the service arrangement as of the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Foreign exchange</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: -0.5in"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The functional currency is the currency
of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional
currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through
an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Foreign currency transactions in currencies
other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction
gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">At the end of each reporting period,
the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the
rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign
currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the
exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized
in other comprehensive income and accumulated in equity within the currency translation reserve.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Comprehensive Income (Loss)</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Comprehensive income (loss) consists
of net income (loss) and other comprehensive income (loss) and represents the change in shareholders&#8217; equity (deficit) which results
from transactions and events from sources other than the Company&#8217;s shareholders. Comprehensive loss differs from net loss for the
period ended March 31, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the
year ended December 31, 2022 due to the effects of foreign translation gains and losses.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant accounting policies applied by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296159344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Change in Functional and Presentation Currency<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ChangeInFunctionalAndPresentationCurrencyAbstract', window );"><strong>Change in Functional and Presentation Currency [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ChangeInFunctionalAndPresentationCurrencyTextBlock', window );">CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>4.</b></span></td><td style="text-align: justify"><b>CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company changed its functional
currency from the Canadian dollar (CAD) to the United States dollar (USD) as of February 1, 2021. The change in functional currency coincided
with the January 2021 initial public offering and listing on the Nasdaq. Considering Versus&#8217; business activities, comprised primarily
of United States dollar revenue and expenditures as well as United States dollar denominated financings, management determined that the
functional currency of the Company is the United States dollar. All assets, liabilities, share capital, and other components of shareholders&#8217;
equity (deficit) were translated into United States dollars at the exchange rate at the date of change. These changes have been accounted
for prospectively. Concurrent with the change in functional currency, on February 1, 2021, the Company changed its presentation currency
from the Canadian dollar to the United States dollar. This change in presentation currency is to better reflect the Company&#8217;s business
activities, comprised primarily of United States dollar transactions. The condensed interim consolidated financial statements for all
periods presented have been translated into the new presentation currency in accordance with IAS 21, The Effects of Changes in Foreign
Exchange Rates. The condensed interim consolidated statements of loss and comprehensive loss have been translated into the presentation
currency using the average exchange rates prevailing during each quarterly reporting period. All assets and liabilities previously reported
in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of
0.782 CAD/USD. As a practical measure, the comparative shareholders&#8217; equity (deficit) balances were translated at the February 1,
2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income
in the foreign currency translation reserve. The effect of applying different exchange rates for the change in functional currency and
presentation currency have been included as a reconciling item within the statement of changes in shareholders&#8217; equity (deficit)
as at February 1, 2021.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ChangeInFunctionalAndPresentationCurrencyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ChangeInFunctionalAndPresentationCurrencyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ChangeInFunctionalAndPresentationCurrencyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ChangeInFunctionalAndPresentationCurrencyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296002832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Receivables<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfAccountsReceivableAbstract', window );"><strong>Receivables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfAccountsReceivableTextBlock', window );">RECEIVABLES</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>RECEIVABLES</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of March 31, 2023, accounts receivable
consists of customer receivables of $17,761 (net an allowance for doubtful accounts of $300) and GST receivable of $16,806. As of December
31, 2022, accounts receivable consists of customer receivables of $46,592 (net an allowance for doubtful accounts of $6,100) and GST receivable
of $14,157.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfAccountsReceivableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfAccountsReceivableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfAccountsReceivableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of Accounts Receivable [Text Block]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfAccountsReceivableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295268144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Restricted Deposit<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfRestrictedDepositAbstract', window );"><strong>Restricted Deposit [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfRestrictedDeposit', window );">RESTRICTED DEPOSIT</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>6.</b></td><td style="text-align: justify"><b>RESTRICTED DEPOSIT</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, restricted deposits
consisted of $8,490 (December 31, 2022 - $8,489) held in a guaranteed investment certificate as collateral for a corporate credit card.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfRestrictedDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Restricted Deposit</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfRestrictedDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfRestrictedDepositAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfRestrictedDepositAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296003648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyAndEquipmentTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>7.</b></td><td style="text-align: justify"><b>PROPERTY AND EQUIPMENT</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Computers</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Right of<br/>
 Use Asset</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Total</b></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Cost</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">At December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">181,390</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">913,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,094,795</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Additions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,329</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,329</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">246,719</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">913,405</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,160,124</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Disposals</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,866</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,866</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">240,853</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">913,405</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,154,258</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Accumulated amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">654,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">767,850</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: left">Amortization for the period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,667</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">179,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">219,433</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,746</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">834,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">987,283</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Amortization for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,745</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">41,622</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,367</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Disposals</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,207</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,207</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">163,284</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">876,159</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,039,443</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Carrying amounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,311</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">258,634</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">326,945</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">93,973</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">78,868</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">172,841</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">77,569</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">37,246</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">114,815</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PropertyAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PropertyAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PropertyAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PropertyAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296143216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-Controlling Interest in Versus LLC<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfBusinessCombinationsTextBlockAbstract', window );"><strong>Non-Controlling Interest in Versus LLC [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsExplanatory', window );">NON-CONTROLLING INTEREST IN VERSUS LLC</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><span style="font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify"><span style="font-size: 10pt"><b>NON-CONTROLLING INTEREST IN
VERSUS LLC</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of December 31, 2018, the Company
held a 41.3% ownership interest in Versus LLC, a privately held limited liability company organized under the laws of the state of Nevada.
The Company consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology company that
is developing a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of
their games to their players.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On May 21, 2019, the Company acquired
an additional 25.2% interest in Versus LLC in exchange for 38,268 common shares of the Company and 19,134 share purchase warrants. The
common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result,
the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884
against reserves. The effect on non-controlling interest was a reduction of $2,053,199.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 21, 2019, the Company acquired
an additional 0.3% interest in Versus LLC in exchange for 189 common shares of the Company and 95 share purchase warrants. The common
shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company
increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves.
The effect on non-controlling interest was a reduction of $19,433.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On March 1, 2022, the Company acquired
an additional 15.1% interest in Versus LLC in exchange for 11,441 common shares of the Company. The common shares were determined to have
a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over
net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table presents summarized
financial information before intragroup eliminations for the non-wholly owned subsidiary as of March 31, 2023 and March 31, 2022 and the
three month periods then ended:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Non-controlling interest percentage</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">18.1%</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">18.1%</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Current</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">296,337</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,250,900</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,491,634</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,571,602</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,787,971</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">7,822,502</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,311</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">665,142</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,803,631</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,933,902</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">40,954,942</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">37,599,044</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Net liabilities</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(38,166,971</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(29,776,542</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Non-controlling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(6,515,823</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(5,018,761</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Net loss</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(733,116</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(3,355,418</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Net loss attributed to non-controlling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(132,694</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(773,517</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfBusinessCombinationsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for business combinations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Section Disclosures<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IFRS03_g59-63__IFRS03_g59-63_TI<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBusinessCombinationsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfBusinessCombinationsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfBusinessCombinationsTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295353168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisition of Xcite Interactive, Inc.<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract', window );"><strong>Acquisition of Xcite Interactive, Inc. Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory', window );">ACQUISITION OF XCITE INTERACTIVE, INC.</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>9.</b></td><td style="text-align: justify"><b>ACQUISITION OF XCITE INTERACTIVE, INC.</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>A) Summary of the Acquisition </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On June 3, 2021, the Company closed
its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the
Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration
for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common
shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional
2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt
at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional
$2,865 on July 26, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The acquisition was accounted for using the
acquisition method pursuant to IFRS 3, &#8220;Business Combinations&#8221;. Under the acquisition method, assets and liabilities are
measured at their estimated fair value on the date of acquisition with the exception of income tax, stock-based compensation, lease liabilities
and ROU assets. The total consideration was allocated to the tangible and intangible assets acquired and liabilities assumed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table summarizes the
details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>B) Consideration </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-indent: 0in">Common shares</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,890,029</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,225</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Working capital adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(163,902</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: 0in">PPP shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">346,031</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Total Consideration</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">13,184,383</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Identifiable Assets Acquired and Liabilities Assumed</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Cash</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">27,124</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Accounts Receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37,719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Property, Plant and Equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,496</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Intangible Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,140,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Other Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,409</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Accounts Payable and Accrued Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(524,853</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in">Other Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(123,171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in">Total Identifiable Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,603,724</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in">Goodwill</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">6,580,659</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Goodwill recognized is attributable to the synergies expected
to be achieved. Goodwill is not deductible for tax purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>C) Impairment of Goodwill and
Intangible Assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company conducts an annual impairment
analysis in accordance with IAS 36 Impairment of Assets. A number of factors influenced the performance of Xcite Interactive in 2022 and
beyond, including reduced revenue projections, the time and cost involved in creating custom games, the departure of key Xcite employees,
and the competitive landscape of the fan engagement industry. As a result, the Company engaged a third-party to conduct an impairment
analysis as of December 31, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The analysis determined that the recoverable
amount was $4,425,000 resulting in an impairment of $8,254,000. The goodwill balance of $6,580,660 was written down to $0. The additional
impairment of $1,673,340 was attributed on a pro-rata basis to the intangible assets related the Xcite acquisition. These assets include
customer relationships, tradename, and developed technology.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b><i>D) Revenue and Profit Contribution
</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The acquired business contributed revenues of $141,270 and
$314,017 for the three month period ended March 31, 2023 and 2022, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296003648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract', window );"><strong>Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory', window );">INTANGIBLE ASSETS</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>10.</b></td><td style="text-align: justify"><b>INTANGIBLE ASSETS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangible assets are comprised of
a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games
to their players. The Company continues to develop new apps, therefore additional costs were capitalized during the three-month period
ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Software</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Customer<br/> Relationships</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Tradename</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Developed <br/> Technology</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Total</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Cost</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">12,218,908</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">4,840,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">750,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,550,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">19,358,908</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,496,621</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,496,621</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Impairments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,194,377</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(235,555</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(243,407</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,673,340</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,748,072</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,645,623</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">514,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,306,593</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,214,732</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Additions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">14,757,622</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">3,645,623</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">514,445</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,306,593</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">20,224,282</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Accumulated amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,481,679</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">403,333</td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">301,389</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,186,401</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,729,326</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">691,430</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">516,667</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,937,423</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2022</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">11,334,223</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,037,144</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">775,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">13,156,368</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">479,187</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">88,599</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">118,569</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">686,355</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">11,813,410</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,125,743</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">893,569</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">13,832,722</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Carrying amounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,636,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,494,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">750,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,291,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,172,507</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">At December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,403,849</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,608,479</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">514,445</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">531,593</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,058,366</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">2,934,212</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">2,519,880</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">514,445</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">413,024</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">6,381,563</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2022-03-24<br> -Paragraph 118<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295968368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Payable and Accrued Liabilities<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract', window );"><strong>Accounts Payable And Accrued Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountsPayableAndAccruedLiabilitiestextBlock', window );">ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>11.</b></td><td style="text-align: justify"><b>ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s accounts payable
and accrued liabilities are comprised of the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/>
 2022</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounts payable (Note 12)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">110,976</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">138,276</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Due to related parties (Note 12 and Note 14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">121,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">304,623</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Accrued liabilities (Note 12)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,905</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">79,113</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">260,116</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">522,012</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountsPayableAndAccruedLiabilitiestextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of Accounts Payable and Accrued Liabilities. [Refer: Accruals;  liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountsPayableAndAccruedLiabilitiestextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296100896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable &#8211; Related Party<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract', window );"><strong>Notes Payable &#8211; Related Party Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory', window );">NOTES PAYABLE &#8211; RELATED PARTY</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>12.</b></td><td style="text-align: justify"><b>NOTES PAYABLE &#8211; RELATED PARTY</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three month period ended March 31, 2023, the Company repaid $36,795 of principal. As at March 31, 2023, the Company had recorded
$22,723 in accrued interest which was included in accounts payable and accrued liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the year ended December 31,
2022, the Company repaid $64,550 of principal. As at December 31, 2022, the Company had recorded $23,456 in accrued interest which was
included in accounts payable and accrued liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three month period ended
March 31, 2023, the Company recorded finance expense of <span style="-sec-ix-hidden: hidden-fact-92">$0</span> (December 31, 2022 - $60,770). As of March 31, 2023, all notes are fully accreted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Amount</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><b>($)</b></td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%">Balance, December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,786,183</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Foreign currency adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(177,690</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Repayments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(64,550</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Finance expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,770</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance, December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,604,713</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Foreign currency adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(125</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Repayments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,795</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Balance, March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,567,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Current</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,567,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">Non-current</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">0</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295320736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract', window );"><strong>Share Capital and Reserves [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory', window );">SHARE CAPITAL AND RESERVES</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>13.</b></td><td style="text-align: justify"><b>SHARE CAPITAL AND RESERVES</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>a) Authorized
share capital</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: -31.5pt"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We are authorized to issue an unlimited
number of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of March 31, 2023, there were
338 Class A Shares issued and outstanding.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify; text-indent: -22.65pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>b) Issued
share capital</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three-month period ended March 31, 2023, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">i)</td><td style="text-align: justify">Issued 2,500,000 shares at a price of $0.90 per share for total proceeds of $2,250,000 in a registered
direct offering. In connection with the offering, the Company incurred $226,544 in issuance costs as part of the transaction.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">ii)</td><td style="text-align: justify">Issued 4,042,000 common shares pursuant to exercise of 4,042,000 warrants at a price of $1.10 per share
for total proceeds of $4,446,200.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Escrow</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At March 31, 2023, 21 common shares
(December 31, 2022 &#8211; 21) of the Company are held in escrow due to misplaced share certificates originally issued to three individual
shareholders.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">During the year ended December 31,
2022, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">i)</td><td style="text-align: justify">Issued 291,667 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted
of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. In connection with the
offering, the Company incurred $900,720 in issuance costs as part of the transaction.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">ii)</td><td style="text-align: justify">Issued 11,441 shares, which were converted from Versus Holdco shares.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">iii)</td><td style="text-align: justify">Issued 39,375 shares at a price of $22.20 per unit for total proceeds of $874,125 as a result of the underwriter
exercising the overallotment.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">iv)</td><td style="text-align: justify">Issued 4,196 shares related to the Xcite acquisition and the vesting of key employee shares.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">v)</td><td style="text-align: justify">Issued 276,334 units at a price of $7.80 per unit for total proceeds of $2,155,195. The offering consisted
of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering, the Company incurred $313,482 in issuance costs
as part of the transaction.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">vi)</td><td style="text-align: justify">Issued 412,293 shares at $2.72 per share in a private placement offering for total proceeds of $1,119,373.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">vii)</td><td style="text-align: justify">Issued 2,100,000 units at a price of $1.00 per unit for total proceeds of $2,099,866. The offering consisted
of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the offering, the Company incurred $522,460 in issuance
costs as part of the transaction.	</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>c) Stock
options</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company may grant incentive stock
options to its officers, directors, employees, and consultants. The Company has implemented a rolling Stock Option Plan (the &#8220;Plan&#8221;)
whereby the Company can issue up to 10% of the issued and outstanding common shares of the Company. Options have a maximum term of ten
years and vesting is determined by the Board of Directors.	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">A continuity schedule of outstanding stock options is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Number<br/>
 Outstanding</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Weighted Average <br/>
Exercise Price</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Balance &#8211;December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">129,451</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">63.60</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">104,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.19</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,183</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">92.81</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance &#8211;December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">227,788</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37.13</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.90</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(60,375</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">48.95</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: justify">Balance &#8211; March 31, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">567,413</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10.33</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the three months ended March
31, 2023, 400,000 stock options were granted by the Company. During the three months ended March 31, 2023, the Company recorded a share-based
compensation adjustment of ($1,247,113) (March 31, 2022 - $508,403) relating to options forfeited as a result of the Company&#8217;s corporate
restructuring in January 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the year ended December 31,
2022, 104,520 stock options were granted by the Company. During the year ended December 31, 2022, the Company recorded share-based compensation
of $1,567,583 relating to options vested during the period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company used the following assumptions in calculating
the fair value of stock options for the period ended:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.6pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, <br/>
2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 66%; text-align: left">Risk-free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center">3.93%</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 15%; text-align: center">2.14% &#8211; 4.03%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected life of options</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">5.0 years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">5.0 years</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-97; font-size: 10pt">Nil</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-98">Nil</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Volatility</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">132.65%</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">96.90% &#8211; 112.40%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At March 31, 2023, the Company had
incentive stock options outstanding as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: left">Expiry Date</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Options<br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Outstanding</b></p></td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Exercise <br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Price</b>&#160;</p></td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted&#160;Average<br/> Remaining Life</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(years)</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">June 6, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">937</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">85.50</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.17</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>September 4, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.55</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.42</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>April 2, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,961</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>June 27, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">417</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">38.40</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.25</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>September 27, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,086</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67.95</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.50</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>October 22, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">60.45</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.58</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>July 24, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,794</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.33</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>July 31, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,610</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.33</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>August 10, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">833</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">2,42</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>June 1, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,788</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">105.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.17</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>June 29, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84.75</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.25</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>August 19, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,682</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.42</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>March 18, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>May 10, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11.85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.17</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>August 17, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">79,543</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.42</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>September 20, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,240</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.45</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">February 13, 2028</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">400,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.90</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5.00</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">567,413</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10.33</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4.53</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.5in">&#160;</td>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-size: 10pt"><b>d) </b></span></td>
    <td style="font-size: 10pt"><span style="font-size: 10pt"><b>Share purchase warrants</b></span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">A continuity schedule of outstanding
share purchase warrants is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number <br/> Outstanding</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted Average <br/> Exercise&#160;Price</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Balance &#8211; December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">299,077</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">102.45</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Expired</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(186,586</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96.30</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,166,044</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3.42</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance &#8211; December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,278,535</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.74</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,042,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.10</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Expired</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.90</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="font-size: 10pt">Balance &#8211; March 31, 2023<sup>(1)</sup></span></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,411,535</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">18.44</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">During the period ended March 31, 2023, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">i)</td><td style="text-align: justify">Issued 175,000 placement agent warrants in conjunction with a registered direct offering on February 2,
2023, with an exercise price of $0.90 per share.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the year ended December 31, 2022, the Company:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">i)</td><td style="text-align: justify">Completed a public offering on February 28, 2022, and issued 291,669 units at a price of $24.00 per unit
for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per
share until February 28, 2027.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">ii)</td><td style="text-align: justify">Issued 39,375 units on March 24, 2022, at a price of $22.20 per unit for total proceeds of $874,125 because
the underwriter exercised its overallotment option. Each unit consisted of one common share and one warrant, to purchase one common share
at $28.80 per share until February 28, 2027.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">iii)</td><td style="text-align: justify">Issued 414,500 warrants on July 18, 2022, to purchase common shares, each exercisable for one common share
at an exercise price of $7.80 per share in an offer to an investor.</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in">iv)</td><td style="text-align: justify">Completed a public offering on December 9, 2022 and issued 2,100,000 units for total proceeds of $2,099,866.
Each unit consists of (1) either (a) one common share or (b) one pre-funded warrant to purchase one common share and (2) two warrants
to purchase one common share each, at a public offering price of $1.00 per unit. The unit will have an exercise price of $1.10 per share,
are exercisable immediately upon issuance, and will expire five years following the date of issuance. An additional 220,500 warrants were
provided to placement agents with an exercise price of $1.25 per share. 	</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company used the following assumptions in calculating
the fair value of the warrants for the period ended:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">3.60% - 3.81%</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected life of warrants</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">2.83 &#8211; 4.92 years</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt"><span style="-sec-ix-hidden: hidden-fact-104">Nil</span></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 82%">Volatility</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center">132.65%</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Weighted average fair value per warrant</td><td>&#160;</td>
    <td style="text-align: center">$</td><td style="text-align: center">0.29</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At March 31, 2023, the Company had
share purchase warrants outstanding as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Expiry Date</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants<br/>
Outstanding</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise<br/>
Price</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted&#160;Average <br/> Remaining Life</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(years)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-size: 10pt">January 20, 2026<sup>(1)</sup></span></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">112,491</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">112.50</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.83</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>February 28, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">331,044</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.92</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>December 6, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">220,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.25</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.67</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>December 9, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">158,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.10</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.67</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>January 18, 2028</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">414,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.83</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">February 2, 2028</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.90</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4.92</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,411,535</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.44</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.42</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></td></tr> </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share capital, reserves and other equity interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296100896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory', window );">RELATED PARTY TRANSACTIONS</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>14.</b></td><td style="text-align: justify"><b>RELATED PARTY TRANSACTIONS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following summarizes the Company&#8217;s
related party transactions, not disclosed elsewhere in these condensed interim consolidated financial statements, during the three months
ended March 31, 2023 and 2022. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and
certain directors and officers and companies controlled or significantly influenced by them.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Key Management Personnel</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">88,179</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">88,583</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">91,899</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">91,340</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,518</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,880</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,686</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,048</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,786</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,418</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,036</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50,838</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Innovation <br/>Officer of the Company, including share-based compensation vested for <br/>incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,826</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">178,387</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">464,931</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">660,242</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="text-decoration:underline">Other Related Party Payments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Office sharing and occupancy costs
of $18,676 during the three months ended March 31, 2023 (December 31, 2022 - $64,741) were paid or accrued to a corporation that shares
management in common with the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Amounts Outstanding</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in"><span style="font-family: Times New Roman, Times, Serif">a)</span></td><td style="text-align: justify">At March 31, 2023, a total of $121,235 (December 31, 2022 - $304,623) was included in accounts payable
and accrued liabilities owing to officers, directors, or companies controlled by them. These amounts are unsecured and non-interest bearing
(Note 11).</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.35in"><span style="font-family: Times New Roman, Times, Serif">b)</span></td><td style="text-align: justify">At March 31, 2023, a total of $2,567,793 (December 31, 2022 - $2,604,713) of notes are payable to a director
of the Company (Note 12).</td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298419760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments and Risk Management<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfFinancialRiskManagementTextBlockAbstract', window );"><strong>Financial Instruments and Risk Management Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory', window );">FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>15.</b></td><td style="text-align: justify"><b>FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 148.5pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial risk management</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial instruments measured at fair
value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to
estimate the fair values. The three levels of the fair value hierarchy are:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Level 1 &#8211; Unadjusted quoted prices
in active markets for identical assets or liabilities;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Level 2 &#8211; Inputs other than
quoted prices that are observable for the asset or liability either directly or indirectly; and</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-indent: -40.5pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Level 3 &#8211; Inputs that are not based
on observable market data.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Board of Directors
has overall responsibility for the establishment and oversight of the Company&#8217;s risk management framework. The Company&#8217;s financial
instruments consist of cash, receivables, restricted deposit, accounts payable and accrued liabilities and notes payable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of cash, receivables,
accounts payable and accrued liabilities approximate their book values because of the short-term nature of these instruments. The fair
value of notes payable approximates its book value as it was discounted using a market rate of interest.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Credit risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Credit risk
is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company
has no material counterparties to its financial instruments with the exception of the financial institutions which hold its cash. The
Company manages its credit risk by ensuring that its cash is placed with a major financial institution with strong investment grade ratings
by a primary ratings agency. The Company&#8217;s receivables consist of goods and services due from customers and tax due from the Canadian
government.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial instrument risk exposure</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company
is exposed in varying degrees to a variety of financial instrument related risks. The Board approves and monitors the risk management
processes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Liquidity risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s
cash is invested in business accounts which are available on demand. The Company has raised additional capital during the three months
ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Interest rate risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s
bank account earns interest income at variable rates and the notes payable bear interest at the prime lending rate. The fair value of
its portfolio is relatively unaffected by changes in short-term interest rates. A 1% change in interest rates would have no significant
impact on profit or loss for the three month period ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Foreign exchange risk</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Foreign currency exchange rate risk
is the risk that the fair value of financial instruments or future cash flows will fluctuate because of changes in foreign exchange rates.
The Company operates in Canada and the United States.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company was exposed to the following
foreign currency risk as at March 31, 2023 and December 31, 2022:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify; text-indent: -15.5pt">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; white-space: nowrap">&#160;</td><td style="text-align: center; white-space: nowrap">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31,<br/>
 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2023</b></p></td><td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; white-space: nowrap">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>December 31,<br/>
 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2022</b></p></td><td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">4,928,781</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">245,858</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts payable and accrued liabilities</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(112,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(93,630</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,816,150</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">152,228</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, with other variables
unchanged, , a +/- 10% change in the United States dollar to Canadian dollar exchange rate would impact the Company&#8217;s net loss by
$481,600 (December 31, 2022 - $15,200).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the entity's financial risk management practices and policies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialRiskManagementExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfFinancialRiskManagementTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfFinancialRiskManagementTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295226512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Management of Capital<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract', window );"><strong>Management of Capital [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfManagingLiquidityRisk', window );">MANAGEMENT OF CAPITAL</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><span style="text-transform: uppercase"><b>16.</b></span></td><td style="text-align: justify"><span style="text-transform: uppercase"><b>Management of Capital</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify; text-indent: -26.95pt"><span style="text-transform: uppercase"><b>&#160;</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company manages its capital structure
and makes adjustments to it, based on the funds available to the Company. Capital consists of items within equity (deficit). The Board
of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company&#8217;s
management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company remains dependent on external
financing to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional
amounts as needed until the business generates sufficient revenues to be self-sustaining. Management reviews its capital management approach
on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In order to maximize ongoing corporate
development efforts, the Company does not pay out dividends. The Company&#8217;s investment policy is to keep its cash treasury invested
in certificates of deposit with major financial institutions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">There have been no changes to the
Company&#8217;s approach to capital management during the three-month period ended March 31, 2023.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfManagingLiquidityRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 39<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_39_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfManagingLiquidityRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296043488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Geographical Segmented Information<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfGeographicalAreasTextBlockAbstract', window );"><strong>Geographical Segmented Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasExplanatory', window );">GEOGRAPHICAL SEGMENTED INFORMATION</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><span style="text-transform: uppercase"><b>17.</b></span></td><td style="text-align: justify"><span style="text-transform: uppercase"><b>GEOGRAPHICAL SEGMENTED
INFORMATION</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company is engaged in three business
activities, the live events business, which includes partnering with multiple professional sports franchises to drive in-stadium audience
engagement; a software licensing business creating a recurring revenue stream; and a business-to-business software platform that allows
video game publishers and developers to offer prize-based matches of their games to their players.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Details of identifiable assets by
geographic segments are as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Restricted<br/>
    deposits</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Deposits</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Goodwill</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Property and <br/>
    equipment</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Intangible<br/>
    assets</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">March 31, 2023</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 40%; text-align: justify">Canada</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,490</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">USA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">114,815</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,381,563</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: justify">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,490</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">100,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">114,815</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,381,563</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">March 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Canada</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">9,220</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">USA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,580,660</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">290,925</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,312,080</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: justify">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,220</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">100,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">6,580,660</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">290,925</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,312,080</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfGeographicalAreasExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of geographical information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfGeographicalAreasExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfGeographicalAreasTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfGeographicalAreasTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298408960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental Cash Flow Information<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental Cash Flow Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SupplementalCashFlowInformationTextBlock', window );">SUPPLEMENTAL CASH FLOW INFORMATION</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><span style="text-transform: uppercase"><b>18.</b></span></td><td style="text-align: justify"><span style="text-transform: uppercase"><b>SUPPLEMENTAL CASH
FLOW INFORMATION</b></span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="text-transform: uppercase"><b>&#160;</b></span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31, <br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2022</b></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-cash investing and financing activities:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Shares issued to acquire Holdco shares</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">11,441</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SupplementalCashFlowInformationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SupplementalCashFlowInformationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298410528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease Obligations and Commitments<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeaseObligationsAndCommitmentsAbstract', window );"><strong>Lease Obligations and Commitments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeaseObligationsAndCommitmentsTextBlock', window );">LEASE OBLIGATIONS AND COMMITMENTS</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>19.</b></td><td style="text-align: justify"><b>LEASE OBLIGATIONS AND COMMITMENTS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Lease Liabilities</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">$</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%">Lease liabilities recognized as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">367,884</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Lease payments made</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(260,184</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest expense on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,860</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Lease liabilities recognized as of January 1, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">128,560</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Lease payments made</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(65,788</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,149</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">64,921</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Less: current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(64,921</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; font-weight: bold">At March 31, 2023 &#8211; non-current portion</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">0</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On August 1, 2015, the Company entered
into a cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company
extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $7,000 plus GST per month.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On September 6, 2017, the Company
entered into a rental agreement for office space in Los Angeles, California. Under the terms of the agreement the Company will pay $17,324
per month commencing on October 1, 2017 until April 30, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Year</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">65,788</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeaseObligationsAndCommitmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeaseObligationsAndCommitmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeaseObligationsAndCommitmentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease Obligations and Commitments [Text Block].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeaseObligationsAndCommitmentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298419760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">SUBSEQUENT EVENTS</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0pt"/><td style="width: 0.5in; text-align: left"><b>20.</b></td><td style="text-align: justify"><b>SUBSEQUENT EVENTS</b></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has evaluated subsequent
events after the balance sheet date of March 31, 2023 through May 15, 2023, the date the condensed interim consolidated financial statements
were issued. Based upon its evaluation, management has determined that no subsequent events have occurred that would require recognition
in the accompanying consolidated financial statements or disclosure in the notes thereto, except as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.35in; text-align: left">1.</td><td style="text-align: justify">Subsequent to March 31, 2023, the Company paid CAD$671,610
in notes payable to director Brian Tingle in full satisfaction of notes maturing in April 2023.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.35in; text-align: left">2.</td><td style="text-align: justify">On April 30, 2023, the Company vacated its leased office space
in Los Angeles, CA in accordance with the termination of the lease. The Company is operating with a fully remote workforce for the foreseeable
future. Upon vacating the office space, the Company sold or disposed of excess office furniture and equipment, including computers that
are no longer needed by the current workforce.</td>
</tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI https://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288385808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Basic and diluted loss per share</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Basic and diluted loss per share </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Basic earnings (loss) per share is computed
by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting
periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares
outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number
of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such
exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and
warrants excluded from diluted loss per share as of March 31, 2023 totalled 1,978,948 (December 31, 2022 &#8211; 7,081,173).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property and equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Property and
equipment</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify; text-indent: -0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Property and
equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual
value and estimated economic life of the specific assets using the straight-line method over the period indicated below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Asset</b></span></td>
    <td style="width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rate</b></span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computers</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line, 3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shorter of useful life or lease term</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Financial instruments</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Classification </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company classifies its financial
instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income
(loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification
of debt instruments is driven by the Company&#8217;s business model for managing the financial assets and their contractual cash flow
characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition
the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities
are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives)
or the Company has opted to measure them at FVTPL.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Measurement</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following table shows the classification
of financial instruments:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; ">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"><span style="font-size: 10pt">Financial assets/liabilities</span></td>
    <td style="padding-bottom: 1.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-size: 10pt">Classification IFRS 9</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Cash </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">FVTPL</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Receivables</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Restricted deposit </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Deposit</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Accounts payable and accrued liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Notes payable</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets and liabilities
at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities at
amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized
cost less any impairment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Financial assets and liabilities
at FVTPL</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Financial assets and liabilities carried
at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and
losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in
the period in which they arise.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Impairment of financial assets
at amortized cost</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An &#8216;expected credit loss&#8217;
impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value
of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount
and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated
with the asset, discounted at the financial asset&#8217;s original effective interest rate, either directly or through the use of an allowance
account and the resulting loss is recognized in profit or loss for the period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In a subsequent period, if the amount
of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is
reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not
exceed what the amortized cost would have been had the impairment not been recognized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory', window );">Intangible assets excluding goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Intangible assets excluding goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>Derecognition of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company derecognizes financial
assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and
substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally
recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As at March 31, 2023, the Company
does not have any derivative financial assets and liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangible assets acquired
separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and
recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research
activities is recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangibles with a finite useful life
are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which
the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration
of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and
future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors.
If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows
used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine
the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life
of the intangible to the Company, the useful life is considered indefinite.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Intangibles with a finite useful life
are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used
up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine
whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount
of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company&#8217;s intangible asset is
amortized on a straight-line basis over 3 years. In the year development costs are incurred, amortization is based on a half year.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory', window );">Goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company allocates goodwill arising
from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business
combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or
when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be
a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory', window );">Deferred Financing Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Deferred financing costs</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred financing costs consist primarily
of direct incremental costs related to the Company&#8217;s public offering of its common stock completed in February 2022. Upon completion
of the Company&#8217;s financing any deferred costs were offset against the proceeds. The Company incurred $0 during the year ended December
31, 2022, and $0 during the period ended March 31, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory', window );">Impairment of intangible assets excluding goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Impairment of intangible assets
excluding goodwill</b>	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the intention to complete the intangible asset and use or sell it;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the ability to use or sell the intangible asset;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(d)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">how the intangible asset will generate probable future economic benefits;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(e)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.75in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(f)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The amount initially recognized for
internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition
criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed.
Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible
asset can be recognized, development costs are recognized as an expense in the period in which it is incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">At the end of each reporting period,
the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have
suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset
belongs is estimated in order to determine the extent of the impairment losses (if any).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Where a reasonable and consistent
basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the
CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs
for which a reasonable and consistent allocation basis can be identified.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Recoverable amount is the higher of
fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">If the recoverable amount of an asset
(or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Where impairment losses subsequently
reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased
carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset
(or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Income taxes</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Tax expense recognized in profit or
loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CurrentIncomeTaxExplanatory', window );">Current income tax</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Current income tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Current income tax assets and/or liabilities
comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at
the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by
the end of the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory', window );">Deferred income tax</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Deferred income tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred income taxes are calculated
based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities
are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they
are enacted or substantively enacted by the end of the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Deferred tax assets are recognized
to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities
are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Changes in deferred tax assets or
liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized
in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive
income or equity, respectively</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Leases</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Leases are recognized as a right-of-use
asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities
arising from a lease are initially measured on a present value basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Right-of-use assets are measured at
cost comprising the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">the amount of the initial measurement of lease liability;</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">any lease payments made at or before the commencement date
less any lease incentives received;</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">any initial direct costs; and</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">restoration costs.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company assesses whether a contract
is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with
respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease
payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily
determined, the Company uses its incremental borrowing rate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory', window );">Lease liability</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Lease liability </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The lease liability is subsequently
measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing
the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful
life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account
for any identified impairment loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As a practical expedient, IFRS 16
permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single
arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and
non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components.	</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Variable rents that do not depend
on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized
as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements
of income and comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Provisions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">can be estimated reliably and it is
probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the
expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific
to the liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants', window );">Government grants</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; "><b>Government grants</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; ">Government
grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the
grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis
over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which
in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the
asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfAccountingPolicyForNoncontrollingInterest', window );">Non-controlling interest</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Non-controlling interest </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Non-controlling interest in the Company&#8217;s
less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is
measured at the fair value of the non-controlling entity&#8217;s contribution into the related subsidiary. Subsequent to the original
transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest&#8217;s share
of changes to the subsidiary&#8217;s equity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Changes in the Company&#8217;s ownership
interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling
interest is adjusted to reflect the change in the non-controlling interest&#8217;s relative interest in the subsidiary, and the difference
between the adjustment to the carrying amount of non-controlling interests and the Company&#8217;s share of proceeds received and/or consideration
paid is recognized directly in equity and attributed to owners of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements', window );">Valuation of equity units issued in private placements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Valuation of equity units issued
in private placements</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company has adopted a residual
value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first
allocates value to the most easily measurable component based on fair value and then the residual value, if any, to the less easily measurable
component.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of the common shares
issued in private placements is determined to be the more easily measurable component and are valued at their fair value. The balance,
if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants
are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in
the warrant reserve.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock', window );">Warrants issued in equity financing transactions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Warrants issued in equity financing
transactions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company engages in equity financing
transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares
or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each
equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the
transaction.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Warrants that are part of units are
assigned a value based on the residual value, if any, and included in reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of February 1, 2021, the warrants
were considered a derivative liability since the obligation to issue shares was not fixed in the Company&#8217;s functional currency.
The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement
of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive
loss beginning February 1, 2021 when the Company changed its functional currency. As of March 31, 2023, the associated warrants have expired
and the remaining balance of the warrant liability is $0.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing
models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes
in the input assumptions can materially affect the fair value estimate and the Company&#8217;s earnings and equity reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory', window );">Share-based compensation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><b>Share-based compensation</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company grants stock options to
acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when
the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The fair value of stock options is
measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration
paid for the shares on the exercise of stock options is credited to capital stock.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In situations where equity instruments
are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified,
they are measured at fair value of the share-based payment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Otherwise, share-based payments are
measured at the fair value of goods or services received.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b>Revenue recognition </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In general, the Company recognizes
revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where
there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there
are no significant remaining performance obligations for each of the Company&#8217;s activities as described below. Foreseeable losses,
if any, are recognized in the year or period in which the loss is determined.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company earns revenue in three
primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance
of custom-built software or other professional services, or 3) the sale of advertising.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company recognizes SAAS revenues
from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by
contract and can be periodic or one-time payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company recognizes revenues received
from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance
obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance
obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a
single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes
revenue by measuring the progress toward complete satisfaction of that performance obligation.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For revenues received from the
sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the
digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the
advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company
recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company&#8217;s
revenue sharing agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company&#8217;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation. As the Company&#8217;s performance obligations are satisfied
within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant
financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfAccountingPolicyForDeferredRevenue', window );">Deferred revenue</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Deferred revenue</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Revenue recognition of sales is recorded
on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue
based on the proportion of time remaining under the service arrangement as of the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign exchange</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Foreign exchange</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: -0.5in"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The functional currency is the currency
of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional
currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through
an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Foreign currency transactions in currencies
other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction
gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">At the end of each reporting period,
the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the
rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign
currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the
exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized
in other comprehensive income and accumulated in equity within the currency translation reserve.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss', window );">Comprehensive Income (Loss)</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><b>Comprehensive Income (Loss)</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Comprehensive income (loss) consists
of net income (loss) and other comprehensive income (loss) and represents the change in shareholders&#8217; equity (deficit) which results
from transactions and events from sources other than the Company&#8217;s shareholders. Comprehensive loss differs from net loss for the
period ended March 31, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the
year ended December 31, 2022 due to the effects of foreign translation gains and losses.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]
Effective 2023-01-01: The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for earnings per share.
Effective 2023-01-01: The description of the entity's material accounting policy information for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for finance costs. [Refer: Finance costs]
Effective 2023-01-01: The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for foreign currency translation.
Effective 2023-01-01: The description of the entity's material accounting policy information for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 20<br> -IssueDate 2022-03-24<br> -Paragraph 39<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=20&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_39_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of assets.
Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for income tax.
Effective 2023-01-01: The description of the entity's material accounting policy information for income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]
Effective 2023-01-01: The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Effective 2023-01-01: The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
Effective 2023-01-01: The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
Effective 2023-01-01: The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for provisions. [Refer: Provisions]
Effective 2023-01-01: The description of the entity's material accounting policy information for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]
Effective 2023-01-01: The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]
Effective 2023-01-01: The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CurrentIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CurrentIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DescriptionOfAccountingPolicyForDeferredRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DescriptionOfAccountingPolicyForDeferredRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DescriptionOfAccountingPolicyForNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DescriptionOfAccountingPolicyForNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296105488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_BasisofPresentationTablesLineItems', window );"><strong>Basis of Presentation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfSubsidiaryTableTextBlock', window );">Schedule of subsidiary</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><b>Name of Subsidiary</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Place of Incorporation</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><b>Proportion of<br/>
 Ownership<br/>
 Interest</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td><td style="text-align: center; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="text-align: center; border-bottom: Black 1.5pt solid"><b>Principal Activity</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: left">Versus Systems (Holdco) Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: left">United States of America</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 20%; text-align: right">81.9</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: left">Holding Company</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Versus Systems UK, Ltd.</td><td>&#160;</td>
    <td style="text-align: left">United Kingdom</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">81.9</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">Sales Company</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Versus LLC <br/></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">United States of America <br/></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">81.9</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/></td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">Technology Company <br/></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Xcite Interactive, Inc.</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">United States of America</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">100.0</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 4pt">Technology Company</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_BasisofPresentationTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_BasisofPresentationTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfSubsidiaryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfSubsidiaryTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298347520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SignificantAccountingPoliciesTablesLineItems', window );"><strong>Significant accounting policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets', window );">Schedule of estimated residual value and estimated economic life of the specific assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Asset</b></span></td>
    <td style="width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rate</b></span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computers</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line, 3 years</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use assets</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shorter of useful life or lease term</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfFinancialAssetsAndLiabilities', window );">Schedule of classification of financial instruments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; ">
    <td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"><span style="font-size: 10pt">Financial assets/liabilities</span></td>
    <td style="padding-bottom: 1.5pt; width: 10%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"><span style="font-size: 10pt">Classification IFRS 9</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Cash </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">FVTPL</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Receivables</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Restricted deposit </span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Deposit</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Accounts payable and accrued liabilities</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">Notes payable</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Amortized cost</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfFinancialAssetsAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfFinancialAssetsAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SignificantAccountingPoliciesTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SignificantAccountingPoliciesTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298414032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory', window );">Schedule of property and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Computers</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Right of<br/>
 Use Asset</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Total</b></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Cost</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">At December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">181,390</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">913,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,094,795</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Additions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,329</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,329</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">246,719</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">913,405</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,160,124</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Disposals</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,866</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,866</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">240,853</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">913,405</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,154,258</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Accumulated amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">113,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">654,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">767,850</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: left">Amortization for the period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">39,667</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">179,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">219,433</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,746</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">834,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">987,283</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Amortization for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,745</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">41,622</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,367</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in">Disposals</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,207</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,207</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">163,284</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">876,159</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,039,443</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Carrying amounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">68,311</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">258,634</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">326,945</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">93,973</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">78,868</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">172,841</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; font-weight: bold">At March 31, 2023</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">77,569</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">37,246</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">114,815</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IAS16_g73-79__IAS16_g73-79_TI<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PropertyAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PropertyAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295133632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-Controlling Interest in Versus LLC (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfBusinessCombinationsTextBlockAbstract', window );"><strong>Non-Controlling Interest in Versus LLC [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock', window );">Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Non-controlling interest percentage</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">18.1%</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">18.1%</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Current</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">296,337</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,250,900</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,491,634</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,571,602</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,787,971</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">7,822,502</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,311</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">665,142</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,803,631</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,933,902</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">40,954,942</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">37,599,044</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Net liabilities</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(38,166,971</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(29,776,542</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Non-controlling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(6,515,823</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(5,018,761</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Net loss</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(733,116</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(3,355,418</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Net loss attributed to non-controlling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(132,694</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(773,517</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfBusinessCombinationsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfBusinessCombinationsTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298400384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisition of Xcite Interactive, Inc. (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AcquisitionofXciteInteractiveIncTablesLineItems', window );"><strong>Acquisition of Xcite Interactive, Inc. [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfConsiderationTableTextBlock', window );">Schedule of consideration</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-indent: 0in">Common shares</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,890,029</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in">Cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,225</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Working capital adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(163,902</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-indent: 0in">PPP shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">346,031</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Total Consideration</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">13,184,383</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Identifiable Assets Acquired and Liabilities Assumed</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Cash</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">27,124</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Accounts Receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37,719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Property, Plant and Equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,496</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Intangible Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,140,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: 0in">Other Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,409</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 0in">Accounts Payable and Accrued Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(524,853</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in">Other Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(123,171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in">Total Identifiable Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,603,724</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in">Goodwill</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">6,580,659</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AcquisitionofXciteInteractiveIncTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AcquisitionofXciteInteractiveIncTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfConsiderationTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfConsiderationTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296045040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsTablesLineItems', window );"><strong>Intangible Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfIntangibleAssetsTableTextBlock', window );">Schedule of intangible assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Software</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Customer<br/> Relationships</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Tradename</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Developed <br/> Technology</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Total</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify">Cost</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">12,218,908</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">4,840,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">750,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,550,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">19,358,908</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,496,621</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,496,621</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Impairments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,194,377</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(235,555</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(243,407</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,673,340</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,748,072</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,645,623</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">514,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,306,593</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,214,732</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Additions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">14,757,622</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">3,645,623</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">514,445</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,306,593</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">20,224,282</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Accumulated amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,481,679</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">403,333</td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">301,389</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,186,401</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,729,326</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">691,430</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">516,667</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,937,423</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2022</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">11,334,223</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,037,144</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">775,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">13,156,368</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">Amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">479,187</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">88,599</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">118,569</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">686,355</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">11,813,410</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,125,743</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">893,569</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">13,832,722</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Carrying amounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 0.125in">At December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,636,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,494,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">750,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,291,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,172,507</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in">At December 31, 2022</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,403,849</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,608,479</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">514,445</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">531,593</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,058,366</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; font-weight: bold; text-align: justify">At March 31, 2023</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">2,934,212</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">2,519,880</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">514,445</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">413,024</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">6,381,563</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_IntangibleAssetsTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_IntangibleAssetsTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfIntangibleAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfIntangibleAssetsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296036368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts Payable and Accrued Liabilities (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountsPayableandAccruedLiabilitiesTablesLineItems', window );"><strong>Accounts Payable And Accrued Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock', window );">Schedule accounts payable and accrued liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/>
 2022</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounts payable (Note 12)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">110,976</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">138,276</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Due to related parties (Note 12 and Note 14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">121,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">304,623</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Accrued liabilities (Note 12)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,905</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">79,113</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">260,116</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">522,012</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountsPayableandAccruedLiabilitiesTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountsPayableandAccruedLiabilitiesTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296149280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable &#8211; Related Party (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NotesPayableRelatedPartyTablesLineItems', window );"><strong>Notes Payable &#8211; Related Party [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfNotesToTheirPresentValueTabletextBlock', window );">Schedule of finance expense</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Amount</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><b>($)</b></td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%">Balance, December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,786,183</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Foreign currency adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(177,690</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Repayments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(64,550</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Finance expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,770</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance, December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,604,713</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Foreign currency adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(125</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Repayments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,795</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Balance, March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,567,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold">Current</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,567,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">Non-current</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">0</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NotesPayableRelatedPartyTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NotesPayableRelatedPartyTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfNotesToTheirPresentValueTabletextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfNotesToTheirPresentValueTabletextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288326720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesTablesLineItems', window );"><strong>Share Capital and Reserves Tables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory', window );">Schedule of outstanding stock options</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Number<br/>
 Outstanding</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Weighted Average <br/>
Exercise Price</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Balance &#8211;December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">129,451</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">63.60</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">104,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.19</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,183</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">92.81</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance &#8211;December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">227,788</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37.13</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.90</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(60,375</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">48.95</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: justify">Balance &#8211; March 31, 2023</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">567,413</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10.33</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory', window );">Schedule of fair value of stock options</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, <br/>
2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 66%; text-align: left">Risk-free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center">3.93%</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 15%; text-align: center">2.14% &#8211; 4.03%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected life of options</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">5.0 years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">5.0 years</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-97; font-size: 10pt">Nil</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-98">Nil</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Volatility</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">132.65%</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">96.90% &#8211; 112.40%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory', window );">Schedule of incentive stock options outstanding</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: left">Expiry Date</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Options<br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Outstanding</b></p></td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Exercise <br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Price</b>&#160;</p></td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted&#160;Average<br/> Remaining Life</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(years)</td><td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">June 6, 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">937</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">85.50</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.17</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>September 4, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.55</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.42</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>April 2, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,961</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>June 27, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">417</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">38.40</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.25</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>September 27, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,086</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67.95</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.50</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>October 22, 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">60.45</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.58</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>July 24, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,794</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.33</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>July 31, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,610</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.33</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>August 10, 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">833</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44.70</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">2,42</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>June 1, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,788</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">105.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.17</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>June 29, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84.75</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.25</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>August 19, 2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,682</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.42</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>March 18, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>May 10, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11.85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.17</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>August 17, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">79,543</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.42</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>September 20, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,240</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.45</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.50</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">February 13, 2028</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">400,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.90</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5.00</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">567,413</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10.33</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4.53</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory', window );">Schedule of outstanding stock options</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number <br/> Outstanding</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted Average <br/> Exercise&#160;Price</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Balance &#8211; December 31, 2021</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">299,077</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">102.45</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Expired</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(186,586</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">96.30</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,166,044</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3.42</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance &#8211; December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,278,535</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.74</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-left: 9pt">Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,042,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.10</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 9pt">Expired</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt">Issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.90</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="font-size: 10pt">Balance &#8211; March 31, 2023<sup>(1)</sup></span></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,411,535</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">18.44</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock', window );">Schedule of assumptions in calculating the fair value of the warrants</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">3.60% - 3.81%</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected life of warrants</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt">2.83 &#8211; 4.92 years</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-size: 10pt"><span style="-sec-ix-hidden: hidden-fact-104">Nil</span></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 82%">Volatility</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center">132.65%</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Weighted average fair value per warrant</td><td>&#160;</td>
    <td style="text-align: center">$</td><td style="text-align: center">0.29</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"/><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock', window );">Schedule of share purchase warrants outstanding</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Expiry Date</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants<br/>
Outstanding</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise<br/>
Price</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted&#160;Average <br/> Remaining Life</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(years)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-size: 10pt">January 20, 2026<sup>(1)</sup></span></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">112,491</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">112.50</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.83</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>February 28, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">331,044</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.92</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>December 6, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">220,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.25</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.67</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>December 9, 2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">158,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.10</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.67</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>January 18, 2028</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">414,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.80</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.83</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">February 2, 2028</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.90</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4.92</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,411,535</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18.44</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.42</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></td></tr> </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the range of exercise prices for outstanding share options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of assumptions in calculating the fair value of the warrants table text block.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of share purchase warrants outstanding table text block.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareCapitalandReservesTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareCapitalandReservesTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296045040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsTablesLineItems', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory', window );">Schedule of key management personnel</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">88,179</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">88,583</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">91,899</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">91,340</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,518</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,880</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,686</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">77,048</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,786</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">73,418</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,036</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50,838</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to the Chief Innovation <br/>Officer of the Company, including share-based compensation vested for <br/>incentive stock options and performance warrants.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,826</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">178,387</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">464,931</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">660,242</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 18A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18A&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RelatedPartyTransactionsTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RelatedPartyTransactionsTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290169680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments and Risk Management (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfFinancialRiskManagementTextBlockAbstract', window );"><strong>Financial Instruments and Risk Management Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCreditRiskExposureExplanatory', window );">Schedule of foreign currency risk</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; white-space: nowrap">&#160;</td><td style="text-align: center; white-space: nowrap">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31,<br/>
 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2023</b></p></td><td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; white-space: nowrap">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>December 31,<br/>
 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2022</b></p></td><td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Cash</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">4,928,781</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">245,858</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts payable and accrued liabilities</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(112,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(93,630</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,816,150</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">152,228</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfCreditRiskExposureExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity&#8217;s financial assets and commitments to extend credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 35M<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCreditRiskExposureExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfFinancialRiskManagementTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfFinancialRiskManagementTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298414032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Geographical Segmented Information (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfGeographicalAreasTextBlockAbstract', window );"><strong>Geographical Segmented Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory', window );">Schedule of identifiable assets by geographic segments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Restricted<br/>
    deposits</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Deposits</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Goodwill</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Property and <br/>
    equipment</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><b>Intangible<br/>
    assets</b></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">March 31, 2023</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 40%; text-align: justify">Canada</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,490</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">USA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">114,815</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,381,563</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: justify">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,490</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">100,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">114,815</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">6,381,563</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">March 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: justify">Canada</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">9,220</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt">USA</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,580,660</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">290,925</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,312,080</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-align: justify">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,220</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">100,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">6,580,660</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">290,925</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,312,080</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 73<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfGeographicalAreasTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfGeographicalAreasTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298405344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental Cash Flow Information (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental Cash Flow Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCashFlowStatementExplanatory', window );">Schedule of supplemental cash flow information</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, <br/>
2023</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>March 31, <br/>
</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>2022</b></p></td><td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">($)</td><td style="white-space: nowrap; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-cash investing and financing activities:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Shares issued to acquire Holdco shares</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">11,441</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfCashFlowStatementExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a statement of cash flows.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Section Presentation of a statement of cash flows<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IAS07_g10-17__IAS07_g10-17_TI<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCashFlowStatementExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298415088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease Obligations and Commitments (Tables)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeaseObligationsandCommitmentsTablesLineItems', window );"><strong>Lease Obligations and Commitments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfLeaseLiabilityTableTextBlock', window );">Schedule of lease liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: center">$</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%">Lease liabilities recognized as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">367,884</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Lease payments made</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(260,184</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest expense on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,860</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Lease liabilities recognized as of January 1, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">128,560</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Lease payments made</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(65,788</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest expense on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,149</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">64,921</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Less: current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(64,921</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; font-weight: bold">At March 31, 2023 &#8211; non-current portion</td><td style="padding-bottom: 4pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">0</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock', window );">Schedule of rental agreement for office space</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Year</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">($)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">65,788</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfLeaseLiabilityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of Lease Liability Table Text Block.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfLeaseLiabilityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeaseObligationsandCommitmentsTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeaseObligationsandCommitmentsTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290734496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation (Details) - Schedule of subsidiary<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusSystemsHoldcoIncMember', window );">Versus Systems (Holdco) Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems', window );"><strong>Basis of Presentation (Details) - Schedule of subsidiary [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfAssociate', window );">Place of Incorporation</a></td>
<td class="text">United States of America<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Proportion of Ownership Interest</a></td>
<td class="nump">81.90%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PrincipalActivity', window );">Principal Activity</a></td>
<td class="text">Holding Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusSystemsUKLtdMember', window );">Versus Systems UK, Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems', window );"><strong>Basis of Presentation (Details) - Schedule of subsidiary [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfAssociate', window );">Place of Incorporation</a></td>
<td class="text">United Kingdom<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Proportion of Ownership Interest</a></td>
<td class="nump">81.90%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PrincipalActivity', window );">Principal Activity</a></td>
<td class="text">Sales Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusLLCMember', window );">Versus LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems', window );"><strong>Basis of Presentation (Details) - Schedule of subsidiary [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfAssociate', window );">Place of Incorporation</a></td>
<td class="text">United States of America<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Proportion of Ownership Interest</a></td>
<td class="nump">81.90%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PrincipalActivity', window );">Principal Activity</a></td>
<td class="text">Technology Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_XciteInteractiveIncMember', window );">Xcite Interactive, Inc.[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems', window );"><strong>Basis of Presentation (Details) - Schedule of subsidiary [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfAssociate', window );">Place of Incorporation</a></td>
<td class="text">United States of America<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Proportion of Ownership Interest</a></td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PrincipalActivity', window );">Principal Activity</a></td>
<td class="text">Technology Company<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CountryOfIncorporationOrResidenceOfAssociate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The country in which an associate of the entity is incorporated. [Refer: Associates [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_b_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_b_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_21_a_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CountryOfIncorporationOrResidenceOfAssociate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInAssociate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInAssociate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PrincipalActivity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Principal Activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PrincipalActivity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusSystemsHoldcoIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusSystemsHoldcoIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusSystemsUKLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusSystemsUKLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_VersusLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_XciteInteractiveIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=vs_XciteInteractiveIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288387776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 01, 2021</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract', window );"><strong>Significant accounting policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LossPerShareTotalled', window );">Loss per share totaled</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,978,948<span></span>
</td>
<td class="nump">$ 7,081,173<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangiableAssetsUsefulLife', window );">Intangible assets useful life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DeferredTaxAsset', window );">Incurred amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantDerivativeLoss', window );">Warrant derivative loss</a></td>
<td class="nump">$ 9,743,659<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Warrant liability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DeferredTaxAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DeferredTaxAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_IntangiableAssetsUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Intangiable assets useful life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_IntangiableAssetsUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LossPerShareTotalled">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LossPerShareTotalled</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WarrantDerivativeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WarrantDerivativeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288317952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember', window );">Computers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems', window );"><strong>Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment', window );">Description of useful life</a></td>
<td class="text">Straight line, 3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember', window );">Right of use assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems', window );"><strong>Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment', window );">Description of useful life</a></td>
<td class="text">Shorter of useful life or lease term<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 73<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288313472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies (Details) - Schedule of classification of financial instruments<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract', window );"><strong>Schedule of Classification of Financial Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialAssetsLiabilitiesCash', window );">Cash</a></td>
<td class="text">FVTPL<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialAssetsLiabilitiesReceivables', window );">Receivables</a></td>
<td class="text">Amortized cost<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialAssetsLiabilitiesRestrictedDeposit', window );">Restricted deposit</a></td>
<td class="text">Amortized cost<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialAssetsDeposits', window );">Deposit</a></td>
<td class="text">Amortized cost<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities', window );">Accounts payable and accrued liabilities</a></td>
<td class="text">Amortized cost<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialAssetsLiabilitiesNotesPayable', window );">Notes payable</a></td>
<td class="text">Amortized cost<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialAssetsDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deposit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialAssetsDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialAssetsLiabilitiesCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialAssetsLiabilitiesCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialAssetsLiabilitiesNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialAssetsLiabilitiesNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialAssetsLiabilitiesReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialAssetsLiabilitiesReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialAssetsLiabilitiesRestrictedDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialAssetsLiabilitiesRestrictedDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296140704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Change in Functional and Presentation Currency (Details)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ChangeInFunctionalAndPresentationCurrencyAbstract', window );"><strong>Change in Functional and Presentation Currency [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FunctionalAndPresentationCurrencyDescription', window );">Functional and presentation currency description</a></td>
<td class="text">All assets and liabilities previously reported
in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of
0.782 CAD/USD. As a practical measure, the comparative shareholders&#8217; equity (deficit) balances were translated at the February 1,
2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income
in the foreign currency translation reserve.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ChangeInFunctionalAndPresentationCurrencyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ChangeInFunctionalAndPresentationCurrencyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FunctionalAndPresentationCurrencyDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FunctionalAndPresentationCurrencyDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290001744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Receivables (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ReceivablesDetailsLineItems', window );"><strong>Receivables (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AllowanceForDoubtfulAccounts', window );">Allowance for doubtful accounts</a></td>
<td class="nump">$ 17,761<span></span>
</td>
<td class="nump">$ 6,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Accounts receivable</a></td>
<td class="nump">300<span></span>
</td>
<td class="nump">46,592<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis=vs_GSTMember', window );">GST receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ReceivablesDetailsLineItems', window );"><strong>Receivables (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Accounts receivable</a></td>
<td class="nump">$ 16,806<span></span>
</td>
<td class="nump">$ 14,157<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount receivable by the entity that it does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AllowanceForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Allowance for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AllowanceForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ReceivablesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ReceivablesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis=vs_GSTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis=vs_GSTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041297369504">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Restricted Deposit (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfRestrictedDepositAbstract', window );"><strong>Restricted Deposit [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_GuaranteedInvestment', window );">Guaranteed investment</a></td>
<td class="nump">$ 8,490<span></span>
</td>
<td class="nump">$ 8,489<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfRestrictedDepositAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfRestrictedDepositAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_GuaranteedInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Guaranteed investment</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_GuaranteedInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041289156640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of property and equipment - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember', window );">At cost [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">$ 1,160,124<span></span>
</td>
<td class="nump">$ 1,094,795<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">1,154,258<span></span>
</td>
<td class="nump">1,160,124<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,329<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Disposals</a></td>
<td class="num">(5,866)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember', window );">Accumulated amortizationt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">987,283<span></span>
</td>
<td class="nump">767,850<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">1,039,443<span></span>
</td>
<td class="nump">987,283<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Disposals</a></td>
<td class="num">(2,207)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Amortization for the period</a></td>
<td class="nump">54,367<span></span>
</td>
<td class="nump">219,433<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember', window );">Carrying amount [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">172,841<span></span>
</td>
<td class="nump">326,945<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">114,815<span></span>
</td>
<td class="nump">172,841<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember', window );">Computers [Member] | At cost [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">246,719<span></span>
</td>
<td class="nump">181,390<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">240,853<span></span>
</td>
<td class="nump">246,719<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,329<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Disposals</a></td>
<td class="num">(5,866)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember', window );">Computers [Member] | Accumulated amortizationt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">152,746<span></span>
</td>
<td class="nump">113,079<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">163,284<span></span>
</td>
<td class="nump">152,746<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsPropertyPlantAndEquipment', window );">Disposals</a></td>
<td class="num">(2,207)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Amortization for the period</a></td>
<td class="nump">12,745<span></span>
</td>
<td class="nump">39,667<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember', window );">Computers [Member] | Carrying amount [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">93,973<span></span>
</td>
<td class="nump">68,311<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">77,569<span></span>
</td>
<td class="nump">93,973<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember', window );">Right of Use Asset [Member] | At cost [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">913,405<span></span>
</td>
<td class="nump">913,405<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">913,405<span></span>
</td>
<td class="nump">913,405<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember', window );">Right of Use Asset [Member] | Accumulated amortizationt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">834,537<span></span>
</td>
<td class="nump">654,771<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">876,159<span></span>
</td>
<td class="nump">834,537<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Amortization for the period</a></td>
<td class="nump">41,622<span></span>
</td>
<td class="nump">179,766<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember', window );">Right of Use Asset [Member] | Carrying amount [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Beginning</a></td>
<td class="nump">78,868<span></span>
</td>
<td class="nump">258,634<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyPlantAndEquipmentCost', window );">Cost Balance at Ending</a></td>
<td class="nump">$ 37,246<span></span>
</td>
<td class="nump">$ 78,868<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 75<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisposalsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisposalsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CostAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CostAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PropertyPlantAndEquipmentCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PropertyPlantAndEquipmentCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=ifrs-full_AtCostMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290107056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-Controlling Interest in Versus LLC (Details) - shares<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 01, 2022</div></th>
<th class="th"><div>Jun. 21, 2019</div></th>
<th class="th"><div>May 21, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NonControllingInterestinVersusLLCDetailsLineItems', window );"><strong>Non-Controlling Interest in Versus LLC (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination', window );">Business combination, description</a></td>
<td class="text">The common shares were determined to have
a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over
net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=vs_VersusLLCMember', window );">Versus LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NonControllingInterestinVersusLLCDetailsLineItems', window );"><strong>Non-Controlling Interest in Versus LLC (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Ownership interest percentage</a></td>
<td class="nump">15.10%<span></span>
</td>
<td class="nump">0.30%<span></span>
</td>
<td class="nump">25.20%<span></span>
</td>
<td class="nump">41.30%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExchangeOfCommonShares', window );">Exchange of common shares</a></td>
<td class="nump">11,441<span></span>
</td>
<td class="nump">189<span></span>
</td>
<td class="nump">38,268<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseOfWarrantsShares', window );">Purchase of warrants, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">95<span></span>
</td>
<td class="nump">19,134<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination', window );">Business combination, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The common
shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company
increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves.
The effect on non-controlling interest was a reduction of $19,433.<span></span>
</td>
<td class="text">The
common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result,
the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884
against reserves. The effect on non-controlling interest was a reduction of $2,053,199.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the primary reasons for a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfVotingEquityInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ExchangeOfCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exchange of common shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ExchangeOfCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NonControllingInterestinVersusLLCDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NonControllingInterestinVersusLLCDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseOfWarrantsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase of warrants, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseOfWarrantsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=vs_VersusLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=vs_VersusLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290253808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-Controlling Interest in Versus LLC (Details) - Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract', window );"><strong>Schedule of Financial Information Before Intragroup Eliminations for Non Wholly Owned Subsidiary [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NoncontrollingInterestPercentage', window );">Non-controlling interest percentage</a></td>
<td class="nump">18.10%<span></span>
</td>
<td class="nump">18.10%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate', window );">Current</a></td>
<td class="nump">$ 296,337<span></span>
</td>
<td class="nump">$ 5,250,900<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate', window );">Non-current</a></td>
<td class="nump">2,491,634<span></span>
</td>
<td class="nump">2,571,602<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AssetsRecognisedAsOfAcquisitionDate', window );">Total Assets</a></td>
<td class="nump">2,787,971<span></span>
</td>
<td class="nump">7,822,502<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate', window );">Current</a></td>
<td class="nump">151,311<span></span>
</td>
<td class="nump">665,142<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate', window );">Non-current</a></td>
<td class="nump">40,803,631<span></span>
</td>
<td class="nump">36,933,902<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LiabilitiesRecognisedAsOfAcquisitionDate', window );">Total Liabilities</a></td>
<td class="nump">40,954,942<span></span>
</td>
<td class="nump">37,599,044<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NetLiabilities', window );">Net liabilities</a></td>
<td class="num">(38,166,971)<span></span>
</td>
<td class="num">(29,776,542)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate', window );">Non-controlling interest</a></td>
<td class="num">(6,515,823)<span></span>
</td>
<td class="num">(5,018,761)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NetLoss', window );">Net loss</a></td>
<td class="num">(733,116)<span></span>
</td>
<td class="num">(3,355,418)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NetLossAttributedToNoncontrollingInterest', window );">Net loss attributed to non-controlling interest</a></td>
<td class="num">$ (132,694)<span></span>
</td>
<td class="num">$ (773,517)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph o<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_o_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AssetsRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for assets acquired in a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AssetsRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LiabilitiesRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for liabilities assumed in a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LiabilitiesRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NetLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net liabilities assumed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NetLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NetLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss and comprehensive loss recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NetLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NetLossAttributedToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss and comprehensive loss attributed to non-controlling interest recognised as of acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NetLossAttributedToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NoncontrollingInterestPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Non-controlling interest percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NoncontrollingInterestPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290772016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisition of Xcite Interactive, Inc. (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 03, 2021</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract', window );"><strong>Acquisition of Xcite Interactive, Inc. Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SummaryOfAcquisitionDescription', window );">Summary of acquisition description</a></td>
<td class="text">On June 3, 2021, the Company closed
its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the
Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration
for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common
shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional
2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt
at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional
$2,865 on July 26, 2021.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RecoverableAmount', window );">Recoverable amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,425,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome', window );">Impaired asset</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,254,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_GoodwillAmount', window );">Goodwill</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,580,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsUnderDevelopment', window );">Written down intangible asset</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AdditionalImpairment', window );">Additional impairment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,673,340<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherRevenue', window );">Contributed revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 141,270<span></span>
</td>
<td class="nump">$ 314,017<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2022-03-24<br> -Paragraph 129<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_129_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2022-03-24<br> -Paragraph 126<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_126_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsUnderDevelopment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2022-03-24<br> -Paragraph 119<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_119_g&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsUnderDevelopment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AdditionalImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional impairment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AdditionalImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_GoodwillAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_GoodwillAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RecoverableAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Recoverable amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RecoverableAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SummaryOfAcquisitionDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SummaryOfAcquisitionDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290773792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2023 </div>
<div>USD ($) </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems', window );"><strong>Schedule of Consideration [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CommonShares', window );">Common shares (in Shares) | shares</a></td>
<td class="nump">12,890,029<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherCashAndCashEquivalents', window );">Cash</a></td>
<td class="nump">$ 112,225<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WorkingCapitalAdjustment', window );">Working capital adjustment</a></td>
<td class="num">(163,902)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PPPShare', window );">PPP shares</a></td>
<td class="nump">346,031<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConsiderationPaidReceived', window );">Total Consideration</a></td>
<td class="nump">13,184,383<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract', window );"><strong>Identifiable Assets Acquired and Liabilities Assumed</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CashAmount', window );">Cash</a></td>
<td class="nump">27,124<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountsReceivable', window );">Accounts Receivable</a></td>
<td class="nump">37,719<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Property, Plant and Equipment</a></td>
<td class="nump">34,496<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible Assets</a></td>
<td class="nump">7,140,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets', window );">Other Assets</a></td>
<td class="nump">12,409<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountsPayableAndAccruedLiabilitiesAmount', window );">Accounts Payable and Accrued Liabilities</a></td>
<td class="num">(524,853)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities', window );">Other Liabilities</a></td>
<td class="num">(123,171)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed', window );">Total Identifiable Assets</a></td>
<td class="nump">6,603,724<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GoodwillRecognisedAsOfAcquisitionDate', window );">Goodwill</a></td>
<td class="nump">$ 6,580,659<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ConsiderationPaidReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 40<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_40_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ConsiderationPaidReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GoodwillRecognisedAsOfAcquisitionDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph IE72<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_IE72&amp;doctype=Illustrative%20Examples<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GoodwillRecognisedAsOfAcquisitionDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B64<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B64_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph IE72<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_IE72&amp;doctype=Illustrative%20Examples<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2022-03-24<br> -Paragraph 119<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_119&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountsPayableAndAccruedLiabilitiesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountsPayableAndAccruedLiabilitiesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CashAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CashAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PPPShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PPPShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WorkingCapitalAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WorkingCapitalAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041287895024">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets (Details) - Schedule of intangible assets - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember', window );">At cost [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">$ 20,214,732<span></span>
</td>
<td class="nump">$ 19,358,908<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Additions1', window );">Additions</a></td>
<td class="nump">9,550<span></span>
</td>
<td class="nump">2,496,621<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Impairments', window );">Impairments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,673,340)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">20,224,282<span></span>
</td>
<td class="nump">20,214,732<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember', window );">At cost [member] | Software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">14,748,072<span></span>
</td>
<td class="nump">12,218,908<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Additions1', window );">Additions</a></td>
<td class="nump">9,550<span></span>
</td>
<td class="nump">2,496,621<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Impairments', window );">Impairments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">14,757,622<span></span>
</td>
<td class="nump">14,748,072<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember', window );">At cost [member] | Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">3,645,623<span></span>
</td>
<td class="nump">4,840,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Additions1', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Impairments', window );">Impairments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,194,377)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">3,645,623<span></span>
</td>
<td class="nump">3,645,623<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember', window );">At cost [member] | Tradename [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">514,445<span></span>
</td>
<td class="nump">750,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Additions1', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Impairments', window );">Impairments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(235,555)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">514,445<span></span>
</td>
<td class="nump">514,445<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember', window );">At cost [member] | Developed Technology [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">1,306,593<span></span>
</td>
<td class="nump">1,550,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Additions1', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Impairments', window );">Impairments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(243,407)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">1,306,593<span></span>
</td>
<td class="nump">1,306,593<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember', window );">Accumulated amortizationt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">13,156,368<span></span>
</td>
<td class="nump">10,186,401<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">13,832,722<span></span>
</td>
<td class="nump">13,156,368<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccumulatedAmortizationAbstract0', window );"><strong>Accumulated amortization</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="nump">686,355<span></span>
</td>
<td class="nump">2,937,423<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember', window );">Accumulated amortizationt [Member] | Software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">11,334,223<span></span>
</td>
<td class="nump">9,481,679<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">11,813,410<span></span>
</td>
<td class="nump">11,334,223<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccumulatedAmortizationAbstract0', window );"><strong>Accumulated amortization</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="nump">479,187<span></span>
</td>
<td class="nump">1,729,326<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember', window );">Accumulated amortizationt [Member] | Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">1,037,144<span></span>
</td>
<td class="nump">403,333<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">1,125,743<span></span>
</td>
<td class="nump">1,037,144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccumulatedAmortizationAbstract0', window );"><strong>Accumulated amortization</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="nump">88,599<span></span>
</td>
<td class="nump">691,430<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember', window );">Accumulated amortizationt [Member] | Tradename [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccumulatedAmortizationAbstract0', window );"><strong>Accumulated amortization</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember', window );">Accumulated amortizationt [Member] | Developed Technology [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">775,000<span></span>
</td>
<td class="nump">301,389<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">893,569<span></span>
</td>
<td class="nump">775,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccumulatedAmortizationAbstract0', window );"><strong>Accumulated amortization</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="nump">118,569<span></span>
</td>
<td class="nump">516,667<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember', window );">Carrying amount [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">7,058,366<span></span>
</td>
<td class="nump">9,172,507<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">6,381,563<span></span>
</td>
<td class="nump">7,058,366<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember', window );">Carrying amount [member] | Software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">3,403,849<span></span>
</td>
<td class="nump">2,636,555<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">2,934,212<span></span>
</td>
<td class="nump">3,403,849<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember', window );">Carrying amount [member] | Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">2,608,479<span></span>
</td>
<td class="nump">4,494,286<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">2,519,880<span></span>
</td>
<td class="nump">2,608,479<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember', window );">Carrying amount [member] | Tradename [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">514,445<span></span>
</td>
<td class="nump">750,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">514,445<span></span>
</td>
<td class="nump">514,445<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember', window );">Carrying amount [member] | Developed Technology [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CostAbstract0', window );"><strong>Cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">531,593<span></span>
</td>
<td class="nump">1,291,667<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsOtherThanGoodwillAmount', window );">Balance at Ending</a></td>
<td class="nump">$ 413,024<span></span>
</td>
<td class="nump">$ 531,593<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccumulatedAmortizationAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccumulatedAmortizationAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_Additions1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_Additions1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CostAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CostAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_Impairments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Impairment amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_Impairments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_IntangibleAssetsOtherThanGoodwillAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_IntangibleAssetsOtherThanGoodwillAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=ifrs-full_AtCostMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=ifrs-full_AtCostMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_SoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_SoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_CustomerRelationshipMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_CustomerRelationshipMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_TradenameMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_TradenameMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_DevelopedTechnologyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=vs_DevelopedTechnologyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=vs_AccumulatedAmortizationtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MeasurementAxis=ifrs-full_CarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041294128368">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accounts Payable and Accrued Liabilities (Details) - Schedule accounts payable and accrued liabilities - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract', window );"><strong>Schedule Accounts Payable And Accrued Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Accounts payable (Note 12)</a></td>
<td class="nump">$ 110,976<span></span>
</td>
<td class="nump">$ 138,276<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToRelatedParties', window );">Due to related parties (Note 12 and Note 14)</a></td>
<td class="nump">121,235<span></span>
</td>
<td class="nump">304,623<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccruedLiabilitiesAmount', window );">Accrued liabilities (Note 12)</a></td>
<td class="nump">27,905<span></span>
</td>
<td class="nump">79,113<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities', window );">Total liabilities</a></td>
<td class="nump">$ 260,116<span></span>
</td>
<td class="nump">$ 522,012<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of trade payables and other payables. [Refer: Trade payables; Other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of payables due to related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccruedLiabilitiesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accrued liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccruedLiabilitiesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041297098464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable &#8211; Related Party (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NotesPayableRelatedPartyDetailsLineItems', window );"><strong>Disclosure of trade and other payables [text block] [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RepaidOfPrincipalAmount', window );">Repaid of principal amount</a></td>
<td class="nump">$ 36,795<span></span>
</td>
<td class="nump">$ 64,550<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccruedInterest', window );">Accrued interest</a></td>
<td class="nump">22,723<span></span>
</td>
<td class="nump">23,456<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60,770<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accrued interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NotesPayableRelatedPartyDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NotesPayableRelatedPartyDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RepaidOfPrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Repaid of principal amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RepaidOfPrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290740944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable &#8211; Related Party (Details) - Schedule of finance expense - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems', window );"><strong>Schedule of Notes to their Present Value [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Notespayable', window );">Balance at Beginning</a></td>
<td class="nump">$ 2,604,713<span></span>
</td>
<td class="nump">$ 2,786,183<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ForeignCurrencyAdjustment1', window );">Foreign currency adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(177,690)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Repayments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(64,550)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceIncomeCost', window );">Finance expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,770<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Notespayable', window );">Balance at Ending</a></td>
<td class="nump">2,567,793<span></span>
</td>
<td class="nump">$ 2,604,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Currentleaseliability', window );">Current</a></td>
<td class="nump">2,567,793<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_Noncurrentleaseliability', window );">Non-current</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_GrossForeignExchangeAdjustment', window );">Foreign currency adjustment</a></td>
<td class="num">(125)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RepaymentsOfCurrentBorrowings', window );">Repayments</a></td>
<td class="num">$ (36,795)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncomeCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of income or cost associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncomeCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfCurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for repayments of current borrowings. [Refer: Current borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfCurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_Currentleaseliability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_Currentleaseliability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ForeignCurrencyAdjustment1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of foreign currency adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ForeignCurrencyAdjustment1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_GrossForeignExchangeAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_GrossForeignExchangeAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_Noncurrentleaseliability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_Noncurrentleaseliability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_Notespayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_Notespayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowing, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290225984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Feb. 02, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsLineItems', window );"><strong>Share Capital and Reserves (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IssuedShareCapitalDescription', window );">Issued share capital description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">i)Issued 2,500,000 shares at a price of $0.90 per share for total proceeds of $2,250,000 in a registered
direct offering. In connection with the offering, the Company incurred $226,544 in issuance costs as part of the transaction.
ii)Issued 4,042,000 common shares pursuant to exercise of 4,042,000 warrants at a price of $1.10 per share
for total proceeds of $4,446,200.&#160;Escrow&#160;At March 31, 2023, 21 common shares
(December 31, 2022 &#8211; 21) of the Company are held in escrow due to misplaced share certificates originally issued to three individual
shareholders.&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">i)Issued 291,667 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted
of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. In connection with the
offering, the Company incurred $900,720 in issuance costs as part of the transaction.
ii)Issued 11,441 shares, which were converted from Versus Holdco shares.&#160;
iii)Issued 39,375 shares at a price of $22.20 per unit for total proceeds of $874,125 as a result of the underwriter
exercising the overallotment.&#160;
iv)Issued 4,196 shares related to the Xcite acquisition and the vesting of key employee shares.&#160;
v)Issued 276,334 units at a price of $7.80 per unit for total proceeds of $2,155,195. The offering consisted
of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering, the Company incurred $313,482 in issuance costs
as part of the transaction.&#160;
vi)Issued 412,293 shares at $2.72 per share in a private placement offering for total proceeds of $1,119,373.&#160;
vii)Issued 2,100,000 units at a price of $1.00 per unit for total proceeds of $2,099,866. The offering consisted
of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the offering, the Company incurred $522,460 in issuance
costs as part of the transaction.	&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_CommonSharesIssuedAndOutstandingPercentage', window );">Common shares issued and outstanding percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareOptionVestingPeriod', window );">Option vesting period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_StocksOptionGranted', window );">Stocks option granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104,520<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensation', window );">Share-based compensation (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 508,403<span></span>
</td>
<td class="nump">$ 1,567,583<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsIssued', window );">Warrants issued</a></td>
<td class="nump">175,000<span></span>
</td>
<td class="nump">1,687,341<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceDecrease', window );">Exercise price per share (in Dollars per share)</a></td>
<td class="nump">$ 0.9<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SharePurchaseWarrantsDescription', window );">Share purchase warrants description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">i)Completed a public offering on February 28, 2022, and issued 291,669 units at a price of $24.00 per unit
for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per
share until February 28, 2027.
ii)Issued 39,375 units on March 24, 2022, at a price of $22.20 per unit for total proceeds of $874,125 because
the underwriter exercised its overallotment option. Each unit consisted of one common share and one warrant, to purchase one common share
at $28.80 per share until February 28, 2027.&#160;
iii)Issued 414,500 warrants on July 18, 2022, to purchase common shares, each exercisable for one common share
at an exercise price of $7.80 per share in an offer to an investor.&#160;
iv)Completed a public offering on December 9, 2022 and issued 2,100,000 units for total proceeds of $2,099,866.
Each unit consists of (1) either (a) one common share or (b) one pre-funded warrant to purchase one common share and (2) two warrants
to purchase one common share each, at a public offering price of $1.00 per unit. The unit will have an exercise price of $1.10 per share,
are exercisable immediately upon issuance, and will expire five years following the date of issuance. An additional 220,500 warrants were
provided to placement agents with an exercise price of $1.25 per share. 	&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=vs_ClassAShareMember', window );">Class A share [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsLineItems', window );"><strong>Share Capital and Reserves (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Common stock, shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=vs_AWarrantMember', window );">A Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsLineItems', window );"><strong>Share Capital and Reserves (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsIssued', window );">Warrants issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,687,341<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=vs_StockOptionsMember', window );">Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsLineItems', window );"><strong>Share Capital and Reserves (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensation', window );">Share-based compensation (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (1,247,113)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share decrease in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_CommonSharesIssuedAndOutstandingPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common shares issued and outstanding percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_CommonSharesIssuedAndOutstandingPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_IssuedShareCapitalDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_IssuedShareCapitalDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareCapitalandReservesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareCapitalandReservesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareOptionVestingPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share option vesting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareOptionVestingPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SharePurchaseWarrantsDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SharePurchaseWarrantsDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_StocksOptionGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Stocks Option Granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_StocksOptionGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WarrantsIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares of Warrants issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WarrantsIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=vs_ClassAShareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=vs_ClassAShareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=vs_AWarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=vs_AWarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=vs_StockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=vs_StockOptionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041297055824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - Schedule of outstanding stock options - $ / shares<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfOutstandingStockOptionsAbstract', window );"><strong>Schedule of Outstanding Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NumberOfShareOutstandingBalance', window );">Number Outstanding, Beginning Balance</a></td>
<td class="nump">227,788<span></span>
</td>
<td class="nump">129,451<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019', window );">Weighted Average Exercise Price, Beginning Balance</a></td>
<td class="nump">$ 37.13<span></span>
</td>
<td class="nump">$ 63.6<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NumberOfShareOutstandingBalance', window );">Number Outstanding, Ending Balance</a></td>
<td class="nump">567,413<span></span>
</td>
<td class="nump">227,788<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019', window );">Weighted Average Exercise Price, Ending Balance</a></td>
<td class="nump">$ 10.33<span></span>
</td>
<td class="nump">$ 37.13<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NumberOfOutstandingGranted', window );">Number Outstanding, Granted</a></td>
<td class="nump">400,000<span></span>
</td>
<td class="nump">104,520<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019', window );">Number Outstanding, Granted</a></td>
<td class="nump">$ 0.9<span></span>
</td>
<td class="nump">$ 6.19<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NumberOfOutstandingExercised', window );">Number of Outstanding, Exercised</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019', window );">Weighted Average Exercise Price, Exercised</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NumberOfOutstandingForfeited', window );">Number of Outstanding, Forfeited</a></td>
<td class="num">(60,375)<span></span>
</td>
<td class="num">(6,183)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019', window );">Weighted Average Exercise Price, Forfeited</a></td>
<td class="nump">$ 48.95<span></span>
</td>
<td class="nump">$ 92.81<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45_b_iv&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45_b_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45_b_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NumberOfOutstandingExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NumberOfOutstandingExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NumberOfOutstandingForfeited">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NumberOfOutstandingForfeited</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NumberOfOutstandingGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NumberOfOutstandingGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NumberOfShareOutstandingBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NumberOfShareOutstandingBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfOutstandingStockOptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfOutstandingStockOptionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290255536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - Schedule of fair value of stock options - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of fair value of stock options [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfOptionLifeShareOptionsGranted1', window );">Expected life of options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpectedDividendShareOptionsGranted', window );">Expected dividend yield (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of fair value of stock options [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk-free interest rate</a></td>
<td class="nump">3.93%<span></span>
</td>
<td class="nump">2.14%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DescriptionOfOptionLifeShareOptionsGranted1', window );">Expected life of options</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpectedDividendShareOptionsGranted', window );">Expected dividend yield (in Dollars)</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="nump">132.65%<span></span>
</td>
<td class="nump">96.90%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of fair value of stock options [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk-free interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.03%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">112.40%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpectedDividendShareOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of an expected dividend used to calculate the fair value of share options granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpectedDividendShareOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DescriptionOfOptionLifeShareOptionsGranted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DescriptionOfOptionLifeShareOptionsGranted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041289328960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">567,413<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 10.33<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">4 years 6 months 10 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_June62023Member', window );">June 6, 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">937<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 85.5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">2 months 1 day<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_September42023Member', window );">September 4, 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">688<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 44.55<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">5 months 1 day<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_April22024Member', window );">April 2, 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">6,961<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 37.8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">1 year<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_June272024Member', window );">June 27, 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">417<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 38.4<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">1 year 3 months<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_September272024Member', window );">September 27, 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">17,086<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 67.95<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">1 year 6 months<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_October222024Member', window );">October 22, 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">834<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 60.45<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">1 year 6 months 29 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_July242025Member', window );">July 24, 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">11,794<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 44.7<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">2 years 3 months 29 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_July312025Member', window );">July 31, 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">9,610<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 44.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">2 years 3 months 29 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_August102025Member', window );">August 10, 2025 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">833<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 44.7<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">242 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_June12026Member', window );">June 1, 2026 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">3,788<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 105.6<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">3 years 2 months 1 day<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_June292026Member', window );">June 29, 2026 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">1,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 84.75<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">3 years 3 months<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_August192026Member', window );">August 19, 2026 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">29,682<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 63<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">3 years 5 months 1 day<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_March182027Member', window );">March 18, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 19.8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">4 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_May102027Member', window );">May 10, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">700<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 11.85<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">4 years 2 months 1 day<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_August172027Member', window );">August 17, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">79,543<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 6<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">4 years 5 months 1 day<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_September202027Member', window );">September 20, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">2,240<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 3.45<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">4 years 6 months<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_February132028Member', window );">February 13, 2028 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OptionOutstanding', window );">Options Outstanding | shares</a></td>
<td class="nump">400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePrice1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 0.9<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifeyears', window );">Weighted Average Remaining Life (years)</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ExercisePrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ExercisePrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_OptionOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Options Outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_OptionOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WeightedAverageRemainingLifeyears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WeightedAverageRemainingLifeyears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_June62023Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_June62023Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_September42023Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_September42023Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_April22024Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_April22024Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_June272024Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_June272024Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_September272024Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_September272024Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_October222024Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_October222024Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_July242025Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_July242025Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_July312025Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_July312025Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_August102025Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_August102025Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_June12026Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_June12026Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_June292026Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_June292026Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_August192026Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_August192026Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_March182027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_March182027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_May102027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_May102027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_August172027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_August172027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_September202027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_September202027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_February132028Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_February132028Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290114720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - Schedule of outstanding share purchase warrants - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th" colspan="2"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract', window );"><strong>Schedule of Outstanding Share Purchase Warrants [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsNumberOutstandingBalance', window );">Number Outstanding, Beginning Balance</a></td>
<td class="nump">5,278,535<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">299,077<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance', window );">Weighted Average Exercise Price, Beginning Balance</a></td>
<td class="nump">$ 5.74<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 102.45<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsNumberOutstandingExercised', window );">Number Outstanding, Exercised</a></td>
<td class="num">(4,042,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised', window );">Weighted Average Exercise Price, Exercised</a></td>
<td class="nump">$ 1.1<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsNumberOutstandingExpired', window );">Number Outstanding, Expired</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(186,586)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired', window );">Weighted Average Exercise Price, Expired</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 96.3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsNumberOutstandingIssued', window );">Number Outstanding, Issued</a></td>
<td class="nump">175,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,166,044<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued', window );">Weighted Average Exercise Price, Issued</a></td>
<td class="nump">$ 0.9<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3.42<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsNumberOutstandingBalance', window );">Number Outstanding, Ending Balance</a></td>
<td class="nump">1,411,535<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5,278,535<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance', window );">Weighted Average Exercise Price, Ending Balance</a></td>
<td class="nump">$ 18.44<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 5.74<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsNumberOutstandingBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsNumberOutstandingBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsNumberOutstandingExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number Outstanding, Exercised.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsNumberOutstandingExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsNumberOutstandingExpired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number Outstanding, Expired.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsNumberOutstandingExpired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsNumberOutstandingIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number Outstanding, Issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsNumberOutstandingIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted Average Exercise Price, Balance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted Average Exercise Price, Exercised.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted Average Exercise Price, Expired.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted Average Exercise Price, Issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288421856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2023 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsExpectedDividendYieldinDollars', window );">Expected dividend yield (in Dollars) | $</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsVolatility', window );">Volatility</a></td>
<td class="nump">132.65%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare', window );">Weighted average fair value per warrant (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 0.29<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsRiskfreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">3.60%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsExpectedLifeOfOptions', window );">Expected life of warrants</a></td>
<td class="text">2 years 9 months 29 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsRiskfreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">3.81%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PurchaseofWarrantsExpectedLifeOfOptions', window );">Expected life of warrants</a></td>
<td class="text">4 years 11 months 1 day<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsExpectedDividendYieldinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsExpectedDividendYieldinDollars</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsExpectedLifeOfOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expected life of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsExpectedLifeOfOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsRiskfreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Risk-free interest rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsRiskfreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsVolatility">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase of Warrants Volatility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsVolatility</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average fair value per warrant (in Dollars per share).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288773824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Mar. 31, 2023 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">1,411,535<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 18.44<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">4 years 5 months 1 day<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_January202026Member', window );">January 20, 2026 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">112,491<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 112.5<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">2 years 9 months 29 days<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_February282027Member', window );">February 28, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">331,044<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 28.8<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">3 years 11 months 1 day<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_December62027Member', window );">December 6, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">220,500<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">4 years 8 months 1 day<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_December92027Member', window );">December 9, 2027 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">158,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.1<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">4 years 8 months 1 day<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_January182028Member', window );">January 18, 2028 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">414,500<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 7.8<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">4 years 9 months 29 days<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AwardsDateAxis=vs_February22028Member', window );">February 2, 2028 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems', window );"><strong>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WarrantsOutstanding', window );">Warrants Outstanding | shares</a></td>
<td class="nump">175,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExercisePricePerShareAmount', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 0.9<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_WeightedAverageRemainingLifes', window );">Weighted Average Remaining Life</a></td>
<td class="text">4 years 11 months 1 day<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ExercisePricePerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ExercisePricePerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WarrantsOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WarrantsOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_WeightedAverageRemainingLifes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_WeightedAverageRemainingLifes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_January202026Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_January202026Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_February282027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_February282027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_December62027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_December62027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_December92027Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_December92027Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_January182028Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_January182028Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AwardsDateAxis=vs_February22028Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AwardsDateAxis=vs_February22028Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296128176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OfficeSharingAndOccupancyCosts', window );">Office sharing and occupancy costs</a></td>
<td class="nump">$ 18,676<span></span>
</td>
<td class="nump">$ 64,741<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsPayableRelatedPartyTransactions', window );">Amount of accounts payable and accrued liabilities</a></td>
<td class="nump">121,235<span></span>
</td>
<td class="nump">304,623<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsLongTermNotes', window );">Long term notes amount</a></td>
<td class="nump">$ 2,567,793<span></span>
</td>
<td class="nump">$ 2,604,713<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmountsPayableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amounts payable resulting from related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsPayableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_OfficeSharingAndOccupancyCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Office sharing and occupancy costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_OfficeSharingAndOccupancyCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RelatedPartyTransactionsLongTermNotes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Long term notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RelatedPartyTransactionsLongTermNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288745488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details) - Schedule of key management personnel - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">$ 464,931<span></span>
</td>
<td class="nump">$ 660,242<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_ChiefExecutiveOfficersMember', window );">Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">88,179<span></span>
</td>
<td class="nump">88,583<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_ChiefFinancialOfficersMember', window );">Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">91,899<span></span>
</td>
<td class="nump">91,340<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_AdvisoryBoardMembersMember', window );">Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">54,518<span></span>
</td>
<td class="nump">56,880<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_ChiefTechnologyOfficerMember', window );">Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">77,686<span></span>
</td>
<td class="nump">77,048<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_DirectorsMember', window );">Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">74,786<span></span>
</td>
<td class="nump">73,418<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_ChiefPeopleOfficerMember', window );">Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">54,036<span></span>
</td>
<td class="nump">50,838<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_ChiefInnovationOfficerMember', window );">Short-term employee benefits paid or accrued to the Chief Innovation Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">43,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_TitleOfIndividualsAxis=vs_OtherDirectorsAndOfficersMember', window );">Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems', window );"><strong>Related Party Transactions (Details) - Schedule of key management personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Total</a></td>
<td class="nump">$ 23,826<span></span>
</td>
<td class="nump">$ 178,387<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 17<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_ChiefExecutiveOfficersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_ChiefExecutiveOfficersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_ChiefFinancialOfficersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_ChiefFinancialOfficersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_AdvisoryBoardMembersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_AdvisoryBoardMembersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_ChiefTechnologyOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_ChiefTechnologyOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_DirectorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_DirectorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_ChiefPeopleOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_ChiefPeopleOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_ChiefInnovationOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_ChiefInnovationOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_TitleOfIndividualsAxis=vs_OtherDirectorsAndOfficersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_TitleOfIndividualsAxis=vs_OtherDirectorsAndOfficersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041291395520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments and Risk Management (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DisclosureOfFinancialRiskManagementTextBlockAbstract', window );"><strong>Financial Instruments and Risk Management Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ExchangeRatePercentage', window );">Exchange rate, percentage</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NetLossAmount', window );">Net loss</a></td>
<td class="nump">$ 481,600<span></span>
</td>
<td class="nump">$ 15,200<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DisclosureOfFinancialRiskManagementTextBlockAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DisclosureOfFinancialRiskManagementTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ExchangeRatePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exchange rate, percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ExchangeRatePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NetLossAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net Loss amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NetLossAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041295296464">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems', window );"><strong>Schedule of Foreign Currency Risk [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Cash', window );">Cash</a></td>
<td class="nump">$ 4,928,781<span></span>
</td>
<td class="nump">$ 245,858<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_AccountsPayablesAndAccruedLiabilities', window );">Accounts payable and accrued liabilities</a></td>
<td class="num">(112,631)<span></span>
</td>
<td class="num">(93,630)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FinancialInstrumentTotal', window );">Total</a></td>
<td class="nump">$ 4,816,150<span></span>
</td>
<td class="nump">$ 152,228<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits. [Refer: Cash on hand]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_AccountsPayablesAndAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_AccountsPayablesAndAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialInstrumentTotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialInstrumentTotal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041287861760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems', window );"><strong>Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RestrictedDeposits', window );">Restricted deposits</a></td>
<td class="nump">$ 8,490<span></span>
</td>
<td class="nump">$ 9,220<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DepositsAmount', window );">Deposits</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Goodwill', window );">Goodwill</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">6,580,660<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyAndEquipmentOther', window );">Property and equipment</a></td>
<td class="nump">114,815<span></span>
</td>
<td class="nump">290,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsinDollars', window );">Intangible assets</a></td>
<td class="nump">6,381,563<span></span>
</td>
<td class="nump">9,312,080<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_CA', window );">Canada [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems', window );"><strong>Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RestrictedDeposits', window );">Restricted deposits</a></td>
<td class="nump">8,490<span></span>
</td>
<td class="nump">9,220<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DepositsAmount', window );">Deposits</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Goodwill', window );">Goodwill</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyAndEquipmentOther', window );">Property and equipment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsinDollars', window );">Intangible assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_US', window );">USA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems', window );"><strong>Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_RestrictedDeposits', window );">Restricted deposits</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_DepositsAmount', window );">Deposits</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Goodwill', window );">Goodwill</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">6,580,660<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_PropertyAndEquipmentOther', window );">Property and equipment</a></td>
<td class="nump">114,815<span></span>
</td>
<td class="nump">290,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_IntangibleAssetsinDollars', window );">Intangible assets</a></td>
<td class="nump">$ 6,381,563<span></span>
</td>
<td class="nump">$ 9,312,080<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2022-03-24<br> -Paragraph 134<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_134_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2022-03-24<br> -Paragraph 135<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_135_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2022-03-24<br> -Paragraph B67<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B67_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_DepositsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_DepositsAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_IntangibleAssetsinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_IntangibleAssetsinDollars</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_PropertyAndEquipmentOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Property and equipment

..</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_PropertyAndEquipmentOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_RestrictedDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Restricted deposits

..</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_RestrictedDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_CA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_CA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290258608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NonCashInvestingAndFinancingActivitiesAbstract', window );"><strong>Non-cash investing and financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_FairValueCommonSharesIssuedInAcquisition', window );">Shares issued to acquire Holdco shares</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 11,441<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_FairValueCommonSharesIssuedInAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value common shares issued in acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_FairValueCommonSharesIssuedInAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NonCashInvestingAndFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NonCashInvestingAndFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041288645440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease Obligations and Commitments (Details) - CAD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 06, 2017</div></th>
<th class="th"><div>May 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeaseObligationsAndCommitmentsAbstract', window );"><strong>Lease Obligations and Commitments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_MonthlyFee', window );">Monthly fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities', window );">Rental agreement description</a></td>
<td class="text">Under the terms of the agreement the Company will pay $17,324
per month commencing on October 1, 2017 until April 30, 2023.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeaseObligationsAndCommitmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeaseObligationsAndCommitmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_MonthlyFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Monthly fee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_MonthlyFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041290103392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease Obligations and Commitments (Details) - Schedule of lease liabilities - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfLeaseLiabilitiesAbstract', window );"><strong>Schedule of Lease Liabilities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">Lease liabilities recognized</a></td>
<td class="nump">$ 128,560<span></span>
</td>
<td class="nump">$ 367,884<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeasePaymentsMade', window );">Lease payments made</a></td>
<td class="num">(65,788)<span></span>
</td>
<td class="num">(260,184)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_InterestExpenseOnLeaseLiabilitie', window );">Interest expense on lease liabilities</a></td>
<td class="nump">2,149<span></span>
</td>
<td class="nump">$ 20,860<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeaseLiabilitiesTotal', window );">Lease liabilities, Gross</a></td>
<td class="nump">64,921<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisions', window );">Less: current portion</a></td>
<td class="num">(64,921)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_LeasesLiabilities', window );">At March 31, 2023 &#8211; non-current portion</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph l<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2022-03-24<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_InterestExpenseOnLeaseLiabilitie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_InterestExpenseOnLeaseLiabilitie</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeaseLiabilitiesTotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeaseLiabilitiesTotal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeasePaymentsMade">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeasePaymentsMade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_LeasesLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_LeasesLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfLeaseLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfLeaseLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041296103616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease Obligations and Commitments (Details) - Schedule of rental agreement for office space<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract', window );"><strong>Schedule of Rental Agreement for Office Space [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears', window );">2023</a></td>
<td class="nump">$ 65,788<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Future rental payments receivable within the third year from the balance sheet date under an operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140041298396992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Subsequent Events (Details)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2023 </div>
<div>CAD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_vs_NotesPayableOutstanding', window );">Notes payable outstanding</a></td>
<td class="nump">$ 671,610<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_NotesPayableOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes payable outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_NotesPayableOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_vs_SubsequentEventsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">vs_SubsequentEventsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>vs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>ea178398-6k_versussys_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:country="http://xbrl.sec.gov/country/2022"
  xmlns:dei="http://xbrl.sec.gov/dei/2022"
  xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2022"
  xmlns:us-gaap="http://fasb.org/us-gaap/2022"
  xmlns:vs="http://www.versussystems.com/20230331"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xhtml="http://www.w3.org/1999/xhtml"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="vs-20230331.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CommitmentToIssueSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfCommonShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:NumberOfClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassASharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:CurrencyTranslationAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:DeficitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:VersusSystemsHoldcoIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:VersusSystemsUKLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">vs:XciteInteractiveIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-02-01</endDate>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis">vs:GSTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis">vs:GSTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ComputerEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-05-21</instant>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-05-01</startDate>
            <endDate>2019-05-21</endDate>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-06-21</instant>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-06-01</startDate>
            <endDate>2019-06-21</endDate>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-01</instant>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:OwnershipAxis">vs:VersusLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-02-24</startDate>
            <endDate>2022-03-01</endDate>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2022-02-24</startDate>
            <endDate>2022-03-01</endDate>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2021-06-01</startDate>
            <endDate>2021-06-03</endDate>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:AtCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">vs:AccumulatedAmortizationtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:SoftwareMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:CustomerRelationshipMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:TradenameMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">vs:DevelopedTechnologyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MeasurementAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:ClassAShareMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfSharebasedPaymentArrangementsAxis">vs:StockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">vs:AWarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2023-02-02</startDate>
            <endDate>2023-02-02</endDate>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June62023Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:September42023Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:April22024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June272024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:September272024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:October222024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:July242025Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:July312025Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:August102025Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June12026Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:June292026Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:August192026Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:March182027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:May102027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:August172027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:September202027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February132028Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January202026Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January202026Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February282027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February282027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December62027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December62027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c216">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December92027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c217">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:December92027Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January182028Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c219">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:January182028Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February22028Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c221">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:AwardsDateAxis">vs:February22028Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c222">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefExecutiveOfficersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c223">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefExecutiveOfficersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c224">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefFinancialOfficersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c225">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefFinancialOfficersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c226">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:AdvisoryBoardMembersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c227">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:AdvisoryBoardMembersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c228">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefTechnologyOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c229">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefTechnologyOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c230">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:DirectorsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c231">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:DirectorsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c232">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefPeopleOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c233">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefPeopleOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c234">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefInnovationOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c235">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:ChiefInnovationOfficerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c236">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:OtherDirectorsAndOfficersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c237">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="vs:TitleOfIndividualsAxis">vs:OtherDirectorsAndOfficersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c238">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c239">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c240">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="c241">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c242">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c243">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c244">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c245">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c246">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2018-05-01</startDate>
            <endDate>2018-05-31</endDate>
        </period>
    </context>
    <context id="c247">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001701963</identifier>
        </entity>
        <period>
            <startDate>2017-09-01</startDate>
            <endDate>2017-09-06</endDate>
        </period>
    </context>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="cad">
        <measure>iso4217:CAD</measure>
    </unit>
    <dei:DocumentType contextRef="c0">6-K</dei:DocumentType>
    <dei:DocumentFiscalYearFocus contextRef="c0">2023</dei:DocumentFiscalYearFocus>
    <dei:EntityFileNumber contextRef="c0">001-39885</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="c0" id="hidden-fact-0">Versus Systems Inc.</dei:EntityRegistrantName>
    <ifrs-full:CashAndCashEquivalents contextRef="c1" decimals="0" unitRef="usd">5279410</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c2" decimals="0" unitRef="usd">1178846</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="c1" decimals="0" unitRef="usd">34567</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="c2" decimals="0" unitRef="usd">60749</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:CurrentPrepayments contextRef="c1" decimals="0" unitRef="usd">402352</ifrs-full:CurrentPrepayments>
    <ifrs-full:CurrentPrepayments contextRef="c2" decimals="0" unitRef="usd">223226</ifrs-full:CurrentPrepayments>
    <ifrs-full:CurrentAssets contextRef="c1" decimals="0" unitRef="usd">5716329</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets contextRef="c2" decimals="0" unitRef="usd">1462821</ifrs-full:CurrentAssets>
    <ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents contextRef="c1" decimals="0" unitRef="usd">8490</ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents contextRef="c2" decimals="0" unitRef="usd">8489</ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents>
    <ifrs-full:LongtermDeposits contextRef="c1" decimals="0" unitRef="usd">100000</ifrs-full:LongtermDeposits>
    <ifrs-full:LongtermDeposits contextRef="c2" decimals="0" unitRef="usd">100000</ifrs-full:LongtermDeposits>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c1" decimals="0" unitRef="usd">114815</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c2" decimals="0" unitRef="usd">172841</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c1" decimals="0" unitRef="usd">6381563</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c2" decimals="0" unitRef="usd">7058366</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:Assets contextRef="c1" decimals="0" unitRef="usd">12321197</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c2" decimals="0" unitRef="usd">8802517</ifrs-full:Assets>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c1" decimals="0" unitRef="usd">260116</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c2" decimals="0" unitRef="usd">522012</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:RentDeferredIncomeClassifiedAsCurrent contextRef="c1" decimals="0" unitRef="usd">45406</ifrs-full:RentDeferredIncomeClassifiedAsCurrent>
    <ifrs-full:RentDeferredIncomeClassifiedAsCurrent contextRef="c2" decimals="0" unitRef="usd">69273</ifrs-full:RentDeferredIncomeClassifiedAsCurrent>
    <ifrs-full:OtherCurrentPayables contextRef="c1" decimals="0" unitRef="usd">2567793</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables contextRef="c2" decimals="0" unitRef="usd">2604713</ifrs-full:OtherCurrentPayables>
    <ifrs-full:CurrentLeaseLiabilities contextRef="c1" decimals="0" unitRef="usd">64921</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentLeaseLiabilities contextRef="c2" decimals="0" unitRef="usd">128560</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentLiabilities contextRef="c1" decimals="0" unitRef="usd">2938236</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities contextRef="c2" decimals="0" unitRef="usd">3324558</ifrs-full:CurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c1" decimals="0" unitRef="usd">2938236</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c2" decimals="0" unitRef="usd">3324558</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:IssuedCapital contextRef="c1" decimals="0" unitRef="usd">128823181</ifrs-full:IssuedCapital>
    <ifrs-full:IssuedCapital contextRef="c2" decimals="0" unitRef="usd">122353525</ifrs-full:IssuedCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="c1" decimals="0" unitRef="usd">28247</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="c2" decimals="0" unitRef="usd">28247</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:OtherReserves contextRef="c1" decimals="0" unitRef="usd">13259645</ifrs-full:OtherReserves>
    <ifrs-full:OtherReserves contextRef="c2" decimals="0" unitRef="usd">14506758</ifrs-full:OtherReserves>
    <ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads contextRef="c1" decimals="0" unitRef="usd">164318</ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads>
    <ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads contextRef="c2" decimals="0" unitRef="usd">154970</ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads>
    <ifrs-full:RetainedEarnings contextRef="c1" decimals="0" unitRef="usd">-126376607</ifrs-full:RetainedEarnings>
    <ifrs-full:RetainedEarnings contextRef="c2" decimals="0" unitRef="usd">-125182412</ifrs-full:RetainedEarnings>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="c1" decimals="0" unitRef="usd">15898784</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="c2" decimals="0" unitRef="usd">11861088</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:NoncontrollingInterests contextRef="c1" decimals="0" unitRef="usd">-6515823</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="c2" decimals="0" unitRef="usd">-6383129</ifrs-full:NoncontrollingInterests>
    <ifrs-full:Equity contextRef="c1" decimals="0" unitRef="usd">9382961</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c2" decimals="0" unitRef="usd">5477959</ifrs-full:Equity>
    <ifrs-full:EquityAndLiabilities contextRef="c1" decimals="0" unitRef="usd">12321197</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities contextRef="c2" decimals="0" unitRef="usd">8802517</ifrs-full:EquityAndLiabilities>
    <ifrs-full:Revenue contextRef="c0" decimals="0" unitRef="usd">157950</ifrs-full:Revenue>
    <ifrs-full:Revenue contextRef="c3" decimals="0" unitRef="usd">323756</ifrs-full:Revenue>
    <vs:AmortizationOfEquipment contextRef="c0" decimals="0" unitRef="usd">73601</vs:AmortizationOfEquipment>
    <vs:AmortizationOfEquipment contextRef="c3" decimals="0" unitRef="usd">74494</vs:AmortizationOfEquipment>
    <vs:AmortizationOfIntangibleAsset contextRef="c0" decimals="0" unitRef="usd">686353</vs:AmortizationOfIntangibleAsset>
    <vs:AmortizationOfIntangibleAsset contextRef="c3" decimals="0" unitRef="usd">637690</vs:AmortizationOfIntangibleAsset>
    <vs:ConsultingFeesNote11 contextRef="c0" decimals="0" unitRef="usd">173396</vs:ConsultingFeesNote11>
    <vs:ConsultingFeesNote11 contextRef="c3" decimals="0" unitRef="usd">148407</vs:ConsultingFeesNote11>
    <vs:ForeignExchangesLoss contextRef="c0" decimals="0" unitRef="usd">14352</vs:ForeignExchangesLoss>
    <vs:ForeignExchangesLoss contextRef="c3" decimals="0" unitRef="usd">108833</vs:ForeignExchangesLoss>
    <ifrs-full:GeneralAndAdministrativeExpense contextRef="c0" decimals="0" unitRef="usd">120267</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense contextRef="c3" decimals="0" unitRef="usd">189630</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:InterestExpense contextRef="c0" decimals="0" unitRef="usd">24625</ifrs-full:InterestExpense>
    <ifrs-full:InterestExpense contextRef="c3" decimals="0" unitRef="usd">36568</ifrs-full:InterestExpense>
    <ifrs-full:ProfessionalFeesExpense contextRef="c0" decimals="0" unitRef="usd">227805</ifrs-full:ProfessionalFeesExpense>
    <ifrs-full:ProfessionalFeesExpense contextRef="c3" decimals="0" unitRef="usd">435004</ifrs-full:ProfessionalFeesExpense>
    <ifrs-full:WagesAndSalaries contextRef="c0" decimals="0" unitRef="usd">1217453</ifrs-full:WagesAndSalaries>
    <ifrs-full:WagesAndSalaries contextRef="c3" decimals="0" unitRef="usd">1457912</ifrs-full:WagesAndSalaries>
    <ifrs-full:SalesAndMarketingExpense contextRef="c0" decimals="0" unitRef="usd">36490</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:SalesAndMarketingExpense contextRef="c3" decimals="0" unitRef="usd">48849</ifrs-full:SalesAndMarketingExpense>
    <vs:SoftwareDeliveryCosts contextRef="c0" decimals="0" unitRef="usd">157610</vs:SoftwareDeliveryCosts>
    <vs:SoftwareDeliveryCosts contextRef="c3" decimals="0" unitRef="usd">237023</vs:SoftwareDeliveryCosts>
    <ifrs-full:AdjustmentsForSharebasedPayments contextRef="c0" decimals="0" unitRef="usd">-1247113</ifrs-full:AdjustmentsForSharebasedPayments>
    <ifrs-full:AdjustmentsForSharebasedPayments contextRef="c3" decimals="0" unitRef="usd">508403</ifrs-full:AdjustmentsForSharebasedPayments>
    <vs:TotalOperatingExpense contextRef="c0" decimals="0" unitRef="usd">-1326889</vs:TotalOperatingExpense>
    <vs:TotalOperatingExpense contextRef="c3" decimals="0" unitRef="usd">-3559057</vs:TotalOperatingExpense>
    <vs:FinanceExpense1 contextRef="c3" decimals="0" unitRef="usd">24358</vs:FinanceExpense1>
    <vs:ChangeInFairValueOfWarrantLiability contextRef="c3" decimals="0" unitRef="usd">227997</vs:ChangeInFairValueOfWarrantLiability>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="0" unitRef="usd">-1326889</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c3" decimals="0" unitRef="usd">-3355418</ifrs-full:ProfitLoss>
    <ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax contextRef="c0" decimals="0" unitRef="usd">9348</ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax>
    <ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax contextRef="c0" decimals="0" unitRef="usd">-1317541</ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax contextRef="c3" decimals="0" unitRef="usd">-3355418</ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c0" decimals="0" unitRef="usd">-9348</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:OtherComprehensiveIncome contextRef="c0" decimals="0" unitRef="usd">-9348</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c0" decimals="0" unitRef="usd">-1184847</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="c3" decimals="0" unitRef="usd">-2581900</ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
    <vs:NoncontrollingInterestinDollars contextRef="c0" decimals="0" unitRef="usd">-132694</vs:NoncontrollingInterestinDollars>
    <vs:NoncontrollingInterestinDollars contextRef="c3" decimals="0" unitRef="usd">-773517</vs:NoncontrollingInterestinDollars>
    <ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests contextRef="c0" decimals="0" unitRef="usd">-1317541</ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests contextRef="c3" decimals="0" unitRef="usd">-3355418</ifrs-full:ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests>
    <ifrs-full:BasicEarningsLossPerShare contextRef="c0" decimals="2" unitRef="usdPershares">-0.14</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare contextRef="c3" decimals="2" unitRef="usdPershares">-2.1</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:WeightedAverageShares contextRef="c0" decimals="0" unitRef="shares">8244860</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares contextRef="c3" decimals="0" unitRef="shares">1272094</ifrs-full:WeightedAverageShares>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c4" decimals="INF" unitRef="shares">1036951</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c5" decimals="INF" unitRef="shares">338</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:Equity contextRef="c6" decimals="0" unitRef="usd">110226715</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c7" decimals="0" unitRef="usd">2703326</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c8" decimals="0" unitRef="usd">28247</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c9" decimals="0" unitRef="usd">10661294</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c11" decimals="0" unitRef="usd">-100995334</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c12" decimals="0" unitRef="usd">22624249</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c13" decimals="0" unitRef="usd">-8621581</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c14" decimals="0" unitRef="usd">14002668</ifrs-full:Equity>
    <vs:SharesIssuedInPublicOfferinginShares contextRef="c15" decimals="INF" unitRef="shares">331042</vs:SharesIssuedInPublicOfferinginShares>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c17" decimals="0" unitRef="usd">7876960</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c23" decimals="0" unitRef="usd">7876960</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c3" decimals="0" unitRef="usd">7876960</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:ShareIssuanceCosts contextRef="c17" decimals="0" unitRef="usd">-900720</vs:ShareIssuanceCosts>
    <vs:ShareIssuanceCosts contextRef="c23" decimals="0" unitRef="usd">-900720</vs:ShareIssuanceCosts>
    <vs:ShareIssuanceCosts contextRef="c3" decimals="0" unitRef="usd">-900720</vs:ShareIssuanceCosts>
    <ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued contextRef="c15" decimals="INF" unitRef="shares">11441</ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued>
    <vs:HoldcoSharesExchangedForCommonShares contextRef="c17" decimals="0" unitRef="usd">186294</vs:HoldcoSharesExchangedForCommonShares>
    <vs:HoldcoSharesExchangedForCommonShares contextRef="c22" decimals="0" unitRef="usd">-4562631</vs:HoldcoSharesExchangedForCommonShares>
    <vs:HoldcoSharesExchangedForCommonShares contextRef="c23" decimals="0" unitRef="usd">-4376337</vs:HoldcoSharesExchangedForCommonShares>
    <vs:HoldcoSharesExchangedForCommonShares contextRef="c24" decimals="0" unitRef="usd">4376337</vs:HoldcoSharesExchangedForCommonShares>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c20" decimals="0" unitRef="usd">508403</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c23" decimals="0" unitRef="usd">508403</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c3" decimals="0" unitRef="usd">508403</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c22" decimals="0" unitRef="usd">-2581900</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c23" decimals="0" unitRef="usd">-2581900</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c24" decimals="0" unitRef="usd">-773517</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c3" decimals="0" unitRef="usd">-3355418</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c25" decimals="INF" unitRef="shares">1379434</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c26" decimals="INF" unitRef="shares">338</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:Equity contextRef="c27" decimals="0" unitRef="usd">117389249</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c28" decimals="0" unitRef="usd">2703326</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c29" decimals="0" unitRef="usd">28247</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c30" decimals="0" unitRef="usd">11169697</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c31" decimals="0" unitRef="usd">-108139866</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c32" decimals="0" unitRef="usd">23150653</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c33" decimals="0" unitRef="usd">-5018761</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c34" decimals="0" unitRef="usd">18131892</ifrs-full:Equity>
    <vs:SharesIssuedInPublicOfferinginShares contextRef="c35" decimals="INF" unitRef="shares">2376249</vs:SharesIssuedInPublicOfferinginShares>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c36" decimals="0" unitRef="usd">4255400</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c37" decimals="0" unitRef="usd">4255400</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c38" decimals="0" unitRef="usd">4255400</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPrivatePlacements contextRef="c35" decimals="INF" unitRef="shares">412292</vs:SharesIssuedInPrivatePlacements>
    <vs:SharesIssuedInPrivatePlacement contextRef="c36" decimals="0" unitRef="usd">1119373</vs:SharesIssuedInPrivatePlacement>
    <vs:SharesIssuedInPrivatePlacement contextRef="c37" decimals="0" unitRef="usd">1119373</vs:SharesIssuedInPrivatePlacement>
    <vs:SharesIssuedInPrivatePlacement contextRef="c38" decimals="0" unitRef="usd">1119373</vs:SharesIssuedInPrivatePlacement>
    <vs:SharesIssuedWithAcquisitionShares contextRef="c35" decimals="INF" unitRef="shares">4196</vs:SharesIssuedWithAcquisitionShares>
    <vs:SharesIssuedWithAcquisition contextRef="c36" decimals="0" unitRef="usd">425445</vs:SharesIssuedWithAcquisition>
    <vs:SharesIssuedWithAcquisition contextRef="c40" decimals="0" unitRef="usd">-2703326</vs:SharesIssuedWithAcquisition>
    <vs:SharesIssuedWithAcquisition contextRef="c42" decimals="0" unitRef="usd">2277881</vs:SharesIssuedWithAcquisition>
    <vs:ShareIssuanceCosts contextRef="c36" decimals="0" unitRef="usd">-835942</vs:ShareIssuanceCosts>
    <vs:ShareIssuanceCosts contextRef="c37" decimals="0" unitRef="usd">-835942</vs:ShareIssuanceCosts>
    <vs:ShareIssuanceCosts contextRef="c38" decimals="0" unitRef="usd">-835942</vs:ShareIssuanceCosts>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c42" decimals="0" unitRef="usd">1059180</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c37" decimals="0" unitRef="usd">1059180</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c38" decimals="0" unitRef="usd">1059180</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax contextRef="c43" decimals="0" unitRef="usd">154970</ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax contextRef="c37" decimals="0" unitRef="usd">154970</ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax contextRef="c38" decimals="0" unitRef="usd">154970</ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c44" decimals="0" unitRef="usd">-17042547</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c37" decimals="0" unitRef="usd">-17042547</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c45" decimals="0" unitRef="usd">-1364368</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c38" decimals="0" unitRef="usd">-18406915</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c46" decimals="INF" unitRef="shares">4172171</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c47" decimals="INF" unitRef="shares">338</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:Equity contextRef="c48" decimals="0" unitRef="usd">122353525</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c50" decimals="0" unitRef="usd">28247</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c51" decimals="0" unitRef="usd">14506758</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c52" decimals="0" unitRef="usd">154970</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c53" decimals="0" unitRef="usd">-125182412</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c54" decimals="0" unitRef="usd">11861088</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c55" decimals="0" unitRef="usd">-6383129</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c2" decimals="0" unitRef="usd">5477959</ifrs-full:Equity>
    <vs:ExerciseOfWarrantsinShares contextRef="c56" decimals="INF" unitRef="shares">4042000</vs:ExerciseOfWarrantsinShares>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity contextRef="c58" decimals="0" unitRef="usd">4446200</ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity contextRef="c63" decimals="0" unitRef="usd">4446200</ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity contextRef="c0" decimals="0" unitRef="usd">4446200</ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity>
    <vs:SharesIssuedInPublicOfferinginShares contextRef="c56" decimals="INF" unitRef="shares">2500000</vs:SharesIssuedInPublicOfferinginShares>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c58" decimals="0" unitRef="usd">2250000</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c63" decimals="0" unitRef="usd">2250000</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:SharesIssuedInPublicOfferinginDollars contextRef="c0" decimals="0" unitRef="usd">2250000</vs:SharesIssuedInPublicOfferinginDollars>
    <vs:ShareIssuanceCosts contextRef="c58" decimals="0" unitRef="usd">-226544</vs:ShareIssuanceCosts>
    <vs:ShareIssuanceCosts contextRef="c63" decimals="0" unitRef="usd">-226544</vs:ShareIssuanceCosts>
    <vs:ShareIssuanceCosts contextRef="c0" decimals="0" unitRef="usd">-226544</vs:ShareIssuanceCosts>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c64" decimals="0" unitRef="usd">-1247113</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c63" decimals="0" unitRef="usd">-1247113</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="c0" decimals="0" unitRef="usd">-1247113</ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax contextRef="c61" decimals="0" unitRef="usd">9348</ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax contextRef="c63" decimals="0" unitRef="usd">9348</ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax contextRef="c0" decimals="0" unitRef="usd">9348</ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c62" decimals="0" unitRef="usd">-1194195</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c63" decimals="0" unitRef="usd">-1194195</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c65" decimals="0" unitRef="usd">-132694</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax contextRef="c0" decimals="0" unitRef="usd">-1326889</ifrs-full:OtherComprehensiveIncomeBeforeTax>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c66" decimals="INF" unitRef="shares">10714171</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c67" decimals="INF" unitRef="shares">338</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:Equity contextRef="c68" decimals="0" unitRef="usd">128823181</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c69" decimals="0" unitRef="usd">28247</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c70" decimals="0" unitRef="usd">13259645</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c71" decimals="0" unitRef="usd">164318</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c72" decimals="0" unitRef="usd">-126376607</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c73" decimals="0" unitRef="usd">15898784</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c74" decimals="0" unitRef="usd">-6515823</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c1" decimals="0" unitRef="usd">9382961</ifrs-full:Equity>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="0" unitRef="usd">-1326889</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c3" decimals="0" unitRef="usd">-3355418</ifrs-full:ProfitLoss>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c0" decimals="0" unitRef="usd">73601</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c3" decimals="0" unitRef="usd">74494</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AmortisationExpense contextRef="c0" decimals="0" unitRef="usd">686353</ifrs-full:AmortisationExpense>
    <ifrs-full:AmortisationExpense contextRef="c3" decimals="0" unitRef="usd">637690</ifrs-full:AmortisationExpense>
    <vs:FinanceExpense contextRef="c3" decimals="0" unitRef="usd">24358</vs:FinanceExpense>
    <ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty contextRef="c0" decimals="0" unitRef="usd">2659</ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty>
    <vs:AccruedInterestExpenses contextRef="c0" decimals="0" unitRef="usd">-2149</vs:AccruedInterestExpenses>
    <vs:AccruedInterestExpenses contextRef="c3" decimals="0" unitRef="usd">-6982</vs:AccruedInterestExpenses>
    <vs:EffectOfForeignExchanges contextRef="c0" decimals="0" unitRef="usd">-10012</vs:EffectOfForeignExchanges>
    <vs:EffectOfForeignExchanges contextRef="c3" decimals="0" unitRef="usd">25066</vs:EffectOfForeignExchanges>
    <vs:ForgivenessOnGovernmentLoan contextRef="c3" decimals="0" unitRef="usd">-227997</vs:ForgivenessOnGovernmentLoan>
    <ifrs-full:AdjustmentsForSharebasedPayments contextRef="c0" decimals="0" unitRef="usd">-1247113</ifrs-full:AdjustmentsForSharebasedPayments>
    <ifrs-full:AdjustmentsForSharebasedPayments contextRef="c3" decimals="0" unitRef="usd">508403</ifrs-full:AdjustmentsForSharebasedPayments>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables contextRef="c0" decimals="0" unitRef="usd">26182</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables contextRef="c3" decimals="0" unitRef="usd">52590</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables>
    <vs:PrepaidsAndDepositsAmount contextRef="c0" decimals="0" unitRef="usd">-179126</vs:PrepaidsAndDepositsAmount>
    <vs:PrepaidsAndDepositsAmount contextRef="c3" decimals="0" unitRef="usd">-163710</vs:PrepaidsAndDepositsAmount>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities contextRef="c0" decimals="0" unitRef="usd">-23867</ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities contextRef="c3" decimals="0" unitRef="usd">-59535</ifrs-full:AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables contextRef="c0" decimals="0" unitRef="usd">-261896</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables contextRef="c3" decimals="0" unitRef="usd">-69414</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c0" decimals="0" unitRef="usd">-2257959</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c3" decimals="0" unitRef="usd">-2546492</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="c0" decimals="0" unitRef="usd">36795</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="c3" decimals="0" unitRef="usd">65396</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:ProceedsFromExerciseOfOptions contextRef="c0" decimals="0" unitRef="usd">4446200</ifrs-full:ProceedsFromExerciseOfOptions>
    <ifrs-full:ProceedsFromIssuingShares contextRef="c0" decimals="0" unitRef="usd">2250000</ifrs-full:ProceedsFromIssuingShares>
    <ifrs-full:ProceedsFromIssuingShares contextRef="c3" decimals="0" unitRef="usd">7876960</ifrs-full:ProceedsFromIssuingShares>
    <ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="c0" decimals="0" unitRef="usd">65788</ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
    <ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="c3" decimals="0" unitRef="usd">63562</ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
    <ifrs-full:PaymentsForShareIssueCosts contextRef="c0" decimals="0" unitRef="usd">226544</ifrs-full:PaymentsForShareIssueCosts>
    <ifrs-full:PaymentsForShareIssueCosts contextRef="c3" decimals="0" unitRef="usd">725907</ifrs-full:PaymentsForShareIssueCosts>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c0" decimals="0" unitRef="usd">6367073</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c3" decimals="0" unitRef="usd">7022095</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <vs:PurchaseOfEquipment contextRef="c3" decimals="0" unitRef="usd">17850</vs:PurchaseOfEquipment>
    <ifrs-full:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="c0" decimals="0" unitRef="usd">1000</ifrs-full:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities>
    <ifrs-full:PaymentsForDevelopmentProjectExpenditure contextRef="c0" decimals="0" unitRef="usd">9550</ifrs-full:PaymentsForDevelopmentProjectExpenditure>
    <ifrs-full:PaymentsForDevelopmentProjectExpenditure contextRef="c3" decimals="0" unitRef="usd">777263</ifrs-full:PaymentsForDevelopmentProjectExpenditure>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c0" decimals="0" unitRef="usd">-8550</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c3" decimals="0" unitRef="usd">-795113</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="c0" decimals="0" unitRef="usd">4100564</ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges contextRef="c3" decimals="0" unitRef="usd">3680490</ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges>
    <ifrs-full:CashAndCashEquivalents contextRef="c2" decimals="0" unitRef="usd">1178846</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c14" decimals="0" unitRef="usd">1678156</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c1" decimals="0" unitRef="usd">5279410</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c34" decimals="0" unitRef="usd">5358646</ifrs-full:CashAndCashEquivalents>
    <vs:DisclosureOfNatureOfOperationAndGoingConcernExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in"&gt;&lt;b&gt;1.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;NATURE OF OPERATIONS &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Versus Systems Inc. (the &#x201c;Company&#x201d;)
was continued under the Business Corporations Act (British Columbia) effective January 2, 2007. The Company&#x2019;s head office and registered
and records office is 1558 West Hastings Street, Vancouver, BC, V6C 3J4, Canada. The Company&#x2019;s common stock is traded on the NASDAQ
under the symbol &#x201c;VS&#x201d;. The Company&#x2019;s Unit A warrants are traded on NASDAQ under &#x201c;VSSYW&#x201d;. On November 9,
2022, the Company completed a one-for-15 reverse stock split of the Company&#x2019;s common shares. All share and per share data are presented
to reflect the reverse share split on a retroactive basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company is engaged in the technology
sector and has developed a proprietary prizing and promotions tool allowing game developers and creators of streaming media, live events,
broadcast TV, games, apps, and other content to offer real world prizes inside their content. The ability to win prizes drives increased
levels of consumer engagement creating an attractive platform for advertisers.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In June 2021, the Company completed
its acquisition of multimedia, production, and interactive gaming company Xcite Interactive, a provider of online audience engagement
through its owned and operated XEO technology platform. The company partners with multiple professional sports franchises across Major
League Baseball (MLB), National Hockey League (NHL), National Basketball Association (NBA) and the National Football League (NFL) as well
as the Olympics, World Cup, and other global sporting events to drive in-stadium audience engagement as well as a software licensing business
to drive audience engagement.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;These condensed interim consolidated
financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue
in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations.
Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As
of March 31, 2023, the Company has not achieved positive cash flow from operations and is not able to finance day to day activities through
operations and as such, there is substantial doubt as to the Company&#x2019;s ability to continue as a going concern. The Company&#x2019;s
continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds therefrom and/or raise
equity capital or borrowings sufficient to meet current and future obligations. These condensed interim consolidated financial statements
do not include any adjustments as to the recoverability and classification of recorded asset amounts and classification of liabilities
that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material.&lt;/p&gt;</vs:DisclosureOfNatureOfOperationAndGoingConcernExplanatory>
    <ifrs-full:DisclosureOfBasisOfConsolidationExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in"&gt;&lt;b&gt;2.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;BASIS OF PRESENTATION&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Statement of compliance &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;These condensed interim consolidated
financial statements, including comparatives, have been prepared in accordance with International Audit Standards (IAS) 34, Interim Financial
Reporting, as issued by the International Accounting Standards Board (IASB) and the interpretations of the IFRS Interpretations committee.
They do not include all disclosures required by International Financial Reporting Standards (IFRS) for annual financial statements, and
therefore should be read in conjunction with the Company&#x2019;s audited consolidated financial statements for the year ended December
31, 2022, prepared in accordance with IFRS as issued by the IASB.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;These condensed interim consolidated
financial statements were authorized for issue by the Board of Directors on May 15, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Basis of measurement&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;These condensed interim consolidated
financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments
at fair value. In addition, these condensed interim consolidated financial statements have been prepared using the accrual basis of accounting
except for cash flow information.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Functional and presentation currency&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;These condensed interim consolidated
financial statements are presented in United States dollars, unless otherwise noted, which is the functional currency of the Company and
its subsidiaries.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Basis of consolidation&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;These condensed interim consolidated
financial statements include the accounts of Versus Systems Inc. and its subsidiaries, from the date control was acquired. Control exists
when the Company possesses power over an investee, has exposure to variable returns from the investee and has the ability to use its power
over the investee to affect its returns. All inter-company balances and transactions, and any unrealized income and expenses arising from
inter-company transactions, are eliminated on consolidation. For partially owned subsidiaries, the interest attributable to non-controlling
shareholders is reflected in non-controlling interest. Adjustments to non-controlling interest are accounted for as transactions with
owners and adjustments that do not involve the loss of control are based on a proportionate amount of the net assets of the subsidiary.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;b&gt;Name of Subsidiary&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Place of Incorporation&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Proportion of&lt;br/&gt;
 Ownership&lt;br/&gt;
 Interest&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Principal Activity&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Versus Systems (Holdco) Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: left"&gt;United States of America&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;81.9&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: left"&gt;Holding Company&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Versus Systems UK, Ltd.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;United Kingdom&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;81.9&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;Sales Company&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Versus LLC &lt;br/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;United States of America &lt;br/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;81.9&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Technology Company &lt;br/&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Xcite Interactive, Inc.&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;United States of America&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;100.0&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Technology Company&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Significant Accounting Judgments,
Estimates and Assumptions&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The preparation of these condensed
interim consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported
amounts of assets and liabilities at the date of the condensed interim consolidated financial statements. Estimates and assumptions are
continually evaluated and are based on historical experience and management&#x2019;s assessment of current events and other facts and circumstances
that are considered to be relevant. Actual results could differ from these estimates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Significant assumptions about the
future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a
material adjustment to the carrying amounts of assets and liabilities in the event that actual results differ from assumptions made, relate
to, but are not limited to, the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;i) Deferred
income taxes&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred tax assets, including those
arising from un-utilized tax losses, require management to assess the likelihood that the Company will generate sufficient taxable earnings
in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend
on management&#x2019;s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to
obtain tax deductions in future periods. To the extent that future cash flows and taxable income differ significantly from estimates,
the ability of the Company to realize the net deferred tax assets recorded at the reporting date could be impacted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;ii) Economic
recoverability and probability of future economic benefits of intangible assets&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Management has determined that intangible
asset costs which were capitalized may have future economic benefits and may be economically recoverable. Management uses several criteria
in its assessments of economic recoverability and probability of future economic benefits including anticipated cash flows and estimated
economic life.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt; iii) Valuation of share-based compensation&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based compensation. Option pricing models require the input of subjective assumptions including
expected price volatility, interest rate, and forfeiture rate. Input assumptions changes can materially affect the fair value estimate
and the Company&#x2019;s earnings and equity reserves.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt; iv) Depreciation and Amortization&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59.85pt; text-align: justify; text-indent: -23.85pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s intangible assets
and equipment are depreciated and amortized on a straight-line basis, taking into account the estimated useful lives of the assets and
residual values. Changes to these estimates may affect the carrying value of these assets, net loss, and comprehensive income (loss) in
future periods.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;v) Determination
of functional currency&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The functional currency of the Company
and its subsidiaries is the currency of the primary economic environment in which each entity operates. Determination of the functional
currency may involve certain judgments to determine the primary economic environment. The functional currency may change if there is a
change in events and conditions which determines the primary economic environment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;vi) Revenue Recognition&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;vii) Business combinations&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.9in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Judgement was used in determining
whether the acquisition of Xcite Interactive, Inc. was a business combination or an asset acquisition. Estimates were made as to the fair
value of assets and liabilities acquired. In certain circumstances, such as the valuation of equipment, intangible assets and goodwill
acquired, the Company may rely on independent third-party valuators. The Company measured all the assets acquired and liabilities assumed
at their acquisition-date fair values.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The excess of the consideration paid
over the acquisition-date fair values of the net assets acquired, was recognized as goodwill as of the acquisition date in business combination.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;viii) Subsequent Valuation of Intangibles
Assets and Goodwill&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.9in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company used three generally accepted
principles to calculate the fair value of acquired intangible assets and goodwill from the Xcite acquisition: the income approach, the
market approach, and the cost approach. The calculated fair value of each acquired asset is used in the Company&#x2019;s annual impairment
testing. Impairment loss is the amount by which the carrying amount of an asset or cash-generating unit (CGU) exceeds its recoverable
amount. Recoverable amount is the higher of an asset&#x2019;s fair value less costs of disposal and its value in use. Value in use is the
present value of the future cash flows expected to be derived from the asset or CGU.&lt;/p&gt;</ifrs-full:DisclosureOfBasisOfConsolidationExplanatory>
    <vs:ScheduleOfSubsidiaryTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;b&gt;Name of Subsidiary&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Place of Incorporation&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Proportion of&lt;br/&gt;
 Ownership&lt;br/&gt;
 Interest&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;Principal Activity&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Versus Systems (Holdco) Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: left"&gt;United States of America&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;81.9&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: left"&gt;Holding Company&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Versus Systems UK, Ltd.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;United Kingdom&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;81.9&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;Sales Company&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Versus LLC &lt;br/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;United States of America &lt;br/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;81.9&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Technology Company &lt;br/&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Xcite Interactive, Inc.&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;United States of America&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;100.0&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Technology Company&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</vs:ScheduleOfSubsidiaryTableTextBlock>
    <ifrs-full:CountryOfIncorporationOrResidenceOfAssociate contextRef="c75">United States of America</ifrs-full:CountryOfIncorporationOrResidenceOfAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate contextRef="c75" decimals="3" unitRef="pure">0.819</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <vs:PrincipalActivity contextRef="c75">Holding Company</vs:PrincipalActivity>
    <ifrs-full:CountryOfIncorporationOrResidenceOfAssociate contextRef="c76">United Kingdom</ifrs-full:CountryOfIncorporationOrResidenceOfAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate contextRef="c76" decimals="3" unitRef="pure">0.819</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <vs:PrincipalActivity contextRef="c76">Sales Company</vs:PrincipalActivity>
    <ifrs-full:CountryOfIncorporationOrResidenceOfAssociate contextRef="c77">United States of America</ifrs-full:CountryOfIncorporationOrResidenceOfAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate contextRef="c77" decimals="3" unitRef="pure">0.819</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <vs:PrincipalActivity contextRef="c77">Technology Company</vs:PrincipalActivity>
    <ifrs-full:CountryOfIncorporationOrResidenceOfAssociate contextRef="c78">United States of America</ifrs-full:CountryOfIncorporationOrResidenceOfAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate contextRef="c78" decimals="3" unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <vs:PrincipalActivity contextRef="c78">Technology Company</vs:PrincipalActivity>
    <ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;3.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Basic and diluted loss per share &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Basic earnings (loss) per share is computed
by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting
periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares
outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number
of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such
exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and
warrants excluded from diluted loss per share as of March 31, 2023 totalled 1,978,948 (December 31, 2022 &#x2013; 7,081,173).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Property and
equipment&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify; text-indent: -0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Property and
equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual
value and estimated economic life of the specific assets using the straight-line method over the period indicated below:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Asset&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Computers&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Straight line, 3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Right of use assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shorter of useful life or lease term&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Financial instruments&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Classification &lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company classifies its financial
instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income
(loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification
of debt instruments is driven by the Company&#x2019;s business model for managing the financial assets and their contractual cash flow
characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition
the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities
are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives)
or the Company has opted to measure them at FVTPL.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Measurement&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The following table shows the classification
of financial instruments:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Financial assets/liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Classification IFRS 9&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Cash &lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;FVTPL&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Restricted deposit &lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Deposit&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Accounts payable and accrued liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Notes payable&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Financial assets and liabilities
at amortized cost&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Financial assets and liabilities at
amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized
cost less any impairment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Financial assets and liabilities
at FVTPL&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Financial assets and liabilities carried
at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and
losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in
the period in which they arise.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Impairment of financial assets
at amortized cost&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;An &#x2018;expected credit loss&#x2019;
impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value
of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount
and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated
with the asset, discounted at the financial asset&#x2019;s original effective interest rate, either directly or through the use of an allowance
account and the resulting loss is recognized in profit or loss for the period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In a subsequent period, if the amount
of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is
reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not
exceed what the amortized cost would have been had the impairment not been recognized.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Intangible assets excluding goodwill&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Derecognition of financial assets&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company derecognizes financial
assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and
substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally
recognized in profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As at March 31, 2023, the Company
does not have any derivative financial assets and liabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangible assets acquired
separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and
recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research
activities is recognized as an expense in the period in which it is incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangibles with a finite useful life
are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which
the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration
of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and
future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors.
If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows
used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine
the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life
of the intangible to the Company, the useful life is considered indefinite.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangibles with a finite useful life
are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used
up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine
whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount
of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company&#x2019;s intangible asset is
amortized on a straight-line basis over 3 years. In the year development costs are incurred, amortization is based on a half year.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company allocates goodwill arising
from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business
combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or
when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be
a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Deferred financing costs&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred financing costs consist primarily
of direct incremental costs related to the Company&#x2019;s public offering of its common stock completed in February 2022. Upon completion
of the Company&#x2019;s financing any deferred costs were offset against the proceeds. The Company incurred $0 during the year ended December
31, 2022, and $0 during the period ended March 31, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Impairment of intangible assets
excluding goodwill&lt;/b&gt;	&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the technical feasibility of completing the intangible asset so that it will be available for use or sale;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the intention to complete the intangible asset and use or sell it;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(c)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the ability to use or sell the intangible asset;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(d)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;how the intangible asset will generate probable future economic benefits;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(e)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(f)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the ability to measure reliably the expenditure attributable to the intangible asset during its development.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The amount initially recognized for
internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition
criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed.
Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible
asset can be recognized, development costs are recognized as an expense in the period in which it is incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;At the end of each reporting period,
the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have
suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset
belongs is estimated in order to determine the extent of the impairment losses (if any).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Where a reasonable and consistent
basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the
CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs
for which a reasonable and consistent allocation basis can be identified.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Recoverable amount is the higher of
fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;If the recoverable amount of an asset
(or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Where impairment losses subsequently
reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased
carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset
(or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Income taxes&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Tax expense recognized in profit or
loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Current income tax&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Current income tax assets and/or liabilities
comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at
the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by
the end of the reporting period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Deferred income tax&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred income taxes are calculated
based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities
are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they
are enacted or substantively enacted by the end of the reporting period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred tax assets are recognized
to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities
are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Changes in deferred tax assets or
liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized
in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive
income or equity, respectively&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Leases are recognized as a right-of-use
asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities
arising from a lease are initially measured on a present value basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Right-of-use assets are measured at
cost comprising the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;the amount of the initial measurement of lease liability;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;any lease payments made at or before the commencement date
less any lease incentives received;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;any initial direct costs; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;restoration costs.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company assesses whether a contract
is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with
respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease
payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily
determined, the Company uses its incremental borrowing rate.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Lease liability &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The lease liability is subsequently
measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing
the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful
life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account
for any identified impairment loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As a practical expedient, IFRS 16
permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single
arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and
non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components.	&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Variable rents that do not depend
on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized
as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements
of income and comprehensive income.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Provisions&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;can be estimated reliably and it is
probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the
expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific
to the liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; "&gt;&lt;b&gt;Government grants&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; "&gt;Government
grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the
grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis
over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which
in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the
asset.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Non-controlling interest &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Non-controlling interest in the Company&#x2019;s
less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is
measured at the fair value of the non-controlling entity&#x2019;s contribution into the related subsidiary. Subsequent to the original
transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest&#x2019;s share
of changes to the subsidiary&#x2019;s equity.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Changes in the Company&#x2019;s ownership
interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling
interest is adjusted to reflect the change in the non-controlling interest&#x2019;s relative interest in the subsidiary, and the difference
between the adjustment to the carrying amount of non-controlling interests and the Company&#x2019;s share of proceeds received and/or consideration
paid is recognized directly in equity and attributed to owners of the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Valuation of equity units issued
in private placements&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company has adopted a residual
value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first
allocates value to the most easily measurable component based on fair value and then the residual value, if any, to the less easily measurable
component.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The fair value of the common shares
issued in private placements is determined to be the more easily measurable component and are valued at their fair value. The balance,
if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants
are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in
the warrant reserve.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Warrants issued in equity financing
transactions&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company engages in equity financing
transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares
or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each
equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the
transaction.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Warrants that are part of units are
assigned a value based on the residual value, if any, and included in reserves.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As of February 1, 2021, the warrants
were considered a derivative liability since the obligation to issue shares was not fixed in the Company&#x2019;s functional currency.
The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement
of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive
loss beginning February 1, 2021 when the Company changed its functional currency. As of March 31, 2023, the associated warrants have expired
and the remaining balance of the warrant liability is $0.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing
models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes
in the input assumptions can materially affect the fair value estimate and the Company&#x2019;s earnings and equity reserves.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Share-based compensation&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company grants stock options to
acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when
the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The fair value of stock options is
measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration
paid for the shares on the exercise of stock options is credited to capital stock.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In situations where equity instruments
are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified,
they are measured at fair value of the share-based payment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Otherwise, share-based payments are
measured at the fair value of goods or services received.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"&gt;&lt;b&gt;Revenue recognition &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In general, the Company recognizes
revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where
there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there
are no significant remaining performance obligations for each of the Company&#x2019;s activities as described below. Foreseeable losses,
if any, are recognized in the year or period in which the loss is determined.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company earns revenue in three
primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance
of custom-built software or other professional services, or 3) the sale of advertising.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company recognizes SAAS revenues
from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by
contract and can be periodic or one-time payments.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company recognizes revenues received
from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance
obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance
obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a
single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes
revenue by measuring the progress toward complete satisfaction of that performance obligation.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;For revenues received from the
sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the
digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the
advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company
recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company&#x2019;s
revenue sharing agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation. As the Company&#x2019;s performance obligations are satisfied
within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant
financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Deferred revenue&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Revenue recognition of sales is recorded
on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue
based on the proportion of time remaining under the service arrangement as of the reporting date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Foreign exchange&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: -0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The functional currency is the currency
of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional
currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through
an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Foreign currency transactions in currencies
other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction
gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;At the end of each reporting period,
the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the
rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign
currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the
exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized
in other comprehensive income and accumulated in equity within the currency translation reserve.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Comprehensive Income (Loss)&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Comprehensive income (loss) consists
of net income (loss) and other comprehensive income (loss) and represents the change in shareholders&#x2019; equity (deficit) which results
from transactions and events from sources other than the Company&#x2019;s shareholders. Comprehensive loss differs from net loss for the
period ended March 31, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the
year ended December 31, 2022 due to the effects of foreign translation gains and losses.&lt;/p&gt;</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Basic and diluted loss per share &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Basic earnings (loss) per share is computed
by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting
periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares
outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number
of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such
exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and
warrants excluded from diluted loss per share as of March 31, 2023 totalled 1,978,948 (December 31, 2022 &#x2013; 7,081,173).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <vs:LossPerShareTotalled contextRef="c1" decimals="0" unitRef="usd">1978948</vs:LossPerShareTotalled>
    <vs:LossPerShareTotalled contextRef="c2" decimals="0" unitRef="usd">7081173</vs:LossPerShareTotalled>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Property and
equipment&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify; text-indent: -0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Property and
equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual
value and estimated economic life of the specific assets using the straight-line method over the period indicated below:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Asset&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Computers&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Straight line, 3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Right of use assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shorter of useful life or lease term&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Asset&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Rate&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Computers&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Straight line, 3 years&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Right of use assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shorter of useful life or lease term&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets>
    <ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment contextRef="c80">Straight line, 3 years</ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment contextRef="c81">Shorter of useful life or lease term</ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Financial instruments&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Classification &lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company classifies its financial
instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income
(loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification
of debt instruments is driven by the Company&#x2019;s business model for managing the financial assets and their contractual cash flow
characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition
the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities
are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives)
or the Company has opted to measure them at FVTPL.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Measurement&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The following table shows the classification
of financial instruments:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Financial assets/liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Classification IFRS 9&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Cash &lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;FVTPL&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Restricted deposit &lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Deposit&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Accounts payable and accrued liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Notes payable&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Financial assets and liabilities
at amortized cost&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Financial assets and liabilities at
amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized
cost less any impairment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Financial assets and liabilities
at FVTPL&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Financial assets and liabilities carried
at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and
losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in
the period in which they arise.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Impairment of financial assets
at amortized cost&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;An &#x2018;expected credit loss&#x2019;
impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value
of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount
and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated
with the asset, discounted at the financial asset&#x2019;s original effective interest rate, either directly or through the use of an allowance
account and the resulting loss is recognized in profit or loss for the period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In a subsequent period, if the amount
of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is
reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not
exceed what the amortized cost would have been had the impairment not been recognized.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <vs:ScheduleOfFinancialAssetsAndLiabilities contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 60%; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Financial assets/liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 30%; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Classification IFRS 9&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Cash &lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;FVTPL&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Restricted deposit &lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Deposit&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Accounts payable and accrued liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; "&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Notes payable&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</vs:ScheduleOfFinancialAssetsAndLiabilities>
    <vs:FinancialAssetsLiabilitiesCash contextRef="c0">FVTPL</vs:FinancialAssetsLiabilitiesCash>
    <vs:FinancialAssetsLiabilitiesReceivables contextRef="c0">Amortized cost</vs:FinancialAssetsLiabilitiesReceivables>
    <vs:FinancialAssetsLiabilitiesRestrictedDeposit contextRef="c0">Amortized cost</vs:FinancialAssetsLiabilitiesRestrictedDeposit>
    <vs:FinancialAssetsDeposits contextRef="c0">Amortized cost</vs:FinancialAssetsDeposits>
    <vs:FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities contextRef="c0">Amortized cost</vs:FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities>
    <vs:FinancialAssetsLiabilitiesNotesPayable contextRef="c0">Amortized cost</vs:FinancialAssetsLiabilitiesNotesPayable>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Intangible assets excluding goodwill&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Derecognition of financial assets&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company derecognizes financial
assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and
substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally
recognized in profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As at March 31, 2023, the Company
does not have any derivative financial assets and liabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangible assets acquired
separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and
recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research
activities is recognized as an expense in the period in which it is incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangibles with a finite useful life
are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which
the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration
of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and
future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors.
If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows
used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine
the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life
of the intangible to the Company, the useful life is considered indefinite.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangibles with a finite useful life
are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used
up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine
whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount
of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company&#x2019;s intangible asset is
amortized on a straight-line basis over 3 years. In the year development costs are incurred, amortization is based on a half year.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory>
    <vs:IntangiableAssetsUsefulLife contextRef="c0">P3Y</vs:IntangiableAssetsUsefulLife>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company allocates goodwill arising
from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business
combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or
when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be
a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Deferred financing costs&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred financing costs consist primarily
of direct incremental costs related to the Company&#x2019;s public offering of its common stock completed in February 2022. Upon completion
of the Company&#x2019;s financing any deferred costs were offset against the proceeds. The Company incurred $0 during the year ended December
31, 2022, and $0 during the period ended March 31, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory>
    <vs:DeferredTaxAsset contextRef="c1" decimals="0" unitRef="usd">0</vs:DeferredTaxAsset>
    <vs:DeferredTaxAsset contextRef="c2" decimals="0" unitRef="usd">0</vs:DeferredTaxAsset>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Impairment of intangible assets
excluding goodwill&lt;/b&gt;	&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;An internally-generated intangible
asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following
have been demonstrated:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the technical feasibility of completing the intangible asset so that it will be available for use or sale;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the intention to complete the intangible asset and use or sell it;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(c)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the ability to use or sell the intangible asset;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(d)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;how the intangible asset will generate probable future economic benefits;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(e)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.75in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;(f)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;the ability to measure reliably the expenditure attributable to the intangible asset during its development.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The amount initially recognized for
internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition
criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed.
Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible
asset can be recognized, development costs are recognized as an expense in the period in which it is incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;At the end of each reporting period,
the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have
suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset
belongs is estimated in order to determine the extent of the impairment losses (if any).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Where a reasonable and consistent
basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the
CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs
for which a reasonable and consistent allocation basis can be identified.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Recoverable amount is the higher of
fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the
asset for which the estimates of future cash flows have not been adjusted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;If the recoverable amount of an asset
(or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Where impairment losses subsequently
reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased
carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset
(or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Income taxes&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Tax expense recognized in profit or
loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <vs:CurrentIncomeTaxExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Current income tax&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Current income tax assets and/or liabilities
comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at
the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated
financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by
the end of the reporting period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</vs:CurrentIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Deferred income tax&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred income taxes are calculated
based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities
are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they
are enacted or substantively enacted by the end of the reporting period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Deferred tax assets are recognized
to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities
are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Changes in deferred tax assets or
liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized
in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive
income or equity, respectively&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Leases&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Leases are recognized as a right-of-use
asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities
arising from a lease are initially measured on a present value basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Right-of-use assets are measured at
cost comprising the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;the amount of the initial measurement of lease liability;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;any lease payments made at or before the commencement date
less any lease incentives received;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;any initial direct costs; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;restoration costs.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company assesses whether a contract
is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with
respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease
payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily
determined, the Company uses its incremental borrowing rate.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <vs:DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Lease liability &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The lease liability is subsequently
measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing
the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful
life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account
for any identified impairment loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As a practical expedient, IFRS 16
permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single
arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and
non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components.	&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Variable rents that do not depend
on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized
as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements
of income and comprehensive income.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</vs:DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Provisions&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;can be estimated reliably and it is
probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the
expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific
to the liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; "&gt;&lt;b&gt;Government grants&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; "&gt;Government
grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the
grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis
over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which
in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the
asset.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants>
    <vs:DescriptionOfAccountingPolicyForNoncontrollingInterest contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Non-controlling interest &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Non-controlling interest in the Company&#x2019;s
less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is
measured at the fair value of the non-controlling entity&#x2019;s contribution into the related subsidiary. Subsequent to the original
transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest&#x2019;s share
of changes to the subsidiary&#x2019;s equity.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Changes in the Company&#x2019;s ownership
interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling
interest is adjusted to reflect the change in the non-controlling interest&#x2019;s relative interest in the subsidiary, and the difference
between the adjustment to the carrying amount of non-controlling interests and the Company&#x2019;s share of proceeds received and/or consideration
paid is recognized directly in equity and attributed to owners of the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</vs:DescriptionOfAccountingPolicyForNoncontrollingInterest>
    <vs:DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Valuation of equity units issued
in private placements&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company has adopted a residual
value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first
allocates value to the most easily measurable component based on fair value and then the residual value, if any, to the less easily measurable
component.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The fair value of the common shares
issued in private placements is determined to be the more easily measurable component and are valued at their fair value. The balance,
if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants
are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in
the warrant reserve.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</vs:DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements>
    <vs:WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Warrants issued in equity financing
transactions&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company engages in equity financing
transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares
or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each
equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the
transaction.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Warrants that are part of units are
assigned a value based on the residual value, if any, and included in reserves.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As of February 1, 2021, the warrants
were considered a derivative liability since the obligation to issue shares was not fixed in the Company&#x2019;s functional currency.
The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement
of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive
loss beginning February 1, 2021 when the Company changed its functional currency. As of March 31, 2023, the associated warrants have expired
and the remaining balance of the warrant liability is $0.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company uses the Black-Scholes
Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing
models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes
in the input assumptions can materially affect the fair value estimate and the Company&#x2019;s earnings and equity reserves.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</vs:WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock>
    <vs:WarrantDerivativeLoss contextRef="c79" decimals="0" unitRef="usd">9743659</vs:WarrantDerivativeLoss>
    <ifrs-full:OtherLiabilities contextRef="c1" decimals="0" unitRef="usd">0</ifrs-full:OtherLiabilities>
    <ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;b&gt;Share-based compensation&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company grants stock options to
acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when
the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The fair value of stock options is
measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration
paid for the shares on the exercise of stock options is credited to capital stock.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In situations where equity instruments
are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified,
they are measured at fair value of the share-based payment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Otherwise, share-based payments are
measured at the fair value of goods or services received.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"&gt;&lt;b&gt;Revenue recognition &lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In general, the Company recognizes
revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where
there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there
are no significant remaining performance obligations for each of the Company&#x2019;s activities as described below. Foreseeable losses,
if any, are recognized in the year or period in which the loss is determined.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company earns revenue in three
primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance
of custom-built software or other professional services, or 3) the sale of advertising.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company recognizes SAAS revenues
from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by
contract and can be periodic or one-time payments.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company recognizes revenues received
from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance
obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance
obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a
single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes
revenue by measuring the progress toward complete satisfaction of that performance obligation.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;For revenues received from the
sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the
digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the
advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company
recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company&#x2019;s
revenue sharing agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s contracts with
customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance
obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products
and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine
the stand-alone selling price, for each distinct performance obligation. As the Company&#x2019;s performance obligations are satisfied
within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant
financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <vs:DescriptionOfAccountingPolicyForDeferredRevenue contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Deferred revenue&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Revenue recognition of sales is recorded
on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue
based on the proportion of time remaining under the service arrangement as of the reporting date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</vs:DescriptionOfAccountingPolicyForDeferredRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Foreign exchange&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify; text-indent: -0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The functional currency is the currency
of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional
currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through
an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Foreign currency transactions in currencies
other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction
gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;At the end of each reporting period,
the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the
rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign
currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the
exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized
in other comprehensive income and accumulated in equity within the currency translation reserve.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <vs:DescriptionOfAccountingPolicyComprehensiveIncomeLoss contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Comprehensive Income (Loss)&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Comprehensive income (loss) consists
of net income (loss) and other comprehensive income (loss) and represents the change in shareholders&#x2019; equity (deficit) which results
from transactions and events from sources other than the Company&#x2019;s shareholders. Comprehensive loss differs from net loss for the
period ended March 31, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the
year ended December 31, 2022 due to the effects of foreign translation gains and losses.&lt;/p&gt;</vs:DescriptionOfAccountingPolicyComprehensiveIncomeLoss>
    <vs:ChangeInFunctionalAndPresentationCurrencyTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;4.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company changed its functional
currency from the Canadian dollar (CAD) to the United States dollar (USD) as of February 1, 2021. The change in functional currency coincided
with the January 2021 initial public offering and listing on the Nasdaq. Considering Versus&#x2019; business activities, comprised primarily
of United States dollar revenue and expenditures as well as United States dollar denominated financings, management determined that the
functional currency of the Company is the United States dollar. All assets, liabilities, share capital, and other components of shareholders&#x2019;
equity (deficit) were translated into United States dollars at the exchange rate at the date of change. These changes have been accounted
for prospectively. Concurrent with the change in functional currency, on February 1, 2021, the Company changed its presentation currency
from the Canadian dollar to the United States dollar. This change in presentation currency is to better reflect the Company&#x2019;s business
activities, comprised primarily of United States dollar transactions. The condensed interim consolidated financial statements for all
periods presented have been translated into the new presentation currency in accordance with IAS 21, The Effects of Changes in Foreign
Exchange Rates. The condensed interim consolidated statements of loss and comprehensive loss have been translated into the presentation
currency using the average exchange rates prevailing during each quarterly reporting period. All assets and liabilities previously reported
in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of
0.782 CAD/USD. As a practical measure, the comparative shareholders&#x2019; equity (deficit) balances were translated at the February 1,
2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income
in the foreign currency translation reserve. The effect of applying different exchange rates for the change in functional currency and
presentation currency have been included as a reconciling item within the statement of changes in shareholders&#x2019; equity (deficit)
as at February 1, 2021.&lt;/p&gt;</vs:ChangeInFunctionalAndPresentationCurrencyTextBlock>
    <vs:FunctionalAndPresentationCurrencyDescription contextRef="c0">All assets and liabilities previously reported
in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of
0.782 CAD/USD. As a practical measure, the comparative shareholders&#x2019; equity (deficit) balances were translated at the February 1,
2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income
in the foreign currency translation reserve.</vs:FunctionalAndPresentationCurrencyDescription>
    <vs:DisclosureOfAccountsReceivableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;5.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;RECEIVABLES&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As of March 31, 2023, accounts receivable
consists of customer receivables of $17,761 (net an allowance for doubtful accounts of $300) and GST receivable of $16,806. As of December
31, 2022, accounts receivable consists of customer receivables of $46,592 (net an allowance for doubtful accounts of $6,100) and GST receivable
of $14,157.&lt;/p&gt;</vs:DisclosureOfAccountsReceivableTextBlock>
    <vs:AllowanceForDoubtfulAccounts contextRef="c1" decimals="0" unitRef="usd">17761</vs:AllowanceForDoubtfulAccounts>
    <ifrs-full:OtherReceivables contextRef="c1" decimals="0" unitRef="usd">300</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables contextRef="c82" decimals="0" unitRef="usd">16806</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables contextRef="c2" decimals="0" unitRef="usd">46592</ifrs-full:OtherReceivables>
    <vs:AllowanceForDoubtfulAccounts contextRef="c2" decimals="0" unitRef="usd">6100</vs:AllowanceForDoubtfulAccounts>
    <ifrs-full:OtherReceivables contextRef="c83" decimals="0" unitRef="usd">14157</ifrs-full:OtherReceivables>
    <vs:DisclosureOfRestrictedDeposit contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;6.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;RESTRICTED DEPOSIT&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As at March 31, 2023, restricted deposits
consisted of $8,490 (December 31, 2022 - $8,489) held in a guaranteed investment certificate as collateral for a corporate credit card.&lt;/p&gt;</vs:DisclosureOfRestrictedDeposit>
    <vs:GuaranteedInvestment contextRef="c1" decimals="0" unitRef="usd">8490</vs:GuaranteedInvestment>
    <vs:GuaranteedInvestment contextRef="c2" decimals="0" unitRef="usd">8489</vs:GuaranteedInvestment>
    <vs:PropertyAndEquipmentTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;7.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Computers&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Right of&lt;br/&gt;
 Use Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;At December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;181,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;913,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,094,795&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,329&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-78"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,329&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;At December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;246,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;913,405&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,160,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-79"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Disposals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,866&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,866&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;240,853&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;913,405&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,154,258&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Accumulated amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;At December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;113,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;654,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;767,850&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: left"&gt;Amortization for the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;39,667&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;179,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;219,433&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;At December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;834,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;987,283&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Amortization for the period&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;41,622&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,367&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Disposals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,207&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,207&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;163,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;876,159&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,039,443&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Carrying amounts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;At December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;68,311&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;258,634&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;326,945&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;At December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;93,973&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;78,868&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;172,841&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;77,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;37,246&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;114,815&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:PropertyAndEquipmentTextBlock>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Computers&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Right of&lt;br/&gt;
 Use Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;At December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;181,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;913,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,094,795&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,329&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-78"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;65,329&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;At December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;246,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;913,405&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,160,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-79"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Disposals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,866&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,866&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;240,853&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;913,405&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,154,258&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Accumulated amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;At December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;113,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;654,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;767,850&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: left"&gt;Amortization for the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;39,667&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;179,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;219,433&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;At December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;834,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;987,283&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Amortization for the period&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;41,622&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,367&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Disposals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,207&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,207&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;163,284&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;876,159&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,039,443&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Carrying amounts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;At December 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;68,311&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;258,634&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;326,945&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;At December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;93,973&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;78,868&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;172,841&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;77,569&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;37,246&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;114,815&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <vs:PropertyPlantAndEquipmentCost contextRef="c84" decimals="0" unitRef="usd">181390</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c85" decimals="0" unitRef="usd">913405</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c86" decimals="0" unitRef="usd">1094795</vs:PropertyPlantAndEquipmentCost>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c87" decimals="0" unitRef="usd">65329</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="c89" decimals="0" unitRef="usd">65329</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <vs:PropertyPlantAndEquipmentCost contextRef="c90" decimals="0" unitRef="usd">246719</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c91" decimals="0" unitRef="usd">913405</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c92" decimals="0" unitRef="usd">1160124</vs:PropertyPlantAndEquipmentCost>
    <ifrs-full:DisposalsPropertyPlantAndEquipment contextRef="c94" decimals="0" unitRef="usd">5866</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment contextRef="c95" decimals="0" unitRef="usd">5866</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <vs:PropertyPlantAndEquipmentCost contextRef="c96" decimals="0" unitRef="usd">240853</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c97" decimals="0" unitRef="usd">913405</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c98" decimals="0" unitRef="usd">1154258</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c99" decimals="0" unitRef="usd">113079</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c100" decimals="0" unitRef="usd">654771</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c101" decimals="0" unitRef="usd">767850</vs:PropertyPlantAndEquipmentCost>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c102" decimals="0" unitRef="usd">39667</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c103" decimals="0" unitRef="usd">179766</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c104" decimals="0" unitRef="usd">219433</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <vs:PropertyPlantAndEquipmentCost contextRef="c105" decimals="0" unitRef="usd">152746</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c106" decimals="0" unitRef="usd">834537</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c107" decimals="0" unitRef="usd">987283</vs:PropertyPlantAndEquipmentCost>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c108" decimals="0" unitRef="usd">12745</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c109" decimals="0" unitRef="usd">41622</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c110" decimals="0" unitRef="usd">54367</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment contextRef="c108" decimals="0" unitRef="usd">2207</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment contextRef="c110" decimals="0" unitRef="usd">2207</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <vs:PropertyPlantAndEquipmentCost contextRef="c111" decimals="0" unitRef="usd">163284</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c112" decimals="0" unitRef="usd">876159</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c113" decimals="0" unitRef="usd">1039443</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c114" decimals="0" unitRef="usd">68311</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c115" decimals="0" unitRef="usd">258634</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c116" decimals="0" unitRef="usd">326945</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c117" decimals="0" unitRef="usd">93973</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c118" decimals="0" unitRef="usd">78868</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c119" decimals="0" unitRef="usd">172841</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c120" decimals="0" unitRef="usd">77569</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c121" decimals="0" unitRef="usd">37246</vs:PropertyPlantAndEquipmentCost>
    <vs:PropertyPlantAndEquipmentCost contextRef="c122" decimals="0" unitRef="usd">114815</vs:PropertyPlantAndEquipmentCost>
    <ifrs-full:DisclosureOfBusinessCombinationsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;8.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;NON-CONTROLLING INTEREST IN
VERSUS LLC&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As of December 31, 2018, the Company
held a 41.3% ownership interest in Versus LLC, a privately held limited liability company organized under the laws of the state of Nevada.
The Company consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology company that
is developing a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of
their games to their players.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On May 21, 2019, the Company acquired
an additional 25.2% interest in Versus LLC in exchange for 38,268 common shares of the Company and 19,134 share purchase warrants. The
common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result,
the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884
against reserves. The effect on non-controlling interest was a reduction of $2,053,199.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On June 21, 2019, the Company acquired
an additional 0.3% interest in Versus LLC in exchange for 189 common shares of the Company and 95 share purchase warrants. The common
shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company
increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves.
The effect on non-controlling interest was a reduction of $19,433.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On March 1, 2022, the Company acquired
an additional 15.1% interest in Versus LLC in exchange for 11,441 common shares of the Company. The common shares were determined to have
a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over
net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The following table presents summarized
financial information before intragroup eliminations for the non-wholly owned subsidiary as of March 31, 2023 and March 31, 2022 and the
three month periods then ended:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Non-controlling interest percentage&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;18.1%&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;18.1%&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Current&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;296,337&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,250,900&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Non-current&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,491,634&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,571,602&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;2,787,971&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;7,822,502&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;151,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;665,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Non-current&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;40,803,631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;36,933,902&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;40,954,942&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;37,599,044&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Net liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(38,166,971&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(29,776,542&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(6,515,823&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(5,018,761&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Net loss&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(733,116&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(3,355,418&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Net loss attributed to non-controlling interest&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(132,694&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(773,517&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfBusinessCombinationsExplanatory>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired contextRef="c123" decimals="3" unitRef="pure">0.413</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired contextRef="c124" decimals="3" unitRef="pure">0.252</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <vs:ExchangeOfCommonShares contextRef="c125" decimals="0" unitRef="shares">38268</vs:ExchangeOfCommonShares>
    <vs:PurchaseOfWarrantsShares contextRef="c125" decimals="0" unitRef="shares">19134</vs:PurchaseOfWarrantsShares>
    <ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination contextRef="c125">The
common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result,
the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884
against reserves. The effect on non-controlling interest was a reduction of $2,053,199.</ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired contextRef="c126" decimals="3" unitRef="pure">0.003</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <vs:ExchangeOfCommonShares contextRef="c127" decimals="0" unitRef="shares">189</vs:ExchangeOfCommonShares>
    <vs:PurchaseOfWarrantsShares contextRef="c127" decimals="0" unitRef="shares">95</vs:PurchaseOfWarrantsShares>
    <ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination contextRef="c127">The common
shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company
increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves.
The effect on non-controlling interest was a reduction of $19,433.</ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired contextRef="c128" decimals="3" unitRef="pure">0.151</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <vs:ExchangeOfCommonShares contextRef="c129" decimals="0" unitRef="shares">11441</vs:ExchangeOfCommonShares>
    <ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination contextRef="c130">The common shares were determined to have
a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over
net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.</ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination>
    <vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Non-controlling interest percentage&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;18.1%&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;18.1%&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Current&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;296,337&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,250,900&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Non-current&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,491,634&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,571,602&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;2,787,971&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;7,822,502&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;151,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;665,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Non-current&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;40,803,631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;36,933,902&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;40,954,942&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;37,599,044&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Net liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(38,166,971&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(29,776,542&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Non-controlling interest&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(6,515,823&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(5,018,761&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Net loss&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(733,116&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(3,355,418&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Net loss attributed to non-controlling interest&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(132,694&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(773,517&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock>
    <vs:NoncontrollingInterestPercentage contextRef="c1" decimals="3" unitRef="pure">0.181</vs:NoncontrollingInterestPercentage>
    <vs:NoncontrollingInterestPercentage contextRef="c34" decimals="3" unitRef="pure">0.181</vs:NoncontrollingInterestPercentage>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">296337</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">5250900</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">2491634</ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">2571602</ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate>
    <vs:AssetsRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">2787971</vs:AssetsRecognisedAsOfAcquisitionDate>
    <vs:AssetsRecognisedAsOfAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">7822502</vs:AssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">151311</ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">665142</ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">40803631</ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">36933902</ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <vs:LiabilitiesRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">40954942</vs:LiabilitiesRecognisedAsOfAcquisitionDate>
    <vs:LiabilitiesRecognisedAsOfAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">37599044</vs:LiabilitiesRecognisedAsOfAcquisitionDate>
    <vs:NetLiabilities contextRef="c1" decimals="0" unitRef="usd">-38166971</vs:NetLiabilities>
    <vs:NetLiabilities contextRef="c34" decimals="0" unitRef="usd">-29776542</vs:NetLiabilities>
    <ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">6515823</ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate>
    <ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate contextRef="c34" decimals="0" unitRef="usd">5018761</ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate>
    <vs:NetLoss contextRef="c0" decimals="0" unitRef="usd">-733116</vs:NetLoss>
    <vs:NetLoss contextRef="c3" decimals="0" unitRef="usd">-3355418</vs:NetLoss>
    <vs:NetLossAttributedToNoncontrollingInterest contextRef="c0" decimals="0" unitRef="usd">-132694</vs:NetLossAttributedToNoncontrollingInterest>
    <vs:NetLossAttributedToNoncontrollingInterest contextRef="c3" decimals="0" unitRef="usd">-773517</vs:NetLossAttributedToNoncontrollingInterest>
    <ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;9.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;ACQUISITION OF XCITE INTERACTIVE, INC.&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;&lt;i&gt;A) Summary of the Acquisition &lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On June 3, 2021, the Company closed
its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the
Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration
for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common
shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional
2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt
at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional
$2,865 on July 26, 2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"/&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The acquisition was accounted for using the
acquisition method pursuant to IFRS 3, &#x201c;Business Combinations&#x201d;. Under the acquisition method, assets and liabilities are
measured at their estimated fair value on the date of acquisition with the exception of income tax, stock-based compensation, lease liabilities
and ROU assets. The total consideration was allocated to the tangible and intangible assets acquired and liabilities assumed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The following table summarizes the
details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;&lt;i&gt;B) Consideration &lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-indent: 0in"&gt;Common shares&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,890,029&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,225&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Working capital adjustment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(163,902&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: 0in"&gt;PPP shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;346,031&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Total Consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;13,184,383&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Identifiable Assets Acquired and Liabilities Assumed&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;27,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Accounts Receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;37,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Property, Plant and Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Intangible Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,140,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Other Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,409&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Accounts Payable and Accrued Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(524,853&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in"&gt;Other Liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(123,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in"&gt;Total Identifiable Assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,603,724&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in"&gt;Goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,580,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Goodwill recognized is attributable to the synergies expected
to be achieved. Goodwill is not deductible for tax purposes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;&lt;i&gt;C) Impairment of Goodwill and
Intangible Assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company conducts an annual impairment
analysis in accordance with IAS 36 Impairment of Assets. A number of factors influenced the performance of Xcite Interactive in 2022 and
beyond, including reduced revenue projections, the time and cost involved in creating custom games, the departure of key Xcite employees,
and the competitive landscape of the fan engagement industry. As a result, the Company engaged a third-party to conduct an impairment
analysis as of December 31, 2022.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The analysis determined that the recoverable
amount was $4,425,000 resulting in an impairment of $8,254,000. The goodwill balance of $6,580,660 was written down to $0. The additional
impairment of $1,673,340 was attributed on a pro-rata basis to the intangible assets related the Xcite acquisition. These assets include
customer relationships, tradename, and developed technology.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;&lt;i&gt;D) Revenue and Profit Contribution
&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The acquired business contributed revenues of $141,270 and
$314,017 for the three month period ended March 31, 2023 and 2022, respectively.&lt;/p&gt;</ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory>
    <vs:SummaryOfAcquisitionDescription contextRef="c131">On June 3, 2021, the Company closed
its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the
Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration
for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common
shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional
2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt
at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional
$2,865 on July 26, 2021.</vs:SummaryOfAcquisitionDescription>
    <vs:ScheduleOfConsiderationTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-indent: 0in"&gt;Common shares&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,890,029&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,225&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Working capital adjustment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(163,902&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-indent: 0in"&gt;PPP shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;346,031&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Total Consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;13,184,383&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Identifiable Assets Acquired and Liabilities Assumed&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;27,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Accounts Receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;37,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Property, Plant and Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Intangible Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,140,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Other Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,409&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 0in"&gt;Accounts Payable and Accrued Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(524,853&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in"&gt;Other Liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(123,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0in"&gt;Total Identifiable Assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,603,724&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in"&gt;Goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,580,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</vs:ScheduleOfConsiderationTableTextBlock>
    <vs:CommonShares contextRef="c1" decimals="INF" unitRef="shares">12890029</vs:CommonShares>
    <ifrs-full:OtherCashAndCashEquivalents contextRef="c1" decimals="0" unitRef="usd">112225</ifrs-full:OtherCashAndCashEquivalents>
    <vs:WorkingCapitalAdjustment contextRef="c1" decimals="0" unitRef="usd">-163902</vs:WorkingCapitalAdjustment>
    <vs:PPPShare contextRef="c1" decimals="0" unitRef="usd">346031</vs:PPPShare>
    <ifrs-full:ConsiderationPaidReceived contextRef="c0" decimals="0" unitRef="usd">13184383</ifrs-full:ConsiderationPaidReceived>
    <vs:CashAmount contextRef="c1" decimals="0" unitRef="usd">27124</vs:CashAmount>
    <vs:AccountsReceivable contextRef="c1" decimals="0" unitRef="usd">37719</vs:AccountsReceivable>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c0" decimals="0" unitRef="usd">34496</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:OtherIntangibleAssets contextRef="c1" decimals="0" unitRef="usd">7140000</ifrs-full:OtherIntangibleAssets>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets contextRef="c0" decimals="0" unitRef="usd">12409</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets>
    <vs:AccountsPayableAndAccruedLiabilitiesAmount contextRef="c1" decimals="0" unitRef="usd">-524853</vs:AccountsPayableAndAccruedLiabilitiesAmount>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities contextRef="c0" decimals="0" unitRef="usd">-123171</ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities>
    <ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed contextRef="c1" decimals="0" unitRef="usd">6603724</ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed>
    <ifrs-full:GoodwillRecognisedAsOfAcquisitionDate contextRef="c1" decimals="0" unitRef="usd">6580659</ifrs-full:GoodwillRecognisedAsOfAcquisitionDate>
    <vs:RecoverableAmount contextRef="c0" decimals="0" unitRef="usd">4425000</vs:RecoverableAmount>
    <ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome contextRef="c0" decimals="0" unitRef="usd">8254000</ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome>
    <vs:GoodwillAmount contextRef="c1" decimals="0" unitRef="usd">6580660</vs:GoodwillAmount>
    <ifrs-full:IntangibleAssetsUnderDevelopment contextRef="c1" decimals="0" unitRef="usd">0</ifrs-full:IntangibleAssetsUnderDevelopment>
    <vs:AdditionalImpairment contextRef="c0" decimals="0" unitRef="usd">1673340</vs:AdditionalImpairment>
    <ifrs-full:OtherRevenue contextRef="c0" decimals="0" unitRef="usd">141270</ifrs-full:OtherRevenue>
    <ifrs-full:OtherRevenue contextRef="c3" decimals="0" unitRef="usd">314017</ifrs-full:OtherRevenue>
    <ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;10.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;INTANGIBLE ASSETS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Intangible assets are comprised of
a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games
to their players. The Company continues to develop new apps, therefore additional costs were capitalized during the three-month period
ended March 31, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Software&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Customer&lt;br/&gt; Relationships&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Tradename&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Developed &lt;br/&gt; Technology&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: justify; padding-left: 0.125in"&gt;At December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,218,908&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,840,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;750,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,550,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,358,908&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,496,621&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-80"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-81"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-82"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,496,621&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Impairments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-83"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,194,377&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(235,555&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(243,407&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,673,340&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,748,072&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,645,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,306,593&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,214,732&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-84"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-85"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-86"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; font-weight: bold; text-align: justify"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;14,757,622&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;3,645,623&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,306,593&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;20,224,282&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Accumulated amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,481,679&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;403,333&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-87"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;301,389&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,186,401&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,729,326&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;691,430&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-88"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;516,667&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,937,423&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;11,334,223&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,037,144&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-89"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;775,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;13,156,368&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;479,187&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;88,599&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-90"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118,569&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;686,355&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; font-weight: bold; text-align: justify"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;11,813,410&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,125,743&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-91"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;893,569&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;13,832,722&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Carrying amounts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,636,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,494,286&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;750,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,291,667&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,172,507&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;At December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,403,849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,608,479&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;531,593&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,058,366&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; font-weight: bold; text-align: justify"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;2,934,212&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;2,519,880&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;413,024&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;6,381,563&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
    <vs:ScheduleOfIntangibleAssetsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Software&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Customer&lt;br/&gt; Relationships&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Tradename&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Developed &lt;br/&gt; Technology&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: justify; padding-left: 0.125in"&gt;At December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,218,908&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,840,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;750,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,550,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,358,908&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,496,621&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-80"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-81"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-82"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,496,621&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Impairments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-83"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,194,377&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(235,555&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(243,407&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,673,340&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,748,072&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,645,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,306,593&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,214,732&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Additions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-84"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-85"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-86"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; font-weight: bold; text-align: justify"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;14,757,622&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;3,645,623&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,306,593&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;20,224,282&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Accumulated amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,481,679&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;403,333&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-87"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;301,389&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,186,401&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,729,326&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;691,430&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-88"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;516,667&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,937,423&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;11,334,223&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,037,144&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-89"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;775,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;13,156,368&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;Amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;479,187&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;88,599&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-90"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;118,569&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;686,355&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; font-weight: bold; text-align: justify"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;11,813,410&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,125,743&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-91"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;893,569&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;13,832,722&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Carrying amounts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 0.125in"&gt;At December 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,636,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,494,286&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;750,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,291,667&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,172,507&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 0.125in"&gt;At December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,403,849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,608,479&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;531,593&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,058,366&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; font-weight: bold; text-align: justify"&gt;At March 31, 2023&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;2,934,212&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;2,519,880&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;514,445&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;413,024&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;6,381,563&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:ScheduleOfIntangibleAssetsTableTextBlock>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c132" decimals="0" unitRef="usd">12218908</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c133" decimals="0" unitRef="usd">4840000</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c134" decimals="0" unitRef="usd">750000</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c135" decimals="0" unitRef="usd">1550000</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c86" decimals="0" unitRef="usd">19358908</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:Additions1 contextRef="c136" decimals="0" unitRef="usd">2496621</vs:Additions1>
    <vs:Additions1 contextRef="c89" decimals="0" unitRef="usd">2496621</vs:Additions1>
    <vs:Impairments contextRef="c137" decimals="0" unitRef="usd">-1194377</vs:Impairments>
    <vs:Impairments contextRef="c138" decimals="0" unitRef="usd">-235555</vs:Impairments>
    <vs:Impairments contextRef="c139" decimals="0" unitRef="usd">-243407</vs:Impairments>
    <vs:Impairments contextRef="c89" decimals="0" unitRef="usd">-1673340</vs:Impairments>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c140" decimals="0" unitRef="usd">14748072</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c141" decimals="0" unitRef="usd">3645623</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c142" decimals="0" unitRef="usd">514445</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c143" decimals="0" unitRef="usd">1306593</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c92" decimals="0" unitRef="usd">20214732</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:Additions1 contextRef="c144" decimals="0" unitRef="usd">9550</vs:Additions1>
    <vs:Additions1 contextRef="c95" decimals="0" unitRef="usd">9550</vs:Additions1>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c148" decimals="0" unitRef="usd">14757622</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c149" decimals="0" unitRef="usd">3645623</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c150" decimals="0" unitRef="usd">514445</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c151" decimals="0" unitRef="usd">1306593</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c98" decimals="0" unitRef="usd">20224282</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c152" decimals="0" unitRef="usd">9481679</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c153" decimals="0" unitRef="usd">403333</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c155" decimals="0" unitRef="usd">301389</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c101" decimals="0" unitRef="usd">10186401</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c156" decimals="0" unitRef="usd">1729326</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c157" decimals="0" unitRef="usd">691430</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c159" decimals="0" unitRef="usd">516667</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c104" decimals="0" unitRef="usd">2937423</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c160" decimals="0" unitRef="usd">11334223</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c161" decimals="0" unitRef="usd">1037144</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c163" decimals="0" unitRef="usd">775000</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c107" decimals="0" unitRef="usd">13156368</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c164" decimals="0" unitRef="usd">479187</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c165" decimals="0" unitRef="usd">88599</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c167" decimals="0" unitRef="usd">118569</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c110" decimals="0" unitRef="usd">686355</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c168" decimals="0" unitRef="usd">11813410</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c169" decimals="0" unitRef="usd">1125743</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c171" decimals="0" unitRef="usd">893569</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c113" decimals="0" unitRef="usd">13832722</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c172" decimals="0" unitRef="usd">2636555</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c173" decimals="0" unitRef="usd">4494286</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c174" decimals="0" unitRef="usd">750000</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c175" decimals="0" unitRef="usd">1291667</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c116" decimals="0" unitRef="usd">9172507</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c176" decimals="0" unitRef="usd">3403849</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c177" decimals="0" unitRef="usd">2608479</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c178" decimals="0" unitRef="usd">514445</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c179" decimals="0" unitRef="usd">531593</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c119" decimals="0" unitRef="usd">7058366</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c180" decimals="0" unitRef="usd">2934212</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c181" decimals="0" unitRef="usd">2519880</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c182" decimals="0" unitRef="usd">514445</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c183" decimals="0" unitRef="usd">413024</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:IntangibleAssetsOtherThanGoodwillAmount contextRef="c122" decimals="0" unitRef="usd">6381563</vs:IntangibleAssetsOtherThanGoodwillAmount>
    <vs:AccountsPayableAndAccruedLiabilitiestextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;11.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;ACCOUNTS PAYABLE AND ACCRUED LIABILITIES&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s accounts payable
and accrued liabilities are comprised of the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt;
 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Accounts payable (Note 12)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,976&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;138,276&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Due to related parties (Note 12 and Note 14)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;121,235&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;304,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accrued liabilities (Note 12)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;27,905&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;79,113&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;260,116&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;522,012&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:AccountsPayableAndAccruedLiabilitiestextBlock>
    <vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt;
 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Accounts payable (Note 12)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;110,976&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;138,276&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Due to related parties (Note 12 and Note 14)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;121,235&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;304,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accrued liabilities (Note 12)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;27,905&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;79,113&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;260,116&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;522,012&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock>
    <ifrs-full:TradeAndOtherPayables contextRef="c1" decimals="0" unitRef="usd">110976</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:TradeAndOtherPayables contextRef="c2" decimals="0" unitRef="usd">138276</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:TradeAndOtherPayablesToRelatedParties contextRef="c1" decimals="0" unitRef="usd">121235</ifrs-full:TradeAndOtherPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherPayablesToRelatedParties contextRef="c2" decimals="0" unitRef="usd">304623</ifrs-full:TradeAndOtherPayablesToRelatedParties>
    <vs:AccruedLiabilitiesAmount contextRef="c1" decimals="0" unitRef="usd">27905</vs:AccruedLiabilitiesAmount>
    <vs:AccruedLiabilitiesAmount contextRef="c2" decimals="0" unitRef="usd">79113</vs:AccruedLiabilitiesAmount>
    <ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities contextRef="c1" decimals="0" unitRef="usd">260116</ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities>
    <ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities contextRef="c2" decimals="0" unitRef="usd">522012</ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;12.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;NOTES PAYABLE &#x2013; RELATED PARTY&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the three month period ended March 31, 2023, the Company repaid $36,795 of principal. As at March 31, 2023, the Company had recorded
$22,723 in accrued interest which was included in accounts payable and accrued liabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the year ended December 31,
2022, the Company repaid $64,550 of principal. As at December 31, 2022, the Company had recorded $23,456 in accrued interest which was
included in accounts payable and accrued liabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the three month period ended
March 31, 2023, the Company recorded finance expense of &lt;span style="-sec-ix-hidden: hidden-fact-92"&gt;$0&lt;/span&gt; (December 31, 2022 - $60,770). As of March 31, 2023, all notes are fully accreted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Amount&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;b&gt;($)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%"&gt;Balance, December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,786,183&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Foreign currency adjustment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(177,690&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Repayments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(64,550&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Finance expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;60,770&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Balance, December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,604,713&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Foreign currency adjustment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(125&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Repayments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(36,795&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;Balance, March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;2,567,793&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;Current&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;2,567,793&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;Non-current&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;0&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <vs:RepaidOfPrincipalAmount contextRef="c0" decimals="0" unitRef="usd">36795</vs:RepaidOfPrincipalAmount>
    <vs:AccruedInterest contextRef="c1" decimals="0" unitRef="usd">22723</vs:AccruedInterest>
    <vs:RepaidOfPrincipalAmount contextRef="c184" decimals="0" unitRef="usd">64550</vs:RepaidOfPrincipalAmount>
    <vs:AccruedInterest contextRef="c2" decimals="0" unitRef="usd">23456</vs:AccruedInterest>
    <ifrs-full:FinanceCosts contextRef="c184" decimals="0" unitRef="usd">60770</ifrs-full:FinanceCosts>
    <vs:ScheduleOfNotesToTheirPresentValueTabletextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Amount&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"/&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;b&gt;($)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%"&gt;Balance, December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,786,183&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Foreign currency adjustment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(177,690&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Repayments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(64,550&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Finance expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;60,770&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Balance, December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,604,713&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Foreign currency adjustment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(125&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Repayments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(36,795&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;Balance, March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;2,567,793&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;Current&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;2,567,793&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;Non-current&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;0&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:ScheduleOfNotesToTheirPresentValueTabletextBlock>
    <vs:Notespayable contextRef="c14" decimals="0" unitRef="usd">2786183</vs:Notespayable>
    <vs:ForeignCurrencyAdjustment1 contextRef="c184" decimals="0" unitRef="usd">-177690</vs:ForeignCurrencyAdjustment1>
    <vs:RepaymentsOfBorrowingClassifiedAsFinancingActivities contextRef="c184" decimals="0" unitRef="usd">-64550</vs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
    <ifrs-full:FinanceIncomeCost contextRef="c184" decimals="0" unitRef="usd">60770</ifrs-full:FinanceIncomeCost>
    <vs:Notespayable contextRef="c2" decimals="0" unitRef="usd">2604713</vs:Notespayable>
    <vs:GrossForeignExchangeAdjustment contextRef="c1" decimals="0" unitRef="usd">-125</vs:GrossForeignExchangeAdjustment>
    <ifrs-full:RepaymentsOfCurrentBorrowings contextRef="c0" decimals="0" unitRef="usd">36795</ifrs-full:RepaymentsOfCurrentBorrowings>
    <vs:Notespayable contextRef="c1" decimals="0" unitRef="usd">2567793</vs:Notespayable>
    <vs:Currentleaseliability contextRef="c0" decimals="0" unitRef="usd">2567793</vs:Currentleaseliability>
    <vs:Noncurrentleaseliability contextRef="c0" decimals="0" unitRef="usd">0</vs:Noncurrentleaseliability>
    <ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;13.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;SHARE CAPITAL AND RESERVES&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;a) Authorized
share capital&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: -31.5pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;We are authorized to issue an unlimited
number of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of March 31, 2023, there were
338 Class A Shares issued and outstanding.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify; text-indent: -22.65pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;b) Issued
share capital&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the three-month period ended March 31, 2023, the Company:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 2,500,000 shares at a price of $0.90 per share for total proceeds of $2,250,000 in a registered
direct offering. In connection with the offering, the Company incurred $226,544 in issuance costs as part of the transaction.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 4,042,000 common shares pursuant to exercise of 4,042,000 warrants at a price of $1.10 per share
for total proceeds of $4,446,200.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;span style="text-decoration:underline"&gt;Escrow&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.65pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;At March 31, 2023, 21 common shares
(December 31, 2022 &#x2013; 21) of the Company are held in escrow due to misplaced share certificates originally issued to three individual
shareholders.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;During the year ended December 31,
2022, the Company:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 291,667 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted
of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. In connection with the
offering, the Company incurred $900,720 in issuance costs as part of the transaction.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 11,441 shares, which were converted from Versus Holdco shares.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;iii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 39,375 shares at a price of $22.20 per unit for total proceeds of $874,125 as a result of the underwriter
exercising the overallotment.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;iv)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 4,196 shares related to the Xcite acquisition and the vesting of key employee shares.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;v)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 276,334 units at a price of $7.80 per unit for total proceeds of $2,155,195. The offering consisted
of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering, the Company incurred $313,482 in issuance costs
as part of the transaction.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;vi)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 412,293 shares at $2.72 per share in a private placement offering for total proceeds of $1,119,373.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;vii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 2,100,000 units at a price of $1.00 per unit for total proceeds of $2,099,866. The offering consisted
of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the offering, the Company incurred $522,460 in issuance
costs as part of the transaction.	&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.8in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;c) Stock
options&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;The Company may grant incentive stock
options to its officers, directors, employees, and consultants. The Company has implemented a rolling Stock Option Plan (the &#x201c;Plan&#x201d;)
whereby the Company can issue up to 10% of the issued and outstanding common shares of the Company. Options have a maximum term of ten
years and vesting is determined by the Board of Directors.	&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;A continuity schedule of outstanding stock options is as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Number&lt;br/&gt;
 Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Weighted Average &lt;br/&gt;
Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Balance &#x2013;December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;129,451&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;63.60&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;104,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-93"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-94"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,183&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;92.81&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance &#x2013;December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;227,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;37.13&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;400,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-95"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-96"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(60,375&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;48.95&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: justify"&gt;Balance &#x2013; March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;567,413&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10.33&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the three months ended March
31, 2023, 400,000 stock options were granted by the Company. During the three months ended March 31, 2023, the Company recorded a share-based
compensation adjustment of ($1,247,113) (March 31, 2022 - $508,403) relating to options forfeited as a result of the Company&#x2019;s corporate
restructuring in January 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the year ended December 31,
2022, 104,520 stock options were granted by the Company. During the year ended December 31, 2022, the Company recorded share-based compensation
of $1,567,583 relating to options vested during the period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;The Company used the following assumptions in calculating
the fair value of stock options for the period ended:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.6pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, &lt;br/&gt;
2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="width: 15%; text-align: center"&gt;3.93%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; text-align: center"&gt;2.14% &#x2013; 4.03%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected life of options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5.0 years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5.0 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-97; font-size: 10pt"&gt;Nil&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-98"&gt;Nil&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;132.65%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;96.90% &#x2013; 112.40%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;At March 31, 2023, the Company had
incentive stock options outstanding as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: left"&gt;Expiry Date&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Options&lt;br/&gt;
&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Exercise &lt;br/&gt;
&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Price&lt;/b&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&#160;Average&lt;br/&gt; Remaining Life&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;(years)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;June 6, 2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;937&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;85.50&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.17&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;September 4, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;688&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.55&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;April 2, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,961&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;37.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;June 27, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;38.40&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.25&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;September 27, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;67.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;October 22, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;60.45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.58&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;July 24, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,794&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.70&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;July 31, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,610&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.70&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;August 10, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;833&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.70&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-99"&gt;2,42&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;June 1, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;105.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;June 29, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;84.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.25&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;August 19, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;29,682&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;63.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;March 18, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;800&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;May 10, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11.85&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;August 17, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;79,543&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;September 20, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;February 13, 2028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;400,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;567,413&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10.33&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4.53&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;d) &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Share purchase warrants&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;A continuity schedule of outstanding
share purchase warrants is as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number &lt;br/&gt; Outstanding&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted Average &lt;br/&gt; Exercise&#160;Price&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;($)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Balance &#x2013; December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;299,077&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;102.45&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-100"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-101"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Expired&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(186,586&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96.30&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Issued&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,166,044&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3.42&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance &#x2013; December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,278,535&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.74&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,042,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Expired&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-102"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-103"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Issued&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="font-size: 10pt"&gt;Balance &#x2013; March 31, 2023&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,411,535&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;18.44&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"&gt;During the period ended March 31, 2023, the Company:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 175,000 placement agent warrants in conjunction with a registered direct offering on February 2,
2023, with an exercise price of $0.90 per share.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;During the year ended December 31, 2022, the Company:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Completed a public offering on February 28, 2022, and issued 291,669 units at a price of $24.00 per unit
for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per
share until February 28, 2027.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 39,375 units on March 24, 2022, at a price of $22.20 per unit for total proceeds of $874,125 because
the underwriter exercised its overallotment option. Each unit consisted of one common share and one warrant, to purchase one common share
at $28.80 per share until February 28, 2027.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;iii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Issued 414,500 warrants on July 18, 2022, to purchase common shares, each exercisable for one common share
at an exercise price of $7.80 per share in an offer to an investor.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;iv)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Completed a public offering on December 9, 2022 and issued 2,100,000 units for total proceeds of $2,099,866.
Each unit consists of (1) either (a) one common share or (b) one pre-funded warrant to purchase one common share and (2) two warrants
to purchase one common share each, at a public offering price of $1.00 per unit. The unit will have an exercise price of $1.10 per share,
are exercisable immediately upon issuance, and will expire five years following the date of issuance. An additional 220,500 warrants were
provided to placement agents with an exercise price of $1.25 per share. 	&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;The Company used the following assumptions in calculating
the fair value of the warrants for the period ended:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;3.60% - 3.81%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected life of warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;2.83 &#x2013; 4.92 years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104"&gt;Nil&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 82%"&gt;Volatility&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="width: 15%; text-align: center"&gt;132.65%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Weighted average fair value per warrant&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;$&lt;/td&gt;&lt;td style="text-align: center"&gt;0.29&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"/&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;At March 31, 2023, the Company had
share purchase warrants outstanding as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Expiry Date&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Warrants&lt;br/&gt;
Outstanding&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Exercise&lt;br/&gt;
Price&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted&#160;Average &lt;br/&gt; Remaining Life&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(years)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;&lt;span style="font-size: 10pt"&gt;January 20, 2026&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;112,491&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;112.50&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.83&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;February 28, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;331,044&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.92&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;December 6, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;220,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.25&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;December 9, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;158,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;January 18, 2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;414,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;February 2, 2028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4.92&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,411,535&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18.44&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory>
    <ifrs-full:NumberOfSharesIssued contextRef="c185" decimals="0" unitRef="shares">338</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:NumberOfSharesOutstanding contextRef="c185" decimals="0" unitRef="shares">338</ifrs-full:NumberOfSharesOutstanding>
    <vs:IssuedShareCapitalDescription contextRef="c0">i)Issued 2,500,000 shares at a price of $0.90 per share for total proceeds of $2,250,000 in a registered
direct offering. In connection with the offering, the Company incurred $226,544 in issuance costs as part of the transaction.
ii)Issued 4,042,000 common shares pursuant to exercise of 4,042,000 warrants at a price of $1.10 per share
for total proceeds of $4,446,200.&#160;Escrow&#160;At March 31, 2023, 21 common shares
(December 31, 2022 &#x2013; 21) of the Company are held in escrow due to misplaced share certificates originally issued to three individual
shareholders.&#160;</vs:IssuedShareCapitalDescription>
    <vs:IssuedShareCapitalDescription contextRef="c184">i)Issued 291,667 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted
of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. In connection with the
offering, the Company incurred $900,720 in issuance costs as part of the transaction.
ii)Issued 11,441 shares, which were converted from Versus Holdco shares.&#160;
iii)Issued 39,375 shares at a price of $22.20 per unit for total proceeds of $874,125 as a result of the underwriter
exercising the overallotment.&#160;
iv)Issued 4,196 shares related to the Xcite acquisition and the vesting of key employee shares.&#160;
v)Issued 276,334 units at a price of $7.80 per unit for total proceeds of $2,155,195. The offering consisted
of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering, the Company incurred $313,482 in issuance costs
as part of the transaction.&#160;
vi)Issued 412,293 shares at $2.72 per share in a private placement offering for total proceeds of $1,119,373.&#160;
vii)Issued 2,100,000 units at a price of $1.00 per unit for total proceeds of $2,099,866. The offering consisted
of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the offering, the Company incurred $522,460 in issuance
costs as part of the transaction.	&#160;</vs:IssuedShareCapitalDescription>
    <vs:CommonSharesIssuedAndOutstandingPercentage contextRef="c0" decimals="2" unitRef="pure">0.10</vs:CommonSharesIssuedAndOutstandingPercentage>
    <vs:ShareOptionVestingPeriod contextRef="c0">P10Y</vs:ShareOptionVestingPeriod>
    <ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Number&lt;br/&gt;
 Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;Weighted Average &lt;br/&gt;
Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Balance &#x2013;December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;129,451&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;63.60&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;104,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-93"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-94"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,183&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;92.81&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance &#x2013;December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;227,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;37.13&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;400,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-95"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-96"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-align: justify"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(60,375&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;48.95&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: justify"&gt;Balance &#x2013; March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;567,413&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10.33&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory>
    <vs:NumberOfShareOutstandingBalance contextRef="c14" decimals="INF" unitRef="shares">129451</vs:NumberOfShareOutstandingBalance>
    <vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019 contextRef="c14" decimals="2" unitRef="usdPershares">63.6</vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019>
    <vs:NumberOfOutstandingGranted contextRef="c184" decimals="INF" unitRef="shares">104520</vs:NumberOfOutstandingGranted>
    <ifrs-full:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 contextRef="c184" decimals="2" unitRef="usdPershares">6.19</ifrs-full:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019>
    <vs:NumberOfOutstandingForfeited contextRef="c184" decimals="INF" unitRef="shares">-6183</vs:NumberOfOutstandingForfeited>
    <ifrs-full:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 contextRef="c184" decimals="2" unitRef="usdPershares">92.81</ifrs-full:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019>
    <vs:NumberOfShareOutstandingBalance contextRef="c2" decimals="INF" unitRef="shares">227788</vs:NumberOfShareOutstandingBalance>
    <vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019 contextRef="c2" decimals="2" unitRef="usdPershares">37.13</vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019>
    <vs:NumberOfOutstandingGranted contextRef="c0" decimals="INF" unitRef="shares">400000</vs:NumberOfOutstandingGranted>
    <ifrs-full:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 contextRef="c0" decimals="2" unitRef="usdPershares">0.9</ifrs-full:WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019>
    <vs:NumberOfOutstandingForfeited contextRef="c0" decimals="INF" unitRef="shares">-60375</vs:NumberOfOutstandingForfeited>
    <ifrs-full:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 contextRef="c0" decimals="2" unitRef="usdPershares">48.95</ifrs-full:WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019>
    <vs:NumberOfShareOutstandingBalance contextRef="c1" decimals="INF" unitRef="shares">567413</vs:NumberOfShareOutstandingBalance>
    <vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019 contextRef="c1" decimals="2" unitRef="usdPershares">10.33</vs:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019>
    <vs:StocksOptionGranted contextRef="c0" decimals="0" unitRef="shares">400000</vs:StocksOptionGranted>
    <ifrs-full:KeyManagementPersonnelCompensation contextRef="c186" decimals="0" unitRef="usd">-1247113</ifrs-full:KeyManagementPersonnelCompensation>
    <ifrs-full:KeyManagementPersonnelCompensation contextRef="c3" decimals="0" unitRef="usd">508403</ifrs-full:KeyManagementPersonnelCompensation>
    <vs:StocksOptionGranted contextRef="c184" decimals="0" unitRef="shares">104520</vs:StocksOptionGranted>
    <ifrs-full:KeyManagementPersonnelCompensation contextRef="c184" decimals="0" unitRef="usd">1567583</ifrs-full:KeyManagementPersonnelCompensation>
    <ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, &lt;br/&gt;
2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="width: 15%; text-align: center"&gt;3.93%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%; text-align: center"&gt;2.14% &#x2013; 4.03%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected life of options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5.0 years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5.0 years&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-97; font-size: 10pt"&gt;Nil&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-98"&gt;Nil&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;132.65%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;96.90% &#x2013; 112.40%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted contextRef="c189" decimals="4" unitRef="pure">0.0393</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted contextRef="c190" decimals="4" unitRef="pure">0.0214</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted contextRef="c191" decimals="4" unitRef="pure">0.0403</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <vs:DescriptionOfOptionLifeShareOptionsGranted1 contextRef="c189">P5Y</vs:DescriptionOfOptionLifeShareOptionsGranted1>
    <vs:DescriptionOfOptionLifeShareOptionsGranted1 contextRef="c184">P5Y</vs:DescriptionOfOptionLifeShareOptionsGranted1>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted contextRef="c189" decimals="4" unitRef="pure">1.3265</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted contextRef="c190" decimals="4" unitRef="pure">0.969</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted contextRef="c191" decimals="4" unitRef="pure">1.124</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: left"&gt;Expiry Date&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Options&lt;br/&gt;
&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Exercise &lt;br/&gt;
&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;Price&lt;/b&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&#160;Average&lt;br/&gt; Remaining Life&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;(years)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;June 6, 2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;937&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;85.50&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.17&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;September 4, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;688&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.55&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;April 2, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,961&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;37.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;June 27, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;38.40&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.25&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;September 27, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;67.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;October 22, 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;60.45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.58&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;July 24, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,794&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.70&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;July 31, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,610&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.70&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;August 10, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;833&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;44.70&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-99"&gt;2,42&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;June 1, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;105.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;June 29, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;84.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.25&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;August 19, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;29,682&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;63.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;March 18, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;800&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;May 10, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11.85&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;August 17, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;79,543&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;September 20, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;February 13, 2028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;400,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;567,413&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10.33&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4.53&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory>
    <vs:OptionOutstanding contextRef="c192" decimals="INF" unitRef="shares">937</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c192" decimals="2" unitRef="usdPershares">85.5</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c192">P0Y2M1D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c193" decimals="INF" unitRef="shares">688</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c193" decimals="2" unitRef="usdPershares">44.55</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c193">P0Y5M1D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c194" decimals="INF" unitRef="shares">6961</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c194" decimals="2" unitRef="usdPershares">37.8</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c194">P1Y</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c195" decimals="INF" unitRef="shares">417</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c195" decimals="2" unitRef="usdPershares">38.4</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c195">P1Y3M</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c196" decimals="INF" unitRef="shares">17086</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c196" decimals="2" unitRef="usdPershares">67.95</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c196">P1Y6M</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c197" decimals="INF" unitRef="shares">834</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c197" decimals="2" unitRef="usdPershares">60.45</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c197">P1Y6M29D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c198" decimals="INF" unitRef="shares">11794</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c198" decimals="2" unitRef="usdPershares">44.7</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c198">P2Y3M29D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c199" decimals="INF" unitRef="shares">9610</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c199" decimals="2" unitRef="usdPershares">44.7</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c199">P2Y3M29D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c200" decimals="INF" unitRef="shares">833</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c200" decimals="2" unitRef="usdPershares">44.7</vs:ExercisePrice1>
    <vs:OptionOutstanding contextRef="c201" decimals="INF" unitRef="shares">3788</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c201" decimals="2" unitRef="usdPershares">105.6</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c201">P3Y2M1D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c202" decimals="INF" unitRef="shares">1500</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c202" decimals="2" unitRef="usdPershares">84.75</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c202">P3Y3M</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c203" decimals="INF" unitRef="shares">29682</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c203" decimals="2" unitRef="usdPershares">63</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c203">P3Y5M1D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c204" decimals="INF" unitRef="shares">800</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c204" decimals="2" unitRef="usdPershares">19.8</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c204">P4Y</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c205" decimals="INF" unitRef="shares">700</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c205" decimals="2" unitRef="usdPershares">11.85</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c205">P4Y2M1D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c206" decimals="INF" unitRef="shares">79543</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c206" decimals="2" unitRef="usdPershares">6</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c206">P4Y5M1D</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c207" decimals="INF" unitRef="shares">2240</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c207" decimals="2" unitRef="usdPershares">3.45</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c207">P4Y6M</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c208" decimals="INF" unitRef="shares">400000</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c208" decimals="2" unitRef="usdPershares">0.9</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c208">P5Y</vs:WeightedAverageRemainingLifeyears>
    <vs:OptionOutstanding contextRef="c0" decimals="INF" unitRef="shares">567413</vs:OptionOutstanding>
    <vs:ExercisePrice1 contextRef="c0" decimals="2" unitRef="usdPershares">10.33</vs:ExercisePrice1>
    <vs:WeightedAverageRemainingLifeyears contextRef="c0">P4Y6M10D</vs:WeightedAverageRemainingLifeyears>
    <ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number &lt;br/&gt; Outstanding&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted Average &lt;br/&gt; Exercise&#160;Price&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;($)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Balance &#x2013; December 31, 2021&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;299,077&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;102.45&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-100"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-101"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Expired&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(186,586&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96.30&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Issued&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,166,044&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3.42&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance &#x2013; December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,278,535&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.74&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,042,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 9pt"&gt;Expired&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-102"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-103"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Issued&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;&lt;span style="font-size: 10pt"&gt;Balance &#x2013; March 31, 2023&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,411,535&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;18.44&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory>
    <vs:PurchaseofWarrantsNumberOutstandingBalance contextRef="c14" decimals="INF" unitRef="shares">299077</vs:PurchaseofWarrantsNumberOutstandingBalance>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance contextRef="c14" decimals="2" unitRef="usdPershares">102.45</vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance>
    <vs:PurchaseofWarrantsNumberOutstandingExpired contextRef="c184" decimals="INF" unitRef="shares">-186586</vs:PurchaseofWarrantsNumberOutstandingExpired>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceExpired contextRef="c2" decimals="2" unitRef="usdPershares">96.3</vs:PurchaseofWarrantsWeightedAverageExercisePriceExpired>
    <vs:PurchaseofWarrantsNumberOutstandingIssued contextRef="c184" decimals="INF" unitRef="shares">5166044</vs:PurchaseofWarrantsNumberOutstandingIssued>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceIssued contextRef="c2" decimals="2" unitRef="usdPershares">3.42</vs:PurchaseofWarrantsWeightedAverageExercisePriceIssued>
    <vs:PurchaseofWarrantsNumberOutstandingBalance contextRef="c2" decimals="INF" unitRef="shares">5278535</vs:PurchaseofWarrantsNumberOutstandingBalance>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance contextRef="c2" decimals="2" unitRef="usdPershares">5.74</vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance>
    <vs:PurchaseofWarrantsNumberOutstandingExercised contextRef="c0" decimals="INF" unitRef="shares">-4042000</vs:PurchaseofWarrantsNumberOutstandingExercised>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceExercised contextRef="c1" decimals="2" unitRef="usdPershares">1.1</vs:PurchaseofWarrantsWeightedAverageExercisePriceExercised>
    <vs:PurchaseofWarrantsNumberOutstandingIssued contextRef="c0" decimals="INF" unitRef="shares">175000</vs:PurchaseofWarrantsNumberOutstandingIssued>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceIssued contextRef="c1" decimals="2" unitRef="usdPershares">0.9</vs:PurchaseofWarrantsWeightedAverageExercisePriceIssued>
    <vs:PurchaseofWarrantsNumberOutstandingBalance
      contextRef="c1"
      decimals="INF"
      id="ix_0_fact"
      unitRef="shares">1411535</vs:PurchaseofWarrantsNumberOutstandingBalance>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance
      contextRef="c1"
      decimals="2"
      id="ix_1_fact"
      unitRef="usdPershares">18.44</vs:PurchaseofWarrantsWeightedAverageExercisePriceBalance>
    <vs:WarrantsIssued contextRef="c187" decimals="0" unitRef="shares">1687341</vs:WarrantsIssued>
    <vs:WarrantsIssued contextRef="c188" decimals="0" unitRef="shares">175000</vs:WarrantsIssued>
    <us-gaap:WarrantExercisePriceDecrease contextRef="c188" decimals="2" unitRef="usdPershares">0.9</us-gaap:WarrantExercisePriceDecrease>
    <vs:SharePurchaseWarrantsDescription contextRef="c184">i)Completed a public offering on February 28, 2022, and issued 291,669 units at a price of $24.00 per unit
for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per
share until February 28, 2027.
ii)Issued 39,375 units on March 24, 2022, at a price of $22.20 per unit for total proceeds of $874,125 because
the underwriter exercised its overallotment option. Each unit consisted of one common share and one warrant, to purchase one common share
at $28.80 per share until February 28, 2027.&#160;
iii)Issued 414,500 warrants on July 18, 2022, to purchase common shares, each exercisable for one common share
at an exercise price of $7.80 per share in an offer to an investor.&#160;
iv)Completed a public offering on December 9, 2022 and issued 2,100,000 units for total proceeds of $2,099,866.
Each unit consists of (1) either (a) one common share or (b) one pre-funded warrant to purchase one common share and (2) two warrants
to purchase one common share each, at a public offering price of $1.00 per unit. The unit will have an exercise price of $1.10 per share,
are exercisable immediately upon issuance, and will expire five years following the date of issuance. An additional 220,500 warrants were
provided to placement agents with an exercise price of $1.25 per share. 	&#160;</vs:SharePurchaseWarrantsDescription>
    <vs:ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;3.60% - 3.81%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected life of warrants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;2.83 &#x2013; 4.92 years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-104"&gt;Nil&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 82%"&gt;Volatility&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="width: 15%; text-align: center"&gt;132.65%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Weighted average fair value per warrant&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;$&lt;/td&gt;&lt;td style="text-align: center"&gt;0.29&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"/&gt;</vs:ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock>
    <vs:PurchaseofWarrantsRiskfreeInterestRate contextRef="c189" decimals="4" unitRef="pure">0.036</vs:PurchaseofWarrantsRiskfreeInterestRate>
    <vs:PurchaseofWarrantsRiskfreeInterestRate contextRef="c209" decimals="4" unitRef="pure">0.0381</vs:PurchaseofWarrantsRiskfreeInterestRate>
    <vs:PurchaseofWarrantsExpectedLifeOfOptions contextRef="c189">P2Y9M29D</vs:PurchaseofWarrantsExpectedLifeOfOptions>
    <vs:PurchaseofWarrantsExpectedLifeOfOptions contextRef="c209">P4Y11M1D</vs:PurchaseofWarrantsExpectedLifeOfOptions>
    <vs:PurchaseofWarrantsVolatility contextRef="c0" decimals="4" unitRef="pure">1.3265</vs:PurchaseofWarrantsVolatility>
    <vs:PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare contextRef="c1" decimals="2" unitRef="usdPershares">0.29</vs:PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare>
    <vs:ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Expiry Date&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Warrants&lt;br/&gt;
Outstanding&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Exercise&lt;br/&gt;
Price&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted&#160;Average &lt;br/&gt; Remaining Life&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(years)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;&lt;span style="font-size: 10pt"&gt;January 20, 2026&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;112,491&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;112.50&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.83&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;February 28, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;331,044&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.92&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;December 6, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;220,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.25&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;December 9, 2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;158,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;January 18, 2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;414,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7.80&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;February 2, 2028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.90&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4.92&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,411,535&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18.44&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.7pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</vs:ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock>
    <vs:WarrantsOutstanding
      contextRef="c210"
      decimals="INF"
      id="ix_2_fact"
      unitRef="shares">112491</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount
      contextRef="c211"
      decimals="2"
      id="ix_3_fact"
      unitRef="usdPershares">112.5</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c210" id="ix_4_fact">P2Y9M29D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsOutstanding contextRef="c212" decimals="INF" unitRef="shares">331044</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount contextRef="c213" decimals="2" unitRef="usdPershares">28.8</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c212">P3Y11M1D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsOutstanding contextRef="c214" decimals="INF" unitRef="shares">220500</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount contextRef="c215" decimals="2" unitRef="usdPershares">1.25</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c214">P4Y8M1D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsOutstanding contextRef="c216" decimals="INF" unitRef="shares">158000</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount contextRef="c217" decimals="2" unitRef="usdPershares">1.1</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c216">P4Y8M1D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsOutstanding contextRef="c218" decimals="INF" unitRef="shares">414500</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount contextRef="c219" decimals="2" unitRef="usdPershares">7.8</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c218">P4Y9M29D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsOutstanding contextRef="c220" decimals="INF" unitRef="shares">175000</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount contextRef="c221" decimals="2" unitRef="usdPershares">0.9</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c220">P4Y11M1D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsOutstanding contextRef="c0" decimals="INF" unitRef="shares">1411535</vs:WarrantsOutstanding>
    <vs:ExercisePricePerShareAmount contextRef="c1" decimals="2" unitRef="usdPershares">18.44</vs:ExercisePricePerShareAmount>
    <vs:WeightedAverageRemainingLifes contextRef="c0">P4Y5M1D</vs:WeightedAverageRemainingLifes>
    <vs:WarrantsIssued contextRef="c0" decimals="0" unitRef="shares">1687341</vs:WarrantsIssued>
    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;14.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The following summarizes the Company&#x2019;s
related party transactions, not disclosed elsewhere in these condensed interim consolidated financial statements, during the three months
ended March 31, 2023 and 2022. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and
certain directors and officers and companies controlled or significantly influenced by them.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Key Management Personnel&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;88,179&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;88,583&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;91,899&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;91,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,518&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;77,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;77,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,786&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;73,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,036&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;50,838&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the Chief Innovation &lt;br/&gt;Officer of the Company, including share-based compensation vested for &lt;br/&gt;incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-105"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;43,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;23,826&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;178,387&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;464,931&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;660,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;span style="text-decoration:underline"&gt;Other Related Party Payments&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Office sharing and occupancy costs
of $18,676 during the three months ended March 31, 2023 (December 31, 2022 - $64,741) were paid or accrued to a corporation that shares
management in common with the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Amounts Outstanding&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;a)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;At March 31, 2023, a total of $121,235 (December 31, 2022 - $304,623) was included in accounts payable
and accrued liabilities owing to officers, directors, or companies controlled by them. These amounts are unsecured and non-interest bearing
(Note 11).&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;b)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;At March 31, 2023, a total of $2,567,793 (December 31, 2022 - $2,604,713) of notes are payable to a director
of the Company (Note 12).&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;88,179&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;88,583&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;91,899&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;91,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,518&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;77,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;77,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,786&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;73,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54,036&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;50,838&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to the Chief Innovation &lt;br/&gt;Officer of the Company, including share-based compensation vested for &lt;br/&gt;incentive stock options and performance warrants.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-105"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;43,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"&gt;Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;23,826&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;178,387&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;464,931&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;660,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c222" decimals="0" unitRef="usd">88179</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c223" decimals="0" unitRef="usd">88583</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c224" decimals="0" unitRef="usd">91899</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c225" decimals="0" unitRef="usd">91340</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c226" decimals="0" unitRef="usd">54518</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c227" decimals="0" unitRef="usd">56880</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c228" decimals="0" unitRef="usd">77686</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c229" decimals="0" unitRef="usd">77048</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c230" decimals="0" unitRef="usd">74786</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c231" decimals="0" unitRef="usd">73418</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c232" decimals="0" unitRef="usd">54036</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c233" decimals="0" unitRef="usd">50838</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c235" decimals="0" unitRef="usd">43750</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c236" decimals="0" unitRef="usd">23826</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c237" decimals="0" unitRef="usd">178387</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c0" decimals="0" unitRef="usd">464931</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="c3" decimals="0" unitRef="usd">660242</ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
    <vs:OfficeSharingAndOccupancyCosts contextRef="c0" decimals="0" unitRef="usd">18676</vs:OfficeSharingAndOccupancyCosts>
    <vs:OfficeSharingAndOccupancyCosts contextRef="c184" decimals="0" unitRef="usd">64741</vs:OfficeSharingAndOccupancyCosts>
    <ifrs-full:AmountsPayableRelatedPartyTransactions contextRef="c1" decimals="0" unitRef="usd">121235</ifrs-full:AmountsPayableRelatedPartyTransactions>
    <ifrs-full:AmountsPayableRelatedPartyTransactions contextRef="c2" decimals="0" unitRef="usd">304623</ifrs-full:AmountsPayableRelatedPartyTransactions>
    <vs:RelatedPartyTransactionsLongTermNotes contextRef="c1" decimals="0" unitRef="usd">2567793</vs:RelatedPartyTransactionsLongTermNotes>
    <vs:RelatedPartyTransactionsLongTermNotes contextRef="c2" decimals="0" unitRef="usd">2604713</vs:RelatedPartyTransactionsLongTermNotes>
    <ifrs-full:DisclosureOfFinancialRiskManagementExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;15.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;FINANCIAL INSTRUMENTS AND RISK MANAGEMENT&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 148.5pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Financial risk management&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Financial instruments measured at fair
value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to
estimate the fair values. The three levels of the fair value hierarchy are:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"&gt;Level 1 &#x2013; Unadjusted quoted prices
in active markets for identical assets or liabilities;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"&gt;Level 2 &#x2013; Inputs other than
quoted prices that are observable for the asset or liability either directly or indirectly; and&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.5pt; text-indent: -40.5pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"&gt;Level 3 &#x2013; Inputs that are not based
on observable market data.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Board of Directors
has overall responsibility for the establishment and oversight of the Company&#x2019;s risk management framework. The Company&#x2019;s financial
instruments consist of cash, receivables, restricted deposit, accounts payable and accrued liabilities and notes payable.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The fair value of cash, receivables,
accounts payable and accrued liabilities approximate their book values because of the short-term nature of these instruments. The fair
value of notes payable approximates its book value as it was discounted using a market rate of interest.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Credit risk&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Credit risk
is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company
has no material counterparties to its financial instruments with the exception of the financial institutions which hold its cash. The
Company manages its credit risk by ensuring that its cash is placed with a major financial institution with strong investment grade ratings
by a primary ratings agency. The Company&#x2019;s receivables consist of goods and services due from customers and tax due from the Canadian
government.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Financial instrument risk exposure&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company
is exposed in varying degrees to a variety of financial instrument related risks. The Board approves and monitors the risk management
processes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Liquidity risk&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s
cash is invested in business accounts which are available on demand. The Company has raised additional capital during the three months
ended March 31, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -27pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Interest rate risk&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company&#x2019;s
bank account earns interest income at variable rates and the notes payable bear interest at the prime lending rate. The fair value of
its portfolio is relatively unaffected by changes in short-term interest rates. A 1% change in interest rates would have no significant
impact on profit or loss for the three month period ended March 31, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;i&gt;Foreign exchange risk&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Foreign currency exchange rate risk
is the risk that the fair value of financial instruments or future cash flows will fluctuate because of changes in foreign exchange rates.
The Company operates in Canada and the United States.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company was exposed to the following
foreign currency risk as at March 31, 2023 and December 31, 2022:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 32.5pt; text-align: justify; text-indent: -15.5pt"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;March 31,&lt;br/&gt;
 &lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;December 31,&lt;br/&gt;
 &lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,928,781&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;245,858&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts payable and accrued liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(112,631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(93,630&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,816,150&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;152,228&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;As at March 31, 2023, with other variables
unchanged, , a +/- 10% change in the United States dollar to Canadian dollar exchange rate would impact the Company&#x2019;s net loss by
$481,600 (December 31, 2022 - $15,200).&lt;/p&gt;</ifrs-full:DisclosureOfFinancialRiskManagementExplanatory>
    <ifrs-full:DisclosureOfCreditRiskExposureExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;March 31,&lt;br/&gt;
 &lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;December 31,&lt;br/&gt;
 &lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; white-space: nowrap; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,928,781&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;245,858&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts payable and accrued liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(112,631&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(93,630&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,816,150&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;152,228&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</ifrs-full:DisclosureOfCreditRiskExposureExplanatory>
    <ifrs-full:Cash contextRef="c1" decimals="0" unitRef="usd">4928781</ifrs-full:Cash>
    <ifrs-full:Cash contextRef="c2" decimals="0" unitRef="usd">245858</ifrs-full:Cash>
    <vs:AccountsPayablesAndAccruedLiabilities contextRef="c1" decimals="0" unitRef="usd">112631</vs:AccountsPayablesAndAccruedLiabilities>
    <vs:AccountsPayablesAndAccruedLiabilities contextRef="c2" decimals="0" unitRef="usd">93630</vs:AccountsPayablesAndAccruedLiabilities>
    <vs:FinancialInstrumentTotal contextRef="c1" decimals="0" unitRef="usd">4816150</vs:FinancialInstrumentTotal>
    <vs:FinancialInstrumentTotal contextRef="c2" decimals="0" unitRef="usd">152228</vs:FinancialInstrumentTotal>
    <vs:ExchangeRatePercentage contextRef="c0" decimals="2" unitRef="pure">0.10</vs:ExchangeRatePercentage>
    <vs:NetLossAmount contextRef="c0" decimals="0" unitRef="usd">481600</vs:NetLossAmount>
    <vs:NetLossAmount contextRef="c184" decimals="0" unitRef="usd">15200</vs:NetLossAmount>
    <ifrs-full:DescriptionOfManagingLiquidityRisk contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;16.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;Management of Capital&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify; text-indent: -26.95pt"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company manages its capital structure
and makes adjustments to it, based on the funds available to the Company. Capital consists of items within equity (deficit). The Board
of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company&#x2019;s
management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company remains dependent on external
financing to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional
amounts as needed until the business generates sufficient revenues to be self-sustaining. Management reviews its capital management approach
on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;In order to maximize ongoing corporate
development efforts, the Company does not pay out dividends. The Company&#x2019;s investment policy is to keep its cash treasury invested
in certificates of deposit with major financial institutions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;There have been no changes to the
Company&#x2019;s approach to capital management during the three-month period ended March 31, 2023.&lt;/p&gt;</ifrs-full:DescriptionOfManagingLiquidityRisk>
    <ifrs-full:DisclosureOfGeographicalAreasExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;17.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;GEOGRAPHICAL SEGMENTED
INFORMATION&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company is engaged in three business
activities, the live events business, which includes partnering with multiple professional sports franchises to drive in-stadium audience
engagement; a software licensing business creating a recurring revenue stream; and a business-to-business software platform that allows
video game publishers and developers to offer prize-based matches of their games to their players.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.95pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Details of identifiable assets by
geographic segments are as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Restricted&lt;br/&gt;
    deposits&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Deposits&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Property and &lt;br/&gt;
    equipment&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Intangible&lt;br/&gt;
    assets&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;March 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 40%; text-align: justify"&gt;Canada&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,490&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;114,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,381,563&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,490&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;114,815&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,381,563&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;March 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Canada&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,220&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,580,660&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;290,925&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,312,080&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,220&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,580,660&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;290,925&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,312,080&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfGeographicalAreasExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Restricted&lt;br/&gt;
    deposits&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Deposits&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Property and &lt;br/&gt;
    equipment&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;b&gt;Intangible&lt;br/&gt;
    assets&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;March 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 40%; text-align: justify"&gt;Canada&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,490&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;114,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,381,563&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,490&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;114,815&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,381,563&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;March 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify"&gt;Canada&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,220&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"&gt;USA&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,580,660&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;290,925&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,312,080&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,220&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,580,660&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;290,925&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,312,080&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
    <vs:RestrictedDeposits contextRef="c238" decimals="0" unitRef="usd">8490</vs:RestrictedDeposits>
    <vs:DepositsAmount contextRef="c241" decimals="0" unitRef="usd">100000</vs:DepositsAmount>
    <vs:PropertyAndEquipmentOther contextRef="c241" decimals="0" unitRef="usd">114815</vs:PropertyAndEquipmentOther>
    <vs:IntangibleAssetsinDollars contextRef="c241" decimals="0" unitRef="usd">6381563</vs:IntangibleAssetsinDollars>
    <vs:RestrictedDeposits contextRef="c0" decimals="0" unitRef="usd">8490</vs:RestrictedDeposits>
    <vs:DepositsAmount contextRef="c1" decimals="0" unitRef="usd">100000</vs:DepositsAmount>
    <vs:PropertyAndEquipmentOther contextRef="c1" decimals="0" unitRef="usd">114815</vs:PropertyAndEquipmentOther>
    <vs:IntangibleAssetsinDollars contextRef="c1" decimals="0" unitRef="usd">6381563</vs:IntangibleAssetsinDollars>
    <vs:RestrictedDeposits contextRef="c242" decimals="0" unitRef="usd">9220</vs:RestrictedDeposits>
    <vs:DepositsAmount contextRef="c245" decimals="0" unitRef="usd">100000</vs:DepositsAmount>
    <ifrs-full:Goodwill contextRef="c245" decimals="0" unitRef="usd">6580660</ifrs-full:Goodwill>
    <vs:PropertyAndEquipmentOther contextRef="c245" decimals="0" unitRef="usd">290925</vs:PropertyAndEquipmentOther>
    <vs:IntangibleAssetsinDollars contextRef="c245" decimals="0" unitRef="usd">9312080</vs:IntangibleAssetsinDollars>
    <vs:RestrictedDeposits contextRef="c3" decimals="0" unitRef="usd">9220</vs:RestrictedDeposits>
    <vs:DepositsAmount contextRef="c34" decimals="0" unitRef="usd">100000</vs:DepositsAmount>
    <ifrs-full:Goodwill contextRef="c34" decimals="0" unitRef="usd">6580660</ifrs-full:Goodwill>
    <vs:PropertyAndEquipmentOther contextRef="c34" decimals="0" unitRef="usd">290925</vs:PropertyAndEquipmentOther>
    <vs:IntangibleAssetsinDollars contextRef="c34" decimals="0" unitRef="usd">9312080</vs:IntangibleAssetsinDollars>
    <vs:SupplementalCashFlowInformationTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;18.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;SUPPLEMENTAL CASH
FLOW INFORMATION&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="text-transform: uppercase"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;March 31, &lt;br/&gt;
&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Non-cash investing and financing activities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Shares issued to acquire Holdco shares&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;11,441&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:SupplementalCashFlowInformationTextBlock>
    <ifrs-full:DisclosureOfCashFlowStatementExplanatory contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;March 31, &lt;br/&gt;
&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="white-space: nowrap; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Non-cash investing and financing activities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Shares issued to acquire Holdco shares&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;11,441&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfCashFlowStatementExplanatory>
    <vs:FairValueCommonSharesIssuedInAcquisition contextRef="c3" decimals="0" unitRef="usd">11441</vs:FairValueCommonSharesIssuedInAcquisition>
    <vs:LeaseObligationsAndCommitmentsTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;19.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;LEASE OBLIGATIONS AND COMMITMENTS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;&lt;b&gt;Lease Liabilities&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: center"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%"&gt;Lease liabilities recognized as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;367,884&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Lease payments made&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(260,184&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Interest expense on lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Lease liabilities recognized as of January 1, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;128,560&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Lease payments made&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(65,788&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Interest expense on lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,149&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;64,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Less: current portion&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(64,921&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;At March 31, 2023 &#x2013; non-current portion&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On August 1, 2015, the Company entered
into a cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company
extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $7,000 plus GST per month.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;On September 6, 2017, the Company
entered into a rental agreement for office space in Los Angeles, California. Under the terms of the agreement the Company will pay $17,324
per month commencing on October 1, 2017 until April 30, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Amount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;65,788&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:LeaseObligationsAndCommitmentsTextBlock>
    <vs:DisclosureOfLeaseLiabilityTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: center"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%"&gt;Lease liabilities recognized as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;367,884&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Lease payments made&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(260,184&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Interest expense on lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Lease liabilities recognized as of January 1, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;128,560&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Lease payments made&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(65,788&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Interest expense on lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,149&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;64,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Less: current portion&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(64,921&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;At March 31, 2023 &#x2013; non-current portion&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;0&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</vs:DisclosureOfLeaseLiabilityTableTextBlock>
    <ifrs-full:LeaseLiabilities contextRef="c14" decimals="0" unitRef="usd">367884</ifrs-full:LeaseLiabilities>
    <vs:LeasePaymentsMade contextRef="c184" decimals="0" unitRef="usd">-260184</vs:LeasePaymentsMade>
    <vs:InterestExpenseOnLeaseLiabilitie contextRef="c184" decimals="0" unitRef="usd">20860</vs:InterestExpenseOnLeaseLiabilitie>
    <ifrs-full:LeaseLiabilities contextRef="c2" decimals="0" unitRef="usd">128560</ifrs-full:LeaseLiabilities>
    <vs:LeasePaymentsMade contextRef="c0" decimals="0" unitRef="usd">-65788</vs:LeasePaymentsMade>
    <vs:InterestExpenseOnLeaseLiabilitie contextRef="c0" decimals="0" unitRef="usd">2149</vs:InterestExpenseOnLeaseLiabilitie>
    <vs:LeaseLiabilitiesTotal contextRef="c1" decimals="0" unitRef="usd">64921</vs:LeaseLiabilitiesTotal>
    <ifrs-full:CurrentProvisions contextRef="c1" decimals="0" unitRef="usd">64921</ifrs-full:CurrentProvisions>
    <vs:LeasesLiabilities contextRef="c1" decimals="0" unitRef="usd">0</vs:LeasesLiabilities>
    <vs:MonthlyFee contextRef="c246" decimals="0" unitRef="cad">7000</vs:MonthlyFee>
    <ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities contextRef="c247">Under the terms of the agreement the Company will pay $17,324
per month commencing on October 1, 2017 until April 30, 2023.</ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities>
    <vs:ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Amount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;($)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;65,788&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</vs:ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock>
    <vs:OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears contextRef="c1" decimals="0" unitRef="usd">65788</vs:OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears>
    <us-gaap:SubsequentEventsTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 0.5in; text-align: left"&gt;&lt;b&gt;20.&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;SUBSEQUENT EVENTS&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;The Company has evaluated subsequent
events after the balance sheet date of March 31, 2023 through May 15, 2023, the date the condensed interim consolidated financial statements
were issued. Based upon its evaluation, management has determined that no subsequent events have occurred that would require recognition
in the accompanying consolidated financial statements or disclosure in the notes thereto, except as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in; text-align: left"&gt;1.&lt;/td&gt;&lt;td style="text-align: justify"&gt;Subsequent to March 31, 2023, the Company paid CAD$671,610
in notes payable to director Brian Tingle in full satisfaction of notes maturing in April 2023.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.35in; text-align: left"&gt;2.&lt;/td&gt;&lt;td style="text-align: justify"&gt;On April 30, 2023, the Company vacated its leased office space
in Los Angeles, CA in accordance with the termination of the lease. The Company is operating with a fully remote workforce for the foreseeable
future. Upon vacating the office space, the Company sold or disposed of excess office furniture and equipment, including computers that
are no longer needed by the current workforce.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</us-gaap:SubsequentEventsTextBlock>
    <vs:NotesPayableOutstanding contextRef="c1" decimals="0" unitRef="cad">671610</vs:NotesPayableOutstanding>
    <ifrs-full:NoncurrentLeaseLiabilities
      contextRef="c1"
      id="hidden-fact-1"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:NoncurrentLeaseLiabilities
      contextRef="c2"
      id="hidden-fact-2"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:NotesPayableRelatedPartyNote12
      contextRef="c1"
      id="hidden-fact-3"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:NotesPayableRelatedPartyNote12
      contextRef="c2"
      id="hidden-fact-4"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:FinanceExpense1
      contextRef="c0"
      id="hidden-fact-5"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ChangeInFairValueOfWarrantLiability
      contextRef="c0"
      id="hidden-fact-6"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax
      contextRef="c3"
      id="hidden-fact-7"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
      contextRef="c3"
      id="hidden-fact-8"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
      contextRef="c0"
      id="hidden-fact-9"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
      contextRef="c3"
      id="hidden-fact-10"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c3"
      id="hidden-fact-11"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="c0"
      decimals="2"
      id="hidden-fact-12"
      unitRef="usdPershares">-0.14</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="c3"
      decimals="2"
      id="hidden-fact-13"
      unitRef="usdPershares">-2.10</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:AdjustedWeightedAverageShares
      contextRef="c3"
      decimals="0"
      id="hidden-fact-14"
      unitRef="shares">1272094</ifrs-full:AdjustedWeightedAverageShares>
    <ifrs-full:AdjustedWeightedAverageShares
      contextRef="c0"
      decimals="0"
      id="hidden-fact-15"
      unitRef="shares">8244860</ifrs-full:AdjustedWeightedAverageShares>
    <ifrs-full:Equity
      contextRef="c10"
      id="hidden-fact-16"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginShares
      contextRef="c16"
      id="hidden-fact-17"
      unitRef="shares"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c18"
      id="hidden-fact-18"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c19"
      id="hidden-fact-19"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c20"
      id="hidden-fact-20"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c21"
      id="hidden-fact-21"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c22"
      id="hidden-fact-22"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c18"
      id="hidden-fact-23"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c19"
      id="hidden-fact-24"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c20"
      id="hidden-fact-25"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c21"
      id="hidden-fact-26"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c22"
      id="hidden-fact-27"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued
      contextRef="c16"
      id="hidden-fact-28"
      unitRef="shares"
      xsi:nil="true"/>
    <vs:HoldcoSharesExchangedForCommonShares
      contextRef="c18"
      id="hidden-fact-29"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:HoldcoSharesExchangedForCommonShares
      contextRef="c19"
      id="hidden-fact-30"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:HoldcoSharesExchangedForCommonShares
      contextRef="c20"
      id="hidden-fact-31"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:HoldcoSharesExchangedForCommonShares
      contextRef="c21"
      id="hidden-fact-32"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c17"
      id="hidden-fact-33"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c18"
      id="hidden-fact-34"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c19"
      id="hidden-fact-35"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c21"
      id="hidden-fact-36"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c22"
      id="hidden-fact-37"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisitionShares
      contextRef="c39"
      id="hidden-fact-38"
      unitRef="shares"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisition
      contextRef="c41"
      id="hidden-fact-39"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisition
      contextRef="c43"
      id="hidden-fact-40"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisition
      contextRef="c44"
      id="hidden-fact-41"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisition
      contextRef="c37"
      id="hidden-fact-42"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisition
      contextRef="c45"
      id="hidden-fact-43"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedWithAcquisition
      contextRef="c38"
      id="hidden-fact-44"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="c49"
      id="hidden-fact-45"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ExerciseOfWarrantsinShares
      contextRef="c57"
      id="hidden-fact-46"
      unitRef="shares"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity
      contextRef="c59"
      id="hidden-fact-47"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity
      contextRef="c60"
      id="hidden-fact-48"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity
      contextRef="c61"
      id="hidden-fact-49"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughExerciseOfWarrantsEquity
      contextRef="c62"
      id="hidden-fact-50"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginShares
      contextRef="c57"
      id="hidden-fact-51"
      unitRef="shares"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c59"
      id="hidden-fact-52"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c60"
      id="hidden-fact-53"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c64"
      id="hidden-fact-54"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c61"
      id="hidden-fact-55"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:SharesIssuedInPublicOfferinginDollars
      contextRef="c62"
      id="hidden-fact-56"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c59"
      id="hidden-fact-57"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c60"
      id="hidden-fact-58"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c64"
      id="hidden-fact-59"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c61"
      id="hidden-fact-60"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ShareIssuanceCosts
      contextRef="c62"
      id="hidden-fact-61"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c58"
      id="hidden-fact-62"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c59"
      id="hidden-fact-63"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c61"
      id="hidden-fact-64"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c62"
      id="hidden-fact-65"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="c58"
      id="hidden-fact-66"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="c59"
      id="hidden-fact-67"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="c60"
      id="hidden-fact-68"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="c64"
      id="hidden-fact-69"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax
      contextRef="c64"
      id="hidden-fact-70"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeBeforeTax
      contextRef="c61"
      id="hidden-fact-71"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:FinanceExpense
      contextRef="c0"
      id="hidden-fact-72"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
      contextRef="c3"
      id="hidden-fact-73"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:ForgivenessOnGovernmentLoan
      contextRef="c0"
      id="hidden-fact-74"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ProceedsFromExerciseOfOptions
      contextRef="c3"
      id="hidden-fact-75"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:PurchaseOfEquipment
      contextRef="c0"
      id="hidden-fact-76"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities
      contextRef="c3"
      id="hidden-fact-77"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c88"
      id="hidden-fact-78"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="c93"
      id="hidden-fact-79"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Additions1
      contextRef="c137"
      id="hidden-fact-80"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Additions1
      contextRef="c138"
      id="hidden-fact-81"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Additions1
      contextRef="c139"
      id="hidden-fact-82"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Impairments
      contextRef="c136"
      id="hidden-fact-83"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Additions1
      contextRef="c145"
      id="hidden-fact-84"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Additions1
      contextRef="c146"
      id="hidden-fact-85"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:Additions1
      contextRef="c147"
      id="hidden-fact-86"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:IntangibleAssetsOtherThanGoodwillAmount
      contextRef="c154"
      id="hidden-fact-87"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="c158"
      id="hidden-fact-88"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:IntangibleAssetsOtherThanGoodwillAmount
      contextRef="c162"
      id="hidden-fact-89"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="c166"
      id="hidden-fact-90"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:IntangibleAssetsOtherThanGoodwillAmount
      contextRef="c170"
      id="hidden-fact-91"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:FinanceCosts
      contextRef="c0"
      id="hidden-fact-92"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:NumberOfOutstandingExercised
      contextRef="c184"
      id="hidden-fact-93"
      unitRef="shares"
      xsi:nil="true"/>
    <ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
      contextRef="c184"
      id="hidden-fact-94"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <vs:NumberOfOutstandingExercised
      contextRef="c0"
      id="hidden-fact-95"
      unitRef="shares"
      xsi:nil="true"/>
    <ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
      contextRef="c0"
      id="hidden-fact-96"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <ifrs-full:ExpectedDividendShareOptionsGranted
      contextRef="c189"
      id="hidden-fact-97"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:ExpectedDividendShareOptionsGranted
      contextRef="c184"
      id="hidden-fact-98"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:WeightedAverageRemainingLifeyears contextRef="c200" id="hidden-fact-99">P242Y</vs:WeightedAverageRemainingLifeyears>
    <vs:PurchaseofWarrantsNumberOutstandingExercised
      contextRef="c184"
      id="hidden-fact-100"
      unitRef="shares"
      xsi:nil="true"/>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceExercised
      contextRef="c2"
      id="hidden-fact-101"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <vs:PurchaseofWarrantsNumberOutstandingExpired
      contextRef="c0"
      id="hidden-fact-102"
      unitRef="shares"
      xsi:nil="true"/>
    <vs:PurchaseofWarrantsWeightedAverageExercisePriceExpired
      contextRef="c1"
      id="hidden-fact-103"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <vs:PurchaseofWarrantsExpectedDividendYieldinDollars
      contextRef="c0"
      id="hidden-fact-104"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment
      contextRef="c234"
      id="hidden-fact-105"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:DepositsAmount
      contextRef="c239"
      id="hidden-fact-106"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:Goodwill
      contextRef="c239"
      id="hidden-fact-107"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:PropertyAndEquipmentOther
      contextRef="c239"
      id="hidden-fact-108"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:IntangibleAssetsinDollars
      contextRef="c239"
      id="hidden-fact-109"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:RestrictedDeposits
      contextRef="c240"
      id="hidden-fact-110"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:Goodwill
      contextRef="c241"
      id="hidden-fact-111"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:Goodwill
      contextRef="c1"
      id="hidden-fact-112"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:DepositsAmount
      contextRef="c243"
      id="hidden-fact-113"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:Goodwill
      contextRef="c243"
      id="hidden-fact-114"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:PropertyAndEquipmentOther
      contextRef="c243"
      id="hidden-fact-115"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:IntangibleAssetsinDollars
      contextRef="c243"
      id="hidden-fact-116"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:RestrictedDeposits
      contextRef="c244"
      id="hidden-fact-117"
      unitRef="usd"
      xsi:nil="true"/>
    <vs:FairValueCommonSharesIssuedInAcquisition
      contextRef="c0"
      id="hidden-fact-118"
      unitRef="usd"
      xsi:nil="true"/>
    <dei:AmendmentFlag contextRef="c0">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="c0">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalPeriodFocus contextRef="c0">Q1</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentPeriodEndDate contextRef="c0">2023-03-31</dei:DocumentPeriodEndDate>
    <dei:EntityCentralIndexKey contextRef="c0">0001701963</dei:EntityCentralIndexKey>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_1_fact"
          xlink:label="ix_1_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_0_fact"
          xlink:label="ix_0_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_1_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_0_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_2_fact"
          xlink:label="ix_2_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_3_fact"
          xlink:label="ix_3_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_4_fact"
          xlink:label="ix_4_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_1_footnote" xlink:label="ix_1_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-size: 10pt">Unit A warrant balance&#160;is 1,687,341 as of March 31, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_2_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_3_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_4_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>90
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
M" "=@*]6Q:.=,MX"  !,"0  &    'AL+W=O<FMS:&5E=',O<VAE970Q+GAM
M;)66;6_:,!#'OXJ527LUR%-YZB 2T*&AKA5KMTY[:9(#K#IQ9CNE?/N=DY R
M*37L#=C.W=^_.Y\?QGLAG]4.0)/7E&=JXNRTSJ]=5\4[2*GJBAPR_+(1,J4:
MNW+KJEP"34JGE+N!Y_7=E++,B<;EV$I&8U%HSC)82:**-*7R, ,N]A/'=XX#
M#VR[TV; C<8YW<(CZ)_Y2F+/;502ED*FF,B(A,W$F?K7,S\P#J7%$X.].FD3
M$\I:B&?36283QS-$P"'61H+BWPO,@7.CA!Q_:E&GF=,XGK:/ZHLR> QF317,
M!?_%$KV;.$.')+"A!=</8O\5ZH!Z1B\67)6_9%_9AH%#XD)ID=;.2)"RK/JG
MKW4B3AP"[QV'H'8H$^%6$Y64-U33:"S%GDACC6JF489:>B,<R\RJ/&J)7QGZ
MZ>A&Q 4F69-IEI OF6;Z0)99M=J8M;&K<1)CZL:UX*P2#-X1#,F=R/1.H5@"
MR;_^+L(UA,&1<!98!>^H[)+0_T0"+P@M>F$3<5CJA><B/@F3?$,CLM20JK:(
M*\&K=D&S;ZY53F.8.+@Q%,@7<**/'_R^]]F">]7@7MG4HWI-'F#+E)84N>]I
M"FV4=ITGD*I0Y/&@3)08?-RUT/4:NIY5M4GFCT/>"F5W[W=N+1#]!J)O59D7
M4AJ&!5,QY>0W4&FJC^"&:&6RJW4Z?M )?0O7H.$:6)6FF)FDS,Z"TVT;B=U_
M0[D""\>PX1A>4D)S))&8GR5NS%=R"X<V(KN2YWG^P/-'?=M&'#58H\MJ9P62
MB<2Z9':EYH@X=T;XWMNQZ%T&=UI4"QQL/2#.B)VC.CFL_?^BJC/W/I==[KNM
MROW@C2JXI+X6C .Y+](UR%86NPA65B<<#8>]-B3WY()+06[+:UR16!29KNZZ
M9K1Y*DRK"_+-O'IG8*UL6:8(APVZ>MT!GE"RNKJKCA9Y>5VNA<;+MVSN\+D#
MTAC@]XT0^M@Q$S0/J.@O4$L#!!0    ( )V KU;6WN$HZ@4  (@9   8
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MY+#TEV)+S23TEF+3CWL*$C%CE+A;&V:W'D:Z"]1+_J\NT'>*MC\>K0@@SX@
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M928?>U<>R6!%*V[NY?8;-'Z<P%1R[:YDV^0&'DDK;631@%%!P41]IR]-'?8
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MWE%\BK^$>H+_IJG_)_C1K9G0A,,**8/>)6I3]8RN-T:6;LPMI<&AZ98Y_M9
MV01\OI+2[#;V@/9'F?P"4$L#!!0    ( )V KU;NNY&\-0L  *MR   8
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MNY_*RR%6G2B+;5%FZT/AJ@;K=+/_'?\\[(B3 E3K*4 /!2A?P.PIP X%&%>
M]&70#@6TH1GT0P&=S]!7P#@4,/@"K*> >2A@<@48[2E@'0I80S?:/A2PAU:)
MJ*]'3N7WD]Y7Y'BP^:/=G^7U<)/=\9[N&]:N5<[B,KZYSK,7):_C*U[]QZYI
M[\I7C3'=U"K\6N;5?].J7'ESEVV6E::2I>)ORB1/UTKU39&MTF5<5E]^+:M?
ME>C*0LGNE;O'>/.0%$JZ4>8_MFGY2WDS2^[315J^5=Y\V\3;95H5>JM<*=^^
MSI0W_WA[/2VK.M:9IHM#?6[W]:$]]?GW=OT]R7?)LO6ZDNG7QSA/"@'H;C!H
M%1>%\N<?%J7JAT^[W^1#/W<FYYZKUOQ\\;2L]ZA29DI:%-M$*?I8SAG6N US
MY;0O29'DS\*2WIEZ;/,\V2Q^*7_E\:98Q;O3ZZ?E_ZKV6V^H .C+@8=&)2@8
MR ON6Z6@7'BFL62;JT6V*?-L5?WK8:^%I!#5()*3_LK*>-4N-JTD>=0E/>J2
M[CA:#^<V7L6;1:+$I3)+%N\41OZI4)42D:*DI+H;?U\\Q8ODXZ3JIW?'>'+S
MYQ_$4#^(5(6$S?8P?0>KQP//-X2HE!HFT:^GSZ>JZ4924V6,&NTX1Q!G4<UL
M1[F"O*IA$&IK[4#O@JU51.VYF_"*J*IMZXQQ*0/!%E"#:E2SVX&A@&D9E.@6
M:0=&@JW55)4:AG4,;+5!=FR#;% ;?).^GN_>#FJ/>ZK1VOO,L'6NWG?=.,:L
M=LQ,6L.1S7&.A#E(F(N$>4B8CX0%2%B(A$4@6$MGVE%GFE1G>VWM!P/+>G#U
MM/V^2A?5V.6^&I%M'D0:DQ+'GO.1L)G64;5IF89MJ-P9_X*DHE.O ^*X((X'
MXO@@3C#P>(3(1A"=3]I2BGY4BOY;2CGMJD2JT04]#E$URG5,TDH,W_6S"SC]
MG1<2YB!A+A+F(6$^$A8@82$2%H%@+4D:1TD:YR6Y4^1NK+C(BE)T"7DKI8SM
ML)"PF=$Y*5S9JFI2OL.Z(*FPPP)Q7!#' W%\$"<8>#Q"9".(SB=MJ<,\JL.4
MJL/+5LM%=KC#HR0_%[L[:$OE/LLKJ>SN)/7>_;F5HL=*!@F;F=TKO.K2E+^Z
MGE^04Z@8$,<%<3P0Q^_NQBM--ZC!N"OE0!3(3(,Q[L9'V T4QD6@UM#2A'74
MA(71Q+G1G-5MA433^+L,TLJ,&,Q=P.D?S"%A#A+F(F$>$N8C80$2%B)A$0C6
MDJ9]E*8M'\R5V>+OJWI6<UE+\2G9%+N[^2+U24EC>R<D;'8!3*3X.8CC@#BN
MW3G?Z:JEJ8R[IPU*YX,XP;!JA\@F$)W-V9('49O94E4JD"@K"B7>[-61)X^U
M'>$Y45;5U\*Y3BEMK$B@M!F4-H?2'"C-A=(\*,T_T%I#.ZI;I+KXX,: @R-#
M4:1I,IWPHT!1(&.ZKI&>F2-R8BL@0^<O_Q7GQ_DB*E2)%#5:)4C:[$!K#S)-
M9MF=^;JY(%0\ARD*%$QB"E,3PS9L+M*#;K(OR'M%5(LPVS(,OE$*-H41735T
M_O0NHNHJL4R#G\X4;7>5G53[O*=5-I/J9-BL.C>C>;Z%TFZ5F&EK_.3NG2"P
M.Z<IK^3H,R^2YD!I+I3F06D^E!9 :2&4%J%H;=$U+@(BMQ%<,KTI1X[N$I"T
M&>GZ%C1:=9I\/SR'IG6@-!=*\Z T'TH+AAZN$)HV&I"VK:?&+4!^SRYP[K89
MZ4[.4F8:G0'-G;P>HV6#I,VA- =*<Z$T#TKSH;0 2@NAM A%:ZNT<2J0L5:%
M/'V.RT1Y6E5)>WRQMW+HZ'X/29N1KGNBNAZQF<GX?@]J58#27"C-@])\*"T8
M>KA":-IH0-JVHAJC 1G@-) JZFS/UYWEU0BE-N__D5=DM&Z0M#F4YD!I+I3F
M06D^E!9 :2&4%J%H;9DVC@<BMSQT9!HO?FS3(NV;1Y+C1G=Y4)\#$<RG4UW3
M^*<7!'%7/??^4%X&04I*3=/BGP[P4!E]%"A @4(4* * VFIIO!!$;H:0J>5L
M=]8U0&C$-OC.#&6 N 0DZ<>@%@@HS872/"C-A]("*"V$TB(4K:W,Q@I!Y%Z(
MN^UZ6S_+^)PHY<ESC;'LN<9;.7-T9P:U14!I<RC-@=)<*,TC73,!T37;Y.X?
M^M"LP<"L(31K=#YK^VG6QCA!Y<:)H39Q.6:L@*"T&15,EUM,M_GG1^;0M Z4
MYD)I'I3F0VG!T,,50M-& ]*V-=1X*JC<4S'&G2='C=81U%,!I<VA- =*<ZG
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M:E6 TEPHS8/2?"@M@-)"*"U"T=H";:P*5&Y5N&B*1\X<W;%!_0J7T(2/OJ)
M#@KDHD >[1HG;*99_!44\K@$@W*&T)S1N9QMS32&!2HW+,Q_)ODB+9)Z9=V7
M.*]DTS.1@YP+OH/29E1@G- T@W;'?R#OA(,"N= =X:&JY:- P=!#$T)W1#0@
M;5LOC8V RFT$(KV<'?AU9V$U5:."@1_H&?W9)2#)P _J#8#27"C-@])\*"V
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M=Q&72?Y)AVOE20#?5Y@FVP4I&/X?</X?4$L#!!0    ( )V KU;";,08&PT
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MU[H&Y[3!Y-R)#61W $13=ATX@W)@QH-D.-"_-#$GAB%TGBUS*!YVD&19[[!
MBHJ391DWLVG!%%F*1O*$=2X'X/]IFW >1'54(94]6)Z)K#L[)9*->Y_DD+!:
M39Z: +P%,6#&D=]:IQL&PA_C\YC3)=(IB[Q 2,;-@/5GDP%>S03#3L2"LEX\
MI:2!"8SC]/@)F HT=9Q&CV&V^K15KEZI^;: 19H-#0)X2-UU*@$83)0D 8DW
MI\C;D(]?P@4$!TD"R (Q@B(Y&$$IBK/K'WX[1V'< C(_H/S %TE*,G5C/:6:
MG+A$$?8 +W5RDTPNB=EE' \3+4S<B6J%%6)6CD"WKKXBM^S8$K;M2#@&#5>"
MU+O>*$+F>AO# $VCA1 CS+*W1Y0P'@)%^BI+X=P/9O:@T#5AK4M,_V,<P1.O
MP=#0>R M1P4]T:G@DE>39!'^$*B:1%B4V*D9MV;I* UV+B'0 /2.)E$P+&H9
M">')'\B,>BIQ[4&: %MCYIR "5<.D2K,:=/32>2XE#\_C.L&S3[F"2CCNJ%R
M159A0T_1N('![&NW[D<+S,'"U67QVX&24_1 @F*FT\0U,'*7I3&)5.,#"LCD
M4JHJ+PSF5E45L_CD25K?(U5VV'!0:'W-:'V-\X'Y\V)4^8T\\)CFGV8&VBP$
MC%<MIQQ:E.X+T5IBF;YLU*DDJ;?4]IR!1@3E3'\X[*Q/0 W-@<SY$W;\?)J'
MV/!B*>:D#S'>"ZEO$X-F@&0,!X'6E^;,GG.PX\I="[K7%!N /#6%452:T)T6
M)LYLL>]85>O$!X2*_H9=*-H0;QOWE3E;G^LP&%:R!U-I.^&2VRJ,X6"">H!A
M2A[&"ITP2/K(TCCP4G5>[+J[>_R7[B&R>LT+8&P\ Q PFA,2>+&!7[8"E:=D
MAW)TE0:K ?M".-:-?>G\C .I(!#D_XC%$9 _V\RXHO@U8!<-.#0P!+A$88]-
M$-V,.:)$:"82XEA)Q6$LAJNP_>8!%5$ )&$< "^57;840?>CGB!S0VYE/M*F
M[L&:[+&WC?%&B-I-V==8YK. -=@U(=Q6V'QBJ[- <>U@2;Q+KJV44H5U3( B
M*"Z2%]B;)OY$1L)4_J6YB7E!:OF8Y1A6#UF7D'CHM=<AYC NBS_(N[7=1]HH
MK#1F">_5"93T=_,%5T/*OD7<N\IJH.A?G1;L<ICBU7G-F9)"YT*A<P(UC@M8
MHXL= F@NC1\IES[+ETJHA8-033,9R7VH?10! A5<G<M@%<*\BV68%\!5", -
M-CU@LQ&*3\BU W\1:_3Y0I,4[7):&<S-64VDGZN((/JQOFM#%5'0!KQB!$AO
M%-A178HE!<(Z,.!8\\; $B)0,IS"OC/-@PK;X97@-C4CH>F6^_(JZX[K P:!
MZ-A69#=1'!)#BICTG$33-N",(@0EM:+6,]1#?&P5@MT[;)H:M':=O4-F:(\M
M/&!&,N1K-IWDD>YC6LHKYM^,8UBVF\F&6, =A#'4FF*2?$/#$8-GP28W@).*
M66G1/W"Y 7>8L$;Z$XMCE)V%DDSOTMH+<P%FEXJ.=/IPVX[%;R\&^R&\0047
MWM?>;; U 8A%=<>J&S=G,6%<\Q?)I/1J -J 25S,<'%R.B1*F!ZQ5'$3TE71
ML/.%$>P)-0'-SB31\)**VE8T#_$9:66F>EP:E(P# K3!3PW3ZN$B6CIV4DVK
M![] E>KJ7)O3&$.+./_A[%GO81JBI^G49;I6; !#K!:&,M/90S)?2CQ+%-(P
MTQI/4@C%<@\ZM!D3)@6?M$TRVT6L0M3P25("5Q*46<++\V$G.#N&D$OUC#><
MLP2]@#=_!>U0OWBB#$)U>6[3HK;'!/VH[J".41.N!D_X!?(P'_)TPQ=UTVC^
M&I[D1J3+XEHFJ /-2U_%PLIC7&72"J%4B\\L&UOO.<W %A8"S&W(;"#\]1A8
MV!$>[[GP0#$JQ10L<KKDKI<MFC5OQGS'V,)&(=(Q+*SZ(%<]KA/FU;'3!;V\
M_4#_Y"U8B1'A@KDD269]"UJ_J[0! _'CGJQ]U]05%;$CNO<#?"%]E=?21RG%
MQ#(G*Q8$X'-/]HML'WQJ[)TL-BJ!:RWA3XP!M+9':37]87TT$U Z96"2=TCV
M>.$[YZ4HIGV@)A+K]NCG^V/29N"3/H-E@':J,2BTY2$A.(=/:,P%<-:9%JE;
M40:Y&X?@CF!ZZHV,K%U,E6$GR#&ZNMA-E)0&N)W&,ARGJDK%MNM(5'S$MDQC
MA7NV)5UR!K3-0O&=876(4]4"'V,0+@$=_',<:ND1DE2+^$E5"-[[CV>^)&[R
M(G?:H6>YS$TO9Y&^O)D9N&7I".&>MRR64D$5&X)&+/8P50N$HX5-I6T>NI#)
M!-@AOA$5,UC-)*C);<)*6_SOR"$3RSGAQM[;[1-Q2[;P+]CI50RB2LMP->3V
MLA5C0(/0]T&W8)(%RA1I$UWQ(W6.Z/^66$;[>M%M+@!6FIB?05[V.%3'YP*4
M\\>L_0.]>P!N#4..4(R=)XWRZB=V#)R0R"2[9J6#.Z^@AWX92N'G;4H$T0&0
M)PM+M3!IM>'F0?%]H=M8,VPOS05CCDDC#,?U^Z0G%7YB(@.7OH)W47?X:W!9
M#)3WMB*F 3^2Q ,F:M'PTEC(5Q/Z&?E]V&1'ALAK.:#2"90<R1U31,&YHPN4
MA*'K;>P]S).PC."I<T[J4*&X:&JO%6AN$6%"5MP*CMHB3C"^DH^=M-+D(E;<
M(V(Y"\D+&)%F,N]@!D46MKUSH?L^S4JP',(44GB:CDG@>"9$X1#+0K<;C6#"
M#@9+@*A-4,OR)F:];R#Y\8@$!5< 3O&DVJ"0A.:1, 9A*CX#829'.NBV*JP2
M1.R<5\)'+V<4TN+!&MC+;=(] :D?)\PXP: L  D\6A\U%M#$X0SL=QHLQL:]
M+EE<,LM99,9"MQ_7@,])2-9'CJ4PX[T88<1)%W2-A6!!_J@?$_9;6J="+=/'
M<R21;CH\HH$LUS9->AB&TA@-4X6C3]1,^E/?7-T4SS];3>H25YIA/)'=BO1J
ME4S[PJEX2ZT#: 9")F(:]7!?%L@V-@DA:$='6-4.0SUJ;'_Z&9ZBV^..JJU%
MH:.L!'<SP>?V@G\)#M:O! M ]&T#/872(WK:5FF#VM(P[(10&C!QB4>UMBZF
MHE,(@D1Q$\>.<-+">I0S/=J3)BW="NBGU@4I N>=?+C>0+19I#1K^:$#<Q>V
M@=_DG%HF,A&($$U;,%A;Y.3)UY9FO"Q^!U=('K2/QJ?JB!4@O@!"C9X6J=P'
MM-B<LA/SE/9OXQP3E[6DF#%=,U49425!*T'+)J#HHQ+(I/:W$AQB*%8G.5N8
M><L=/5VJS5T)$).A DXIIII!C*1L=5\D8#-4]>.V(TKGS5$:'=#3OBK)Z:6G
MXJ3"0H)./0HY.H<7($K!M!0EOF<M*0K<TX,TP,FA8;<?@^J,#LK<Q10)';8-
M81!ES4+,LY#V&Y)LWO]S$D^#F" ]V$ !AK0E =ORJ<OXC9%O)B T[QA(<[ >
MA)4[]S49I>: &$L5MJ/V&QZC("$7!EON8OJ+9M95,!W)YC"@6B)^0NJ\/SP&
M0&Q+4C@C2N"EG>4(AA+D"N4#\:F9'(GTN7HLX*@PGN;"5!<YBYPG49,%4+A6
M:4_D'@<A=,+MDVH&I3HM[R4-!X*<P[D*%&"J<!Q2UOH8OR0!$#KN@>%"#/^6
MLYA&C,S/8 ?))@,*IS<5%)S\H<ZB5>U6,#&;>[?K$.UA)S0?**JK&C,>F,?/
MCOG9Z/&R0%*3;+^TRU6]]B1IWDPQYKSE</HV-V>'KHM05V&G%1*ZO$%Q.9=%
M7G\D"R-'*DQZ"HFQ*2?.HPVGR$13=_,=.KE$%<93#X1UT/EJM,EZ4DD+,V$%
MX=&0U,S/-$W[44)KNTEEP:9;G#I,/OK!CY#R4BL$41P4G0]Q*07IX2U_LJMJ
MLO*$&!^;1Q.82ARFE>G"'N0=YU93B*S>+BQU%8QT3.29-(\7-_PO;'/([<TV
M@8_-PZOA!@ UJ)IFSF"7H9 I3\//\R3LYJ6/@;G'FSWKS/Z=NC,E&)67L?:*
MJ7X_<I;F0$<,\/BA+25JG&)+6_$15#L]"B_MJ.1DDE!T 4W)50O9C0E, PK4
MC :F4D&5=!9D<U+7@XD05LZ$R^28N,!8+(2QY#.CV0I@=7H>4;-[^:1TA(E[
M?KL01,\G,&$"IGQNS=+K/KP1!BQO0GXFCA.;O#9,Q-ZS-@6!-/'B$0JF;FT;
MQ \KHVNK_;PP'+""[AIW(6;',5)!Q'>2#<[,AGQ?R)TQH2BISW.*66_06&66
M/-:,8<3,+;&*E?900U _&U,.%($\W3\P=^>&DYLS4O^8"&U4QM#WE[J17(=<
MN[5BJ>]_"35YC3DEP*XM&(L6C(7W9*KYQ$;=HBP=Q%RP@@ TF8Z:F6;J(ZW;
MVZY!$PGD$VKD3K=$&#$)R4KW/?:H4(M&K-;9HG0]43:[A4:25;.?H\1\1\$8
M]5ZR=J%8>VTC4%@JW3'FOL6L\LU-!$82^PC)X@4OV0H5_6-8R34W[$)&\3B2
M' WU(5X!@Y@KF3<1@)#B BS$]VR0047WC6*YI1.L,=<:8^)3)H43!3$6%9GC
MU 2,']I1N7?S:<X#0ZVER;D#FYX:BZ&KKSE62 ,KRN"C/"N'[B21L*D_Q+AX
MUN@ZMJ7RE^*E\GAI4-R3>55_DG2E38]Q^LF!+J:"_$AR?E2Q4!YD:+)"ZY$Q
MJ$7\Q,>:9Q&MY'J*3[Y<??[B^>JS3[\,-*;LPI>1TMC9?-]\Q<GYN-B]=H O
MJ>5_NH?S,I(<1^";5!8X+,*P='XP/5>M4DJE5+9]53@$'8\@B.U7MS3?+C"T
MGSS)LTRC5NV_!2?U_N*FW.&Y)_,+9[O?@E[AR#^%2TIN4_!! G;!^A"S(U3K
M/WW$\<Q=;B^+>+:6HT!9XCE$'#SU@:<V=. ]Q&)2CCB,C#_&]9^22*7;G>0*
MI'C4*V0-V$" M;0#L6(582455UEA88$;QQVE]&V XQHR\LSI7'RW"?5CTBE5
MRNQ.HY[0@G(*48:KN.@:(C:5T6+<)&P.T>STWAZ)8O.[K(;.3.^>DDO&,DQ)
MF5A"I%V/[66;#7 +_^7VAZ8[.A?,.H83"AC2OK1Y7-F&ETDM#+,O?2%]9$.W
M%FVQAX4KZ7H<;,7-%%2SQD"\OZVQ6I]<9B9),]?C-8]LYY.1ES!;SJ,T8 WW
MV0PQ,[!*JAB9DL@(*JE\-8-8_LR\A;0'BGQ:-+^>APD:6^H^R;55)V](0\;3
M#0Z2[&#$Q ]1,YT'>98N%B[VSN_Q,7Q5'$&@H:. *-]X+\F-I"<?&R$]=W/+
MEH08*+0+#!36^$D2.A9X-*E&FI-T8J*L'*=URP7<O6!^P'P,TABY.F&>P*7?
MGZ XO33L>+QUB-;2\^+ 9#DNGM>G8AZ+6MKPM> @8OBI/X7694G *HVKQ2:)
M4QW]G.*C].ST8"/MO@E91X<:)=X"6P5C&6(5R<0>31)8,I^U%PQ!>:YX>I!E
MGEX*S8ZA23VV_^S=P-=7(!V<KR]\<J-E=&2BS.S,DC8L5 [JM3YQ6B<Y$T[9
M.0]4K)U<N$9W68%-=<1%;HZ+8=(\[8D3T.$<-$ +V7R]3"/&<Y-3E&#3?=A>
M&K!WSO#I)X1.1_^R>,IG'?!8"1EEWVV&.Y1:ZR_LA0A@<79S=75SSNE$:11W
MO94VG[ZCC"/:=GD9 \X!&0AXXGQV$ .9/+B6K@JAEBZ\J/5B/=;-$$<(QVDQ
M^8O-N'RUHB@$&>7GD70^,0)6;J"6@I-E<5R&<L2;!Y?#3%'CF58?0P7+<@7X
ME,#@4M!7>NY7?LM&0"*56]R&]='$P=#'L1KRALNYXM9=4(5 ;<C)]>G2@L$P
MB^>B)KM0G-R%V!Z^N VQEVL\:(F.%BM93VEX39ACDC"AIBI:VK0:*B;SRF'6
MT!\DG-"5ES0&V?M&HN@/DNUC=X8.6HF&75BD)Q2CPG[IW3<4X7&UM#AT=<N9
MP)I=$HM'C76MUV&N4^(0HKPX!WYAE@;7A(*H;WXJ4^^."?.255J>-IDL$/N@
MHUBK PC'_OINVU-ZO\-[3N)9J^F.$V'+E#"I,R$-90H3S%"BS#FI9._<7EJ?
M[9:;;:6OFDF/C2J3.QBU=[J[:[F_EE(+FHZ6DDA5;PG )!10K-#B30 /*UY0
M!-B/&K[4@(Z(JB[HYY0YP4T)[C*+\TJ#.)5+8BJ$#O20*2R;NGS/H?V$699K
M00R( [LH6S+-?^B%,?-ER06S"YO#=3:\CY@*;-H-+->^^M"_JOW#H*F8X*"T
M,A]$62HCZ;2(GXCZY1W-RS6V'/@:!,.V#*?@'!5? PP"O.<6\2Y<_E/L\6*J
M0Q/,OL#-8"I8I9V/%M_G\FCU L&-7',BX<6RS?/I935\?Y7>G7/@_NH-6"#J
MPL9;-%OQ">$#+B_IH7 ?AJE#PK08PP$<17M:='4F75VXI4%2/&&64]8+N:EA
M<(J;_ARK+6/?_Y9_);V4L0J?W\61-F5D*&\54=8#%$WE/9[-_AAO;(293Y]A
MP7W83386*Q1T/ZB8FH7>%Q5A[NCY5(6?+D++%5%Z>SC_PR?>(O],>DX]I-L]
MUT6P>A8OT9)CX.)7$\C,<BO32 P&&LP7,87#GS$1;#.!D2*RJMU2C('0D/0_
MR;Y3'PPS#\29#VF1@8,PM*9[ #!DDS,9J= I;,#V?K^+?@ )JVYIVS9I^#.M
M%%83BDV6$<7K8K Y7-P1^NGDEHQ@=!3;)ER4FZC9[^;G(1"ZPY9%8$%1_3RC
MIOV0^EG/]2OJ#@&3:V_KON/.A[Q)A\-63L=+_!MNADAJ-T%+Y(7$-F1W*$4B
M32!2@_ST2B24J%#:E%NM\)G?6HKM;P:BINJ:!F_M.+7\$)9)Q"]I9+0^+MR*
M9] 7P6M'.18YAWMZB4[:8M=2-Q]FJG'R[RG11:\G)6O=IN]UF]YQ&DV_#W1F
MI8PZ_("=T,EIRU/KGTCD$,6"]PQOL[!UD]0F*CU<-W&]#]!FMM/;XK++X>YO
ME,&W8L^6R <.J!?N(Z,G<OT?G"S&-J7!]L=39P\F*;Y%&0N &/:Y(['AE6QR
MGNC1 ^*,5-B(3--+IBQL0-HIKVF:-+,>T\%T(3"Y$6QS>6@U#U!J[J5T5V-3
M.'D/R>N^4\!("5?M,OK;[)C((=V=]0%3OPSC.^X/Y/;?:;+Q8R533F,M2N9'
M']60KM%PPWXL8J889VG>4#R]SL:5@X-G/Y)D7R_-*5(O9XRI5Q&1:_YK#'D7
MZ4Z>ZITHEY^TEZ1_=D,PB2[N#&_O*NOA/-R<BQY>4A&932*YN*71&7W+-1<3
MZ[38&B)S3UE$1B$[J(?+3^]<-?=<[E)4L1/"1>.KHGF?:/P%0A9NI8E_]>%O
M4++TIV0>)W\"",*&+?VA(XPJ -CS7P,*WQ;ZMY2N^$\(Q<?Y#S$!R[8X8^,V
M\.J3R\\_?<1MO?IAZ [T!X76W0 Q"OUSYRSL%CX OV^Z;M /.$'X"U.O_@]0
M2P,$%     @ G8"O5KI:.V!S!0  [PT  !D   !X;"]W;W)K<VAE971S+W-H
M965T,3 N>&ULK5==;]LV%'WWKR!<H&B!S':<M W:Q(#C)FV&U0N2IL,P[(&6
MKBVB%*F05%SOU^]<2I:5U'8[8"^V/G@_SKGG7E*G2^N^^HPHB&^Y-OZLFX50
MO.WW?9)1+GW/%F3P9FY=+@-NW:+O"T<RC4:Y[@\'@]?]7"K3'9W&9]=N=&K+
MH)6A:R=\F>?2K<Y)V^59]["[?G"C%EG@!_W1:2$7=$OAKKAVN.LW7E*5D_'*
M&N%H?M8='[X]/^;U<<$714O?NA:,9&;M5[ZY2L^Z TZ(-"6!/4C\/="$M&9'
M2..^]MEM0K)A^WKM_3)B!Y:9]#2Q^@^5ANRL>](5*<UEJ<.-77ZD&L\K]I=8
M[>.O6%9K7V%Q4OI@\]H8&>3*5/_R6\U#R^!DL,-@6!L,8]Y5H)CE>QGDZ-39
MI7"\&M[X(D*-UDA.&2[*;7!XJV 71I-,F@4)9<1E:2)14@MI4G'MR),),G(W
M*9TCDZQ.^P$QV;*?U/[/*__#'?Z/Q"=K0N;%A4DI?6S?1ZY-PL-UPN?#O0X_
M2=<31X<'8C@8'NWQ=]00<!3]'?TO!(B_QC,?'+3T]S8NJE#'VT-Q?[WUA4SH
MK%NP<_= W='S9X>O!^_V #EN@!SO\SZ:?!Q//UR(JZFXO)M./E_]/AW_)L;3
M]^+ZYN+V8OIYS(_$Y.[FYF(Z^7-;]OO]'_?$?PLA/F<D)C8OI%F))-*<"A6\
MF#=$=Y(UKW-G<Q'80!J9*FE$:K663KR8C-^_%,'&EW=&!3BY157(-RON;K%"
M>F'GXI)FKL1P$95 #GLQB:2I\2:T:$(G5IE$09V=I0I9C/.K--$+NX"9"@H&
M13G3*D&4.3EE%E$D6OG UY (VTVE3^4]B+*86FFU[ LY7_KGSTZ&AV_>B5GI
MP:OWU3B"8_('R" OG/) AC_,1J57'8#9BM;1 YF28G3ZAMF<JE!"34S $L.-
M_[<:IF0L!HCD-W/\ [-9('@.PA>$.1NP))##&JP(F0P,J;.-,>066K55?F=Q
M>F(<4_(4$$HK.5.Z!NTSZ5 :6:@@]4'$8^'&13:L03ZQHG%99C787)/8H?M2
MA95X@>FK$A5> CA<H2V-UQ&?,A#,MGQ 4X0%ZFI1.+Q=/TSY&C&K5U$[?JT>
M+S+Y0&)&Q%M)8DL#YQWLBJB9]07%W46O8NTKHH)H]+17@ >LGJ?"/7C$<+M[
MBO9<6OOH[.R?/9W# %&[37);7<?R6@ /$ ?OP[RAMK.KJ^(;;7=^H&VQ2]NQ
M@C+RX^O.M=@VC*]*BG[*^8FW6J5M'8-,SX[R*!JNB=2Z4V"]31O"L'Q3P:=:
M83@&1X@=#%0E=RF"4575J_&MX"IQDA>8"$FEUDFM%=Y.K,.1P'0NUDJ[8:@_
M!:L%!CZUY7&!]HA44L8G(N"(C_<C:J/9C%JNTB*^A[%#[S]NADC8@T2?8E5:
MQAE&,LG$/?2)9%$_1X5U<>Y5'+>[O!Z+3:-';\J6OK%#VX">)SK=!V5'(\=>
M?MHW+715;K]@0@IC4<XG*.V\,^B].1D*;#!];"$  8](EP680%(Y28_)6G4B
M<R]AR,QO&4GBNY$TDYK5XK^;3?6L:27>B8D_GDBH^V%O>#(\;J4'CE%0'#<C
MPMJC:B-+%6].%.-N^'24V(51_R X:Q?D;P;M1D_8!&U.7!I.;UZI=],#[7CU
MX:72,D7U<\*R*/0JJJ9.(SSEG%OSA_.0%=39WH@;3,A6ERG3R45CA)@#4;+0
M2K[&R;&:9MI,]MB?/U/%SG:1];8=U_JM0WA.;A$_-3!=>:>HSN/-T^9K9EP=
MXC?+JT\AG'$7RGBA:0Y3J/155[CJ\Z*Z";:(1_J9#?A B)<9OLC(\0*\GUL;
MUC<<H/G&&_T+4$L#!!0    ( )V KU9U9>9X>P(  -D%   9    >&PO=V]R
M:W-H965T<R]S:&5E=#$Q+GAM;)5476_3,!1]WZ^P D(@1<U7FX[11FJW#B8Q
M:6IA/" >G.2FB>;8Q7;6\>^Y=M(L2%V!E\3WXQR?:_O>V5[(!U4":/)4,Z[F
M3JGU[L+S5%9"3=5([(!CI!"RIAI-N?743@+-+:AF7NC[L5?3BCO)S/KN9#(3
MC685ASM)5%/75/Y: A/[N1,X!\>ZVI;:.+QDMJ-;V(#^NKN3:'D]2U[5P%4E
M.)%0S)U%<+$<FWR;<%_!7@W6Q%22"O%@C)M\[OA&$##(M&&@^'N$2V#,$*&,
MGQVGTV]I@,/U@?W:UHZUI%3!I6#?JER7<^?<(3D4M&%Z+?:?H*MG8O@RP93]
MDGV;&T8.R1JE1=V!44%=\?9/G[IS& #._1< 80<(K>YV(ZORBFJ:S*38$VFR
MD<TL;*D6C>(J;BYEHR5&*\3I9 T95(\T9:!FGD9"X_:R#KQLP>$+X(C<"JY+
M158\A_Q/O(=">C7A0<TR/$EX2^6(1(%+0C^,3O!%?761Y8O^7AWYODB5EO@*
M?APKM.49'^<QG7&A=C2#N8-/7X%\!"=Y\RJ(_0\G5(Y[E>-3[,EZ=;FZN5\L
M/Z\VQZ2=!D]&9( G"T5$0? <L[(_2!???B8:KA6VT>% SC*!G:6TS6\?&LA!
MW/I?!U-W&@?D+<?Q0+&'&#8QY1D0' <D%TVJBX8]TQM(Y/OO,#<G'S=?!GPM
M7>R>^_&H4WF%P3H%>=8)#8\*)?\D=!R[D_?A?PF-W>"XU#,K=>P&D^GHV/5Z
M@W9#+5L[5!2QU&WG]=Y^;BW:=GU.;X<>7M2VXHHP*!#JCZ83A\AVD+2&%CO;
MO*G06+A=ECA[09H$C!="Z(-A-NBG>?(;4$L#!!0    ( )V KU9"C!0D<0(
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MPGU6JPVZ1C<B"< ,97[H.-WUI76M'1;JOKG#FU$9;X#?-UJ[4\=/<+YKY_\
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M63RR_'"!5RW7;@/69TK9[<0IV+V3+_X%4$L#!!0    ( )V KU;6F62-L <
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M0P_@7Z;0[7*X3YH#<K+1P:M,D/6H#_H/'3I' V@](6'!L_414WWVV-G8>(A
M+2](31Q%X7 <US)!K7\G[1J[EEQJ]L2+K7/G)([Z9^A+1>&@H/Z(0"OG23?E
M+LL4N%/&-EIFC7S<'T;'/4+/SG,',B^"))S$9VVL1*ABSY)QPR@M"FXA5&=K
MSO<X.2R;:V7K_H_'E>8E>S>?ST]9H:!>F(PJC6>9VE*FU]RR':=,9,46;8M2
M0MH\A+E8V(!;SP8<3$?(T ?C6J=#BFX2IN.(=F;<K)URON,Z]YY6JGH/X^"+
MM,[:DT##UQTRJ^\KAXC40>4D"<_'HU=X>#R[Y>0L^SAAB<BQ=?D@SG?WE<*N
M5<XV'?;//M\_D ,__G">)-'':Q(4QE"Z%K)R5#7N6_RQS[ZBW>OO8:FUPGMC
M!-4Y@B@D7\@"GY%.Y#0H!:<NB^@<PB 9L)"E2VJ7<SXC.;<._X,0B:#T$54N
M-DT302X5<F7Y<\@ ;O;MO2<I5C'8&.XS5<"ZZ/H4D(_W=U]KESV@OD(.BM0#
M6Q0JZ](/9;Z2BT*X2&7U\EK'WW:)[X$ \TN1>VM+!;4[ER1.PGYNDG]@'V4M
M%Y;+HJW[0Z](,:UJD:E5!1G8*BGY;O_?=*-.10OV*[)?GX($W8YU<]"13E@,
M>DZB,$HFP0WQ/\9"DHR"7S"IN1;.-Y(@Y?EO&'5<Q;Z+QVDXB1)V&J!0&U7I
M<!Q&:1P\N@P<&"4S:1B?#\/T/ UF.93(I72(37V<TVZ<_^[$.?5Q>M].6'(6
MQLDPF/HR,>Q>9$(^.4WI67@63P+TD(W0=A^R>4'500IOH7SC7$^'X7 R#F8O
M^:X=@-XA4(BBX X8ZF898 RCR8L]-"W>D :+FII@U]UWHV08GH]20./U''R,
M$Z!P%N.C!^D8$B=L'(ZC-#Q#F/]0*M^A<;O%T7D4CD<3UBYVB"-!"&NU7&P]
M#VN.FWTE](I,B^<->BQPQ)<%460MQ1.QN-4&%96RZ*#Y%LV8E+BSC3]3H]G@
M_$>!W9RR&?J_U Y+T*V5!AY'0.V>&" _:3;NS*BJ+<*7K2Z4,B_V1KH3EGJ@
MSMUIZOK%;(K>-O[.\K2N^2FKMN4"0&-MB9&"6K.LENA#D/<%!CJXFU%]/+\>
M06 3'3EQ02S$'HZ&]?E"!: )$:C2 *S:TL&H?O/GE0E?#AHB1*:,I1-"%4_^
M8,*Q ?Y3$;E; EOQ4M1"N=AP;6EFA4O?Q+YV2Y2;0NT%=@5-?W!=T$KG*1B=
M&U1D6^M+.B*K%>YF#A@)C#$ 8S:: FBX;'#S.1Q__&XW3*RESM^3&WLB3)T@
MRL^QQ'#7ECZAWAS<]9B?U,=8LPL=#T,8#I_<']5-@WL"V"!&X#N<Z\@G*,5D
M1"57^TE 4?J[]MT <AXFHR%M],96#>D6O&B2>E+7!PYRTKW3TEI1L5SM*HKM
MI!;M',O?V8C#\5D:ID,OWQ23GY0XY?P]6AFGZ0E1UN7U^M1H1YQV(CEHQG#!
MM'OK"2;PW "D3IAHM98;8HGF: ]@C)\H<M"O0&N#<I&M*U6H%=+\Z10MT/.2
M-J'Y+:6EYNO]IX;?CAG47A?-9) U6UZ8;3P0PSA,SB)7#"=I#-PQTS5CKEUK
M(5A)UT8J*XDQ1-#ED>'JASFVN?LY7X@=-/09ZCP@;['O'[M'#3H78Z"P<M=_
M\@\\\7?D=K7]A6'J+]8OV_W/$W!B)2N#26$)44R]HQ[3_LKO7ZS:N&OV0EE
M[A[7 BAKVH#O2X51M'XA ^WO+E=_ E!+ P04    " "=@*]642DH6GP$  "3
M"0  &0   'AL+W=O<FMS:&5E=',O<VAE970Q-BYX;6R-5FMOVS84_>Y?06C
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M/\I2;RX-9H\XB?VS*"!),O+#."1W#O&WUY,9W;B\URVI@V=A.C9YWB#\?(-
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M'?>(:M].;<7(VKU7%M+@Z\<52WQN@K(&V+^4B+2KV EV#]C)WU!+ P04
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M&&U<W(FA;Q2M"R^W-E%Y6&&/^).!<"D(>-Q8:E_>%8HA;Z$5=" (WA&[!'5
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M.P"M%TK9W<0%Z'\,+/X!4$L#!!0    ( )V KU9C@U?:>0(  &,%   9
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M"K74%$8*!<[31LLL>ENT"-*Y@-4 %H*=0T<'6?HC>SK7?3H-FJX/]HG"*J0
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M5/AJ7][.)(&QDLX=G.I@J7>X[D)7P"W5<5/T26JI0I4:J.T"272Q^WK"<G.
M,I07"QJ1KE)8[=+AX2[5_E7)X-Q%DY\,@1;M.HXZ1W&"]FD>''>/TW2>ALBK
M>1K%U')KJ;E^-;D.!^^N,[!IO*47;[HX4E;&TX"*RX;^$:!E _I>&\K\_H4#
M'/]CS/X&4$L#!!0    ( )V KU8GQ8('7B(  +)W   9    >&PO=V]R:W-H
M965T<R]S:&5E=#(W+GAM;+4]VW+;1I;O_14HS]245$7)EIS8CI.XRE'B;+:2
M&9>=9!ZV]J$)-$G$(,!! Y(Y7[_GUC>@"6F4VA=;!-'=IT^?^Z7YS5W7?[([
M8X;B\[YI[;=/=L-P>/WTJ2UW9J_M97<P+7RSZ?J]'N!COWUJ#[W1%0W:-T^O
MGSU[\72OZ_;)FV_HV?O^S3?=.#1U:][WA1WW>]T?OS--=_?MDZLG[L&'>KL;
M\,'3-]\<]-9\-,-OA_<]?'KJ9ZGJO6EMW;5%;S;?/GE[]?J[ZR]Q +WQ>VWN
M;/1W@5M9=]TG_/!3]>V39PB1:4PYX!0:_KLU-Z9I<": XU\RZ1._)@Z,_W:S
MOZ/-PV;6VIJ;KOEG70V[;Y^\>E)49J/'9OC0W?V7D0T1@&776/JWN.-WO_SR
M25&.=NCV,A@@V-<M_Z\_"R*B :^>G1AP+0.N"6Y>B*#\7@_ZS3=]=U?T^#;,
MAG_05FDT %>W>"H?AQZ^K6'<\.9M679C.]3MMGC?-759&[LJUD?^<"S.W,/S
M;YX.L!P.>EK*U-_QU-<GIGY>_-*UP\X6/[25J=+Q3P%,#^NU@_6[Z\4)?]']
M9?'\:E5</[M^OC#?<[_WYS3?\X?OO?B?MVL[]$ K_YO;,,_W17X^9*#7]J!+
M\^T3X!!K^EOSY,W?_G+UXMG7"]!^X:']8FGV-]]I6Y>%;JNBJIMQ,%71=-86
M!P,\MM.]R<&[.&,>WON6*?@%H_L6$&>+,_SZ//J^MD79[0\X5 $A5?5M72&*
M6Q QTU'Z5M>-7C>F&#H<M0<^I5EV75.9WB(E#CM3W!%S 2SZUO0@+(IVW*]A
MQ6[#K]L"!(X= &I<J1I[_ \']N;0]7C""@"LN\I>%M_+MAZT@\+6>X"P1_C6
M]VS<?"[-88!E]9 'FD%5,:BT7%N"/+7P(BP"'YJQ,H6NJAK%EF[<#D$"T[3:
M@@1%^#^;OJRM(20,7?FIZ XXPM+AW>F^U^T S%QO^"1!^%T6O^X<[A0,FR^"
M6]=-.38: 0?LTVJ,3=A6#/KI-6'GA Z&KZ+O/%8.?5<:4\%^^FX/RJ#<*?>F
M#!P%%;K\UUC#9T<7M)[,XE *FN03T-6AKTN3/??"G_O[;C# [+IICAXA,?C*
M@P\'B6=0,8@GV$!;1#R(I'+G91) /<#\\/+5ZJN7KU9???&J./O>E(:(5=ZZ
M+O[VEU?75U=?%R]7SUY=K:Y>/C^_+!8$Q)=>0'RY*"#>]Z"K^^%(^#: NP-H
MSR$G%A;GR8N%>'+E)R]./ 8RZDW9]8A$.+&RLT/1&,"?+LMQ+]2E]WA$_]:L
MG5NDDV-1[P^Z[G$2.+*W\1L3TB2&@<=XVL8.]9X> [QU->I&W>IF-(P)_R5
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M^D-7FH6JLQA0PHP-.6 9C,_)W)T!TSG0-,P=R21Y3LXL[9F/1/ T/=[>L(\
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M4(4&9NK7=BP+ZTCM^XJ=#5M-**2M;LS7ZFQ][J;!2 (;+8Y93EAA;>7G,+!
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MJY')S'0KRXB/"!S,-V3Z*QI"-#VNOEYR>4+[U/4#VZ>$=[/^SI_IG7(R(><
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MA'O^@5C^,'0'^E'6=3> PTE_[HR&T\(7X/M-UPWN R[@?Z;WS?\!4$L#!!0
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MZ8&'ZSW[/.1.N:R9Q9F6/T7BLE'T,8($4U9*M]2[KUCG$P1R+6WXA5WMVXV
ME];IO :3@ERHZI\]U'5X#:!? _I!=Q4HJ+QBCHV'1N_ >&]B\XN0:D"3.*'\
MI:R<H5-!.#=>B8T2J>!,.9APKDOEA-K 0DO!!5IX=\O6$NW[8>PHFL?$O&:>
M5LS]_S /X$8KEUGXHA),GN-C4ME([>^E3OM'"6^8.85![P3ZW?[@"-^@27T0
M^ :O2)T]I5[L4_\U65MGZ-G\;DN^XCYKY_:M=&D+QG$44:]8-%N,QF_?]"ZZ
MGX\H/VN4GQUC'Z^H-9-2(N@4T#I!CQ,3:A$KDI))V#)9(C"5'!PBUTKG@H,4
M:<"Y#,$6R'T%@%F+SK:E>51(>YH33P9+"MN9Z;PH'1H+A&*^0<!3G,  'I$9
MVPE#P,LI+=8J8)5I0YC:FI:RUFQ (O4?T%D.1ZIXWE3Q_-55Y)*"A\<09@59
M4J&8XH+**10]@Y(&47N%C@9IK]"\X:Y2CJ5@:R&%\\]N]ES*]7RY@D^=&;,9
MS.]N%]\Z2^0HMJ$M89)3K<1?NF"NK:,CDBJXO_ $"VV%>^EQU6ZN6]]"P1X]
M<W@]U!2F)(]#=2]PW[7#)]#SP]8[B@]&58YF$P:RA1"]FEJ-M9GYDVK4/;E7
M'PR:!QNZ&WH5*4&[IQ_H)DPUA*N-TT48?&OM:(R&94;?+33>@<Y33>KKC0_0
M? G'_P!02P,$%     @ G8"O5@6"3M15 P  <@<  !D   !X;"]W;W)K<VAE
M971S+W-H965T,S N>&ULE551CZ,V$'[/KQC1JMJ5? O&!L,VB93=O5/[<-+J
M]MH^5'UPP$G0 >9L<[GMK^\8DI1*;*0J(HS-S#???+;'RZ,V7^Q!*0??F[JU
MJ^#@7'<?AK8XJ$;:.]VI%K_LM&FDPZ'9A[8S2I9#4%.'<12E82.K-E@OA[EG
MLU[JWM55JYX-V+YII'E]4+4^K@(:G"<^5?N#\Q/A>MG)O7I1[K?NV> HO*"4
M5:-:6^D6C-JM@@V]?^#>?W#XO5)'.['!5[+5^HL?_%JN@L@34K4JG$>0^/JF
M'E5=>R"D\?6$&5Q2^L"I?4;_,-2.M6RE58^Z_J,JW6$59 &4:B?[VGW2QU_4
MJ9[$XQ6ZML,_'$=?E@10]-;IYA2,#)JJ'=_R^TF'24 6O1$0GP+B@?>8:&#Y
M))U<+XT^@O'>B.:-H=0A&LE5K5^4%V?P:X5Q;OUL<'V->P79EO#^:U]UJ+B#
MF\]R6RM[NPP=)O&N87$"?!@!XS< &7S4K3M8>-^6JOQO?(CD+@SC,\.'^"K@
M1VGN@%$"<12S*WCL4C$;\-C_J_C/S=8Z@YODK[F:1T@^#^D/SKWM9*%6 9X,
MJ\PW%:Q_^H&FT<]7"/,+87X-??V"!['L:P5Z!]V4O#J3GV-\%7.>\:-NNMXI
M8V$XFS[?9^UDO;CY\19.S^)16[?8.'A2A6JVRIR7A@+-*&%Y!#EEA$<)4!+E
MG(@\66S*LO)GT$*:$!;G\.YDS '%$/.4")I/@%!)0F,^ 7KG?XNGRG;:RMK"
M34*R-(5;G#Z;'APW3W&X[!Y$CDB6L"ERPDF<9(M-4?1-7TNG2I"--J[Z6_I,
M;Y2*\9'(L0HL4% 0J4#<:+&91 )V3' '!;A@E2Z!Y21-!5"1$X'T8IH3SMB\
M C2)B> I9(R3A G(,T'BC%W%ISXD 4Y)B@A(C*5B*E!,XDB, IW,&8%HRC 1
MATRD*$WNUQ!Y<\X6C]*8UZK=>W7ZUMEY8=*,,$H!%24IX\#BE.0\F2\R9R07
M#$2&RY6A+C').)WA) 1)TAP82H"24,I)1A.8.UCAI \VRNR';F^A\(3'EGB9
MO5PHF[&/_NL^WD;(85_A/JO5#D.C.X']VXP=?APXW0U==:L=]NC!/."EJ(QW
MP.\[K=UYX!-<KMGU/U!+ P04    " "=@*]6I7I0US0#  #&!@  &0   'AL
M+W=O<FMS:&5E=',O<VAE970S,2YX;6RE5=^/VS8,?L]?(;C;< =H9TORC_B6
M!+A+.ZS M3CTMO:AV(-L,XE06THEN6G_^U)VDDN!-!BP!]L417[\2(GT;&?L
M)[<!\.1KUVHWCS;>;V_CV-4;Z*2[,5O0N+,RMI,>EW8=NZT%V0Q.71OS),GC
M3BH=+6:#[M$N9J;WK=+P:(GKNT[:;_?0FMT\8M%!\4ZM-SXHXL5L*]?P!/Z?
M[:/%57Q$:50'VBFCB875/+ICM_=IL!\,WBO8N1.9A$PJ8SZ%Q>MF'B6!$+10
M^X @\?,%EM"V 0AI?-YC1L>0P?%4/J#_.>2.N532P=*T'U3C-_-H&I$&5K)O
M_3NS^POV^60!KS:M&]YDM[=-(E+WSIMN[XP,.J7'K_RZK\-_<>![!S[P'@,-
M+%]*+Q<S:W;$!FM$"\*0ZN"-Y)0.A_+D+>XJ]/.+MT;_OC3:6]/BUIJ\UAXL
M.$^4)N_!NMZ1AX<EN?I;5BVXZUGL,6APC>M]@/LQ /]) $'>(/S&D5>Z@>9'
M_QC)'AGS ^-[?A'PC;0W1#!*>,+%!3QQK( 8\,3_J\#'N\IYBY?HWW,U&$.D
MYT.$QKIU6UG#/,+.<6"_0+3X[07+DS\N)) >$T@OH2^>L%&;O@5B5F2EM-2U
MDBVR'SLV7/T*4 9480)K:_HM@5;A91IV'<%-HK$*NPV6X!LQ.PT-=FGE5*.P
M4<_E>YE1.)EP/'P2BEN?%%<=BKL%6X/VV/>$36_8K^-[<O7+-<%G<N<<>#=9
M]M:B%>%E3H4H2$9YEM R24;@PRY-2T9SD:*4%2@E?,)I,2UH63!2T"E'/>H>
ME*Q4J[R"9V26,2H8(WF>49;R'W#3A$X3@<",B)R60F!D/D%MF:6T3#D1!<W*
MDB9I.GF+\[-]QB=78DI9G@\,,"5>TJ+(:89.US\ORA5:L SYBN"3T81-:9&S
MX!+@C4/< FDPE@<#0466T91-3PVD]U95O<<C]&8XUO.AF. T+]. 4Q0"XQ;D
M^MQEC$]F2P=V/4Q01VK3:S^.F:/V.*3OQMGT;#Y.>.S<M<+[UL(*79.;(HN(
M':?FN/!F.TRJRGB<>X.XP1\-V&" ^RMC_&$1 AQ_78OO4$L#!!0    ( )V
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M" W/IA./J&Y4=(:1C6O/3!IL=K<M<;J"L@YXOY:HHS=L@&%>I[\!4$L#!!0
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MAH;U:1*Y(1;ND6$:GSCOZWJ#ZZ%+H\@E0=!D^REM# ^P.'%#/\3@Q\% VV&
M,,SFY@@+GY)>M[&C54?C<#>AGI@\AQ1Q,+/4:J/8E8%=^UQ(#>>PY<J,/;RB
M-BBR1NDHB5T_H,!KD[?'@*]A56X%AM8%;>X\P.<E$B%>BLV-&4^')Q2JLM;'
M&::VS.6"FV1DY7J-M^G:W*!JT"7,C2[KC;E'B8['*LMCFPIE]4KLUM$.\]R:
M6WMCQ9GTQ9D\NS@YVK)N"586D/$\VYCI@K5J]#X>L4-+]A7OJ-HG)NS(4(UP
MDAWC9T+W#-+.'J0[O +MIF[*GIZF>R:IT[<1;]IH&((*2[DKG)=8A2P=2T?:
MIR-]=CILG4"UP:#@N]/.N2<F[+B"X3#]VB'V$W1\=O+"$FA+L5'35A1G1TKM
M+2,D-O [JF4=U_N85,,,+#%\CU<CYO1\$'6$C;AFIIAQB3F+XIU(VHK0,+$]
M;SBA$>EL:J<*DCH-+$K<#)9'UK0B0^:PQ>%\SPUFIOQK!(%]\G^2Q+ZBG Y>
M>M="W=I7^QI5;PK=O/_VJ_VO!^?-2_-.O/GI ?V^E<@7N5CB48+7@0FHYG6^
M>=!E95^AYZ7&%W+[=27X0B@C@/O+LM3=@U'0_Z8R^Q-02P,$%     @ G8"O
M5E82?P!8 P  E0H  !D   !X;"]W;W)K<VAE971S+W-H965T,S<N>&ULQ59-
M;]LX$+WG5PS4Q:(%E.C3LIRU#21IB\TAJ)&DNX>B!UH:640H4DO2=OWO=RC9
M3@JX!MP"Z<'FU\SC>T,.->.UTD^F1K3PK1'23+S:VO8R"$Q18\/,A6I1TDJE
M=,,L#?4B,*U&5G9.C0CB,,R"AG'I3<?=W$Q/QVII!9<XTV"63</TYAJ%6D^\
MR-M-W/-%;=U$,!VW;($/:#^W,TVC8(]2\@:EX4J"QFKB7467UZFS[PS^X;@V
M+_K@E,R5>G*#VW+BA8X0"BRL0V#4K/ &A7! 1.._+::WW](YONSOT#]VVDG+
MG!F\4>)?7MIZXN4>E%BQI;#W:OTW;O4,'%ZAA.G^8=W;)F1<+(U5S=:9&#1<
M]BW[MHW#"X<\_(%#O'6(.][]1AW+]\RRZ5BK-6AG36BNTTGMO(D<E^Y0'JRF
M54Y^=GJ/@EDL8<:TW<"C9M*P+EX&WCZRN4#S;AQ8VLB9!\46]+H'C7\ FL"=
MDK8V\$&66'[O'Q#!/<MXQ_(Z/@IXQ_0%))$/<1@G1_"2O>JDPTM.5_WE:FZL
MIM'70[I[V/0PK$N@2].R B<>98A!O4)O^N>;* O_.D(ZW9-.CZ%/'R@ARZ5
M4!4\X89N@:2TH02QT*(V2DH4AS@?13W,V879Q3H^>_O'.Z#?V4.MM#VWJ!O
MIA5J@PASE%AQ:Z!EO 2E*<4*O:2P6@6V1KCY\,EQ[;JJ:9G<^,!E(98EEPLP
M-=-X[C*JA(*6*=%9EZ@K-.YLZ,%QUB2/TA8H$8HG4&U_2$R63G/W)I$)K)FF
M,Z37"?+<CX8CUPSRY.=8?WQ]UJ/(ST<CUR1I>#)K!@TV<]0[VJQ<<:/T!N:*
MZ?+5Q0Q2?Q#E,,C\/#]=3$>UYEC!(Q:U5$(M-O"IJGCQ+/#5I R'?I9GK@G3
M_"?.Y3W7]/51OX%XZ@\=\<1/H].)/Y_!#%5++\[OBC]=I3#)8!#Z>?(K,FZE
M5*N>SSFDB3\<G'XQ%<%I*+<GVK-6?5S,JP<F3OP\SB :YGZ2#\\>E64"TBSU
M1TD$61;Z<1K#H6].\*)4:% ONH+($+.EM'W5L)_=UUQ7?:GQ;-X7;/117G!B
M*; BU_!B./! ]T50/["J[0J/N;)4QG3=FNI&U,Z UBNE[&[@-MA7HM/_ 5!+
M P04    " "=@*]6_''74(X"  "%!0  &0   'AL+W=O<FMS:&5E=',O<VAE
M970S."YX;6RE5$UOVS ,O?=7$-XPM(!1?\1)O2XQD+0KUD.!HMW'8=A!L9E8
MJ"QYDMRT_WZ4G'@9D.:R0V**XGM\I$1--TH_F1K1PDLCI)D%M;7M9129LL:&
MF7/5HJ2=E=(-L[34Z\BT&EGE08V(TCB>1 WC,BBFWG>OBZGJK. 2[S68KFF8
M?EV@4)M9D 0[QP-?U]8YHF+:LC4^HOW6WFM:10-+Q1N4ABL)&E>S8)Y<+C(7
M[P.^<]R8/1M<)4NEGMSBMIH%L1.$ DOK&!A]GO$*A7!$)./WEC,84CK@OKUC
MO_&U4RU+9O!*B1^\LO4LR .H<,4Z81_4Y@MNZQD[OE()X_]AT\=.L@#*SEC5
M;,&DH.&R_[*7;1_V 'G\!B#= E*ONT_D55XSRXJI5AO0+IK8G.%+]6@2QZ4[
ME$>K:9<3SA8W7#)9<B;@5AJK.^JW-<!D!0_</,$=DW0TS@FG7]E2H#F;1I;R
M.G14;G,L^ASI&SE&<*>DK0U\EA56_^(CTCN(3G>B%^E1PCNFSV&4A)#&Z>@(
MWVAHPLCSC?Z["=?<E$*93B/\G"\IEF[5KT,=Z1-FAQ.Z2;LT+2MQ%M H&=3/
M&!0?WB63^-.1<K*AG.P8>_%(DUMU D&M@,:6+J:DJZ0URO(5-%5T2/!1RL."
MZ1C*>C@'N,82FR7JG2<].7U_!O0[N6*FABS\F.;A19Y FHW#?)R?S,M2=:[3
M+7MU=\MWG)6E[K "P=F2"VXY&CA-DC2<C!(@NH\CLF(X.\G"/)F$R3B&9)R&
M:9K#H=9%>Z/1H%[[!\" 3]Q/R> =WIAY/UI_P_L'BLI=<VE X(J@\?G%.*!N
M^J'O%U:U?M"6RM+8>K.F=Q*U"Z#]E5)VMW )AI>W^ -02P,$%     @ G8"O
M5JSF<56P @  *@8  !D   !X;"]W;W)K<VAE971S+W-H965T,SDN>&ULG55=
M;]HP%'WG5U@9FC8I:YP$&'00"=JMZT,E5-;M8=J#22Z)5<?.;%/*O]]U H%J
ME$E[ '_=<^XY-O<RWBC]: H 2YY+(<W$*ZRM+H/ I 64S%RH"B2>K)0NF<6E
MS@-3:6!9#2I%$%$Z"$K&I9>,Z[VY3L9J;067,-?$K,N2Z>T,A-I,O-#;;]SS
MO+!N(TC&%<MA ?:AFFM<!2U+QDN0ABM)-*PFWC2\G/5<?!WPG</&',V)<[)4
MZM$M;K.)1YT@$)!:Q\!P>((K$,(1H8S?.TZO3>F Q_,]^Y?:.WI9,@-72OS@
MF2TFWM C&:S86MA[M?D*.S]]QY<J8>IOLFEB^WV/I&MC5;D#HX*2RV9DS[M[
M. (,Z2N : >(:MU-HEKE-;,L&6NU(=I%(YN;U%9K-(KCTCW*PFH\Y8BSR0VH
M7+.JX"D39 $YWK>%C-S*YKW=Q;W[QI8"S/MQ8#&A@P7ICGS6D$>OD,?D3DE;
M&/)99I"]Q <HM%4;[=7.HK.$=TQ?D#CT242C^ Q?W+J/:[[X_]W_G"Z-U?CC
M^77*?T/?.TWO"NK25"R%B8<58T _@9>\?1,.Z*<SXGNM^-XY]F2!!9JM!1"U
M(CQ#Y7S%W4L19@Q80Y9;DK?^B&G<F5,NSN8Y[>(>\%9XZF[K&BIE.":\42K;
M<"'(7&/3T'9+F'27:9G,.0KKX/.E1?M^G2LF6<9(EPS]WHCB^.'XTWE83'$6
M4NI32MTL[/G#L$\&?CP,_?X@[AR0AZAN&]<]BGR1.3ID'OE1]*_, [\_I/Y@
M0$DTHOXHZB,J#B.?#FGGP/!W=+>-[QX0Y-3#!T?U6X+.ZRYE2*K6TC:EW.ZV
MC7#:U/\AO.FB:#3GTA !*X32BX_8=W33F9J%557=#9;*8F^IIP4V<] N ,]7
M2MG]PB5H_QZ2/U!+ P04    " "=@*]6Z=%8N6<"  !1!0  &0   'AL+W=O
M<FMS:&5E=',O<VAE970T,"YX;6R=5,MNVS 0O.<K%FQ1-$ 2/:P\X-H"XK1!
M<D@1Q'T<BAYH:641H4B%I.+T[[ND;,4%'!]ZL,4E=X8S2RXG*VT>;8WHX*61
MRDY9[5P[CB);U-AP>Z);5+12:=-P1Z%91K8UR,L :F24QO%9U'"A6#X)<_<F
MG^C.2:'PWH#MFH:;/S.4>C5E"=M,/(AE[?Q$E$]:OL0YNN_MO:$H&EA*T:"R
M0BLP6$W993*>93X_)/P0N+);8_!.%EH_^N"VG++8"T*)A?,,G#[/>(52>B*2
M\;3F9,.6'K@]WK!?!^_D9<$M7FGY4Y2NGK(+!B56O)/N0:]N<.WGU/,56MKP
M#ZL^-SMG4'36Z68-)@6-4/V7OZSKL 6XB-\ I&M &G3W&P65G[GC^<3H%1B?
M36Q^$*P&-(D3RA_*W!E:%81S^;QK6XE49<<E7'%;PS6=$]RJ_KQ]X3Y^XPN)
M]G 2.=K0PZ)B33[KR=,WR$=PIY6K+7Q1)9;_XB,2.JA--VIGZ5[".VY.8)0<
M01JGHSU\H\']*/"-_M_]K\N%=88NS^]=_GOZ;#>];ZBQ;7F!4T8=8]$\(\L_
MO$O.XD][Q&>#^&P?>SZG!BT[B: KZJDM(X4W4GDCXM7(+O7[^:G811VJ_3JB
MNJ<'']\? OT.OFIU'/82ZAFM$VH)7)50"<55$2+?<L()M..#><VI!""L[; $
MIVGQJ1,&X4;+LM!@^_5C2)*C+$MVU2?:NN8-FF5H9@N%[I3K;_PP.[P7EWV;
MO*;WCPTY6@IE06)%T/CD_)2!Z1NX#YQN0],LM*,6#,.:WCPT/H'6*ZW=)O ;
M#*]H_A=02P,$%     @ G8"O5L7](+K@ @  #@<  !D   !X;"]W;W)K<VAE
M971S+W-H965T-#$N>&ULG55K3]LP%/W>7W$5$ *I(X\^"*6MU+)-8P(-P1Z:
MIGUPD]O6PK$SVZ6P7[]KI\TZ5BJV+XD?]QR?X]Q[TU\J?6?FB!8>"B'-()A;
M6_;"T&1S+)@Y5B5*VIDJ73!+4ST+3:F1Y1Y4B#")HFY8,"Z#8=^O7>MA7RVL
MX!*O-9A%43#].$:AEH,@#M8+-WPVMVXA'/9+-L-;M)_*:TVSL&;)>8'2<"5!
MXW00C.+>N./B?<!GCDNS,0;G9*+4G9M<Y(,@<H)08&8= Z/7/9ZC$(Z(9/Q8
M<0;UD0ZX.5ZSO_7>R<N$&3Q7X@O/[7P0I 'D.&4+86_4\AVN_'B!F1+&/V%9
MQ;:[ 60+8U6Q I."@LOJS1Y6][ !2*-G ,D*D'C=U4%>Y6MFV;"OU1*TBR8V
M-_!6/9K$<>D^RJW5M,L)9X>72);@PT3P&7/79(#)',Y547!+=V\-''YD$X'F
MJ!]:.L^APFS%/:ZXDV>X6W"EI)T;>"-SS/_$AZ2S%INLQ8Z3G8173!]#*VY"
M$B6M'7RMVGS+\[7^V_RWT<183:GS?9O]BKV]G=V54\^4+,-!0/5B4-]C,#S8
MB[O1V0[M[5I[>Q?[\);*,U\(!#4%X7T(SB9<<,O1;!.[DVZ[V/W&Y5-F*L1,
MS23_B3DPXPY_S^2"RAFJSY) JWO23-/V"EJRQ^HF"Y8C'";=J!FG;3AJ7$B+
M=) %?* &0Y%4HG_Y(,9FVHW^748+XB1M=FKH$QG=3O,D35^NHAFW3QO==O,T
MB8G0F!Z5IM9$"*72OKL<5KM$.;) >9K-ZT2%@[TTB>,SD$J^>HJ+8$<N=.I<
MZ+PX%QP[$\!F&M%9!FK<M#[E&8+_P-MR8R?]]MSXBDS#J% +:1N'^T<-[W1U
MK]LLA1L]JD ]\YW80.8(JG95K];-?E3UN-_AU9^"KG?&J5@%3@D:'9^0?%UU
MWVIB5>D[WD19ZI]^.*<?%FH70/M3I>QZX@ZH?X'#7U!+ P04    " "=@*]6
M[ LV\8D#  "S$   &0   'AL+W=O<FMS:&5E=',O<VAE970T,BYX;6S%6&UO
MTSP4_2M6D!!(>YK8W5M'6VD=("8V45$&2(@/;G+;6#AVL-V5_?O'=K*D2)T[
MIE3[TL:)[_&Y-SX^O1VNI?JE<P"#_A1<Z%&4&U.>Q;%.<RBH[LD2A'VRD*J@
MQ@[5,M:E IKYH(+')$F.XX(R$8V'_MY4C8=R93@3,%5(KXJ"JKL)<+D>13BZ
MO_&9+7/C;L3C84F7, -S4TZ5'<4-2L8*$)I)@10L1M$Y/IL0X@+\C*\,UGKC
M&KE4YE+^<H/+;!0ECA%P2(V#H/;K%BZ <X=D>?RN0:-F31>X>7V/_MXG;Y.9
M4PT7DG]CF<E'T6F$,EC0%3>?Y?H#U D=.;Q4<NT_T;J:>Y)$*%UI(XLZV#(H
MF*B^Z9^Z$!L!Y.B! %('^$+$U4*>Y5MJZ'BHY!HI-]NBN0N?JH^VY)AP;V5F
ME'W*;)P93ZAF&LD%FBK0( SUM7KU%@QE7+]&_Z&9W0C9BH.;I%=SS3)F7]\P
M-G9UAQ&G]4J3:B7RP$I]="V%R35Z)S+(_HZ/+>N&.KFG/B%!P&NJ>JB/#Q!)
M2#^ UV]*T?=XAP_@?06E5QK-[K2!0J-7'R3/4OD:78JTAWY<0S$']7-;WD%8
M)ZLS7=(41E'I:JQN(1J_?(&/DS<!TH<-Z4./WN_X_:$?5Q8)7;I4MR9UN(>D
MCIJDCH)O8LHMLN-K2R]5*97/:AO+,,Z-8 8R-+-5 5^D\P(42VF XG%#\3A,
M44G+RQ?;XGY:"[MY<E9:Q@9L0<PVLA7BP".ZT_)VG/1.\6 8WVXA<M(0.=E!
MA(F4E92C<W? ,;-5FF$,M].96*(+6914W 7*<]JP.OT7+=U\/$!7)@O+*(CX
MQ!TW:/@.GD=&@STDA9/V<$\Z$M(.H%I)'^TNR601XK9A/+AS!=60CY00)BT7
MTH&(=H#,*+>GS&X-X=:0\*,<Z>KJ(BB<,,I3-UGK0/B9+ COPX-P:T*X*Q?:
M ?0$&\*M#^'NC0C_DQ/AUHIP%UZT ^0+I+F07"[O'J.EUI!PV)&^I_8E5%6I
M.H$#_\,NJ*M].!)N+0D_DR?A?9@2:4V)=&5*.X">H"O2VA/IWIYJ2.>EC;#P
M=E&1UIM(%]ZT ^1QHHHW^DA;RJ7OEC5*Y4J8JJ5L[C8=^7G5A[;3JW;>-F=+
M)C3BL+"A2>_$'I&JZI"K@9&E[TKGTM@>UU_F0#-0;H)]OI#2W _< LW_%./_
M 5!+ P04    " "=@*]6[3QR3A0#  #H"@  &0   'AL+W=O<FMS:&5E=',O
M<VAE970T,RYX;6RM5EUOVC 4_2M6-DVMM)$O(*&#2!16K=(JH:*N#],>3'(A
M5AT[LQUH__WL!%)HT[1(O(#MW'/N/<>.<X<;+AYD"J#08T:9'%FI4OF%;<LX
MA0S+#L^!Z2=++C*L]%2L;)D+P$D)RJCM.4[?SC!A5C0LUV8B&O)"4<)@)I L
ML@R+ITN@?#.R7&NW<$M6J3(+=C3,\0KFH.[RF= SNV9)2 9,$LZ0@.7(&KL7
MT]#$EP&_"6SDWA@9)0O.'\SD.AE9CBD(*,3*,&#]MX8)4&J(=!G_MIQ6G=(
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MA"8'QWCK=3M+6L.JVO?OC;(X#?RRQ/$+VCG@]T)AMIWA O0#/?L+4$L#!!0
M   ( )V KU;=<$Y")0,  .4&   9    >&PO=V]R:W-H965T<R]S:&5E=#0V
M+GAM;*U546_:,!!^[Z\XI5*U2AV!0%O4 A+05=M#)534[6':@TD.8M6QT[,#
M[7[]S@ZP=*(\34+$=NZ^[[NS_66P,?1L<T0'KX72=ACESI4W<6S3' MA6Z9$
MS6^6A@KA>$JKV):$(@M)A8J3=OLJ+H34T6@0UF8T&IC**:EQ1F"KHA#T-D%E
M-L.H$^T6'N4J=WXA'@U*L<(YNJ=R1CR+]RB9+%!;:300+H?1N',SZ?GX$/!=
MXL8VQN K61CS["??LF'4]H)08>H\@N#'&J>HE =B&2];S&A/Z1.;XQWZ?:B=
M:UD(BU.C?LC,Y<.H'T&&2U$I]V@V7W%;SZ7'2XVRX1\V=>PE!Z>5=:;8)K."
M0NKZ*5ZW?6@D]-L?)"3;A"3HKHF"RCOAQ&A 9@/DHQG-#T*I(9O%2>TW9>Z(
MWTK.<Z-I+O0*06JXKW1HE% @= 8S0HO:B="[:46$.GV#3W?HA%3V?! [9O<8
M<;IEFM1,R0=,77@PVN46ON@,L_?Y,:O>2T]VTB?)4< '02WH=BX@:2?=(WC=
M?2NZ :_[?UKQ<[RPCOA4_3K4BYJJ=YC*W[0;6XH4AU'IP6F-T>CLM'/5OCU2
M2&]?2.\8^N@?^653?KJ3GZ%-299^\9#^XPQCQ=#6HK.!04FQD$HZB=:SK:6I
MK'KC.UL:<IB=<$NG0HM,"@V944J0A5RL$1:(&KB)VBK!@=Q[9^!)2S^>LV+&
MV\4+_CFXQP55;!Y0;WL'*BOU"ER.4"))DWU&UJ,-5XJO:;VA%'#,\J3=NNXG
M,!W?Q4_SNQ:,&9'E>E](N54%"EL17@2PU!2EX$1V#+"Y(,R-RI#LV6D_Z5S?
M KY4TO%UX/LO4^G.V1F4T"GS;)"P61*+]H -X2=!^#MYK XZK:2?]!KRN,>\
M<^PNH<(MHFQ6ELGE$OUV8K.?A*E9:?F;R3?2Y=Q\PPHHU,2%>$-=^V/.<_1;
MX^6QN[-_-8Y'DV][0EN'CF;<L)X":14,UC)7I5WM0OO5O8>/:^OZ&UY_ /@^
MKZ2VH'#)J;Q9EQ%0;:KUQ)DR&-G".+;%,,SY.X3D _C]TABWFWB"_9=M] =0
M2P,$%     @ G8"O5LNSA@R" @  +0@  !D   !X;"]W;W)K<VAE971S+W-H
M965T-#<N>&ULM59;;]HP&/TK5C9-K;21>]*Q$*D%;:NT2@C6[:':@PD?8-6)
M,]N![M_/=D(42HI6B;T07\XY/B?Q9Y/L&'\4&P")GG):B)&UD;(<VK;(-I!C
M,6 E%&IFQ7B.I>KRM2U*#GAI2#FU/<>)[!R3PDH3,S;E:<(J24D!4XY$E>>8
M_[D!RG8CR[7V S.RWD@]8*=)B=<P!WE?3KGJV:W*DN10",(*Q&$ULJ[=X3C6
M> /X06 G.FVDDRP8>]2=V^7(<K0AH)!)K8#58PMCH%0+*1N_&TVK75(3N^V]
M^F>376598 %C1G^2I=R,K"L++6&%*RIG;/<5FCRAULL8%>87[6JL'UHHJX1D
M>4-6#G)2U$_\U+R'#L$-7B!X#<'[5X+?$'P3M'9F8DVPQ&G"V0YQC59JNF'>
MC6&K-*307W$NN9HEBB?3&61 MGA!0:"+"4A,J+A$']#]?((NWEXFME2+:*B=
M-8(WM:#W@N =Y@/DN^^1YWA^#WU\FCZ!K*5[AW1;16OS>6T^S^CYK\KW\$W!
MT*V$7/SJBUAK!OV:NK"&HL09C"Q5.0+X%JSTW1LW<C[U!3Z3V$%\OXWOGU)/
MKZDJ4UQD@%3!HR6K%G)5454\&:L**?JRUX*A$=1GP#9UXSAR$WO;#76,BES'
M:4$'9H/6;'#:;.-*G0[[C]9GL!:).DO[G95K>\>8( H_>OW^PM9?>-+?E_GW
MCC7T< ?Y GCO!CHI]-H-=":Q@\Q1FSGZ#_43G3/^F<0.XL=M_/@<6S(^KIGH
MRHF>;<H>5."&\;--:7<.<WV1J@-U30J!**P4SQG$2H#7EU/=D:PTY_N"275;
MF.9&W>? -4#-KQB3^XZ^,MI_".E?4$L#!!0    ( )V KU:?)[>M$P(  .\$
M   9    >&PO=V]R:W-H965T<R]S:&5E=#0X+GAM;*U436_;, S]*X(V#"VP
M18Z==DEF&V@3[.,P($C1[3#LH-A,(M2V/(F)NW\_2G:,%'"+'G:Q1(KOB8\F
M%3?:/-@] ++'LJALPO>(]5P(F^VAE':D:ZCH9*M-*9%,LQ.V-B!S#RH+$0;!
MM2BEJG@:>]_*I+$^8*$J6!EF#V4IS=];*'23\#$_.=9JMT?G$&E<RQW< =[7
M*T.6Z%ER54)EE:Z8@6W";\;S1>3B?< /!8T]VS.G9*/U@S.^Y0D/7$)00(:.
M0=)RA 44A2.B-/YTG+R_T@'/]R?VSUX[:=E("PM=_%0Y[A,^Y2R'K3P4N-;-
M5^CT7#F^3!?6?UG3QD8SSK*#15UV8,J@5%6[RL>N#F> \>090-@!PM<"H@[@
M*R?:S+RLI429QD8WS+AH8G,;7QN/)C6J<G_Q#@V=*L)AN@:+1F4(.5M"K:U"
M=K$$E*JPE^P#N[];LHNWE[% NLLA1-;QWK:\X3.\WZ49L6C\GH5!& W %R_#
MEY#U\/ I7)#"7F;8RPP]7_1ZF;]N-N2C-OH]I*ZEFPS3N=&:VUIFD'":'0OF
M"#Q]]V9\'7P:TOJ?R)XHCWKET4OLZ9>#-+)"(.6J.E(9: 1Q2'%+<^5IW.P?
MT^ED%L3B>*YD*&@ZZX/:#,59.[JG@'IAIRK+"M@2+!A])+QIQZLU4->^0S<:
MJ=_]=D\O$A@70.=;K?%DN*;OW[CT'U!+ P04    " "=@*]6G4X&#%,&   X
M*0  &0   'AL+W=O<FMS:&5E=',O<VAE970T.2YX;6RU6MENW#84_15B6A0)
MT$3BHBT=#^ E0?M@P(B1]J'H SVB/4*T3"2.G13]^%(:610EBA,I](L]R[U7
MYU#D/8<CKI^*\G.U8XR#KUF:5V>K'>?[=XY3;7<LH]7;8L]R\<U]46:4B[?E
M@U/M2T;C)BE+'>2ZOI/1)%]MULUG-^5F71QXFN3LI@35(<MH^>V"I<73V0JN
MGC_XF#SL>/V!LUGOZ0.[9?S3_J84[YRN2IQD+*^2(@<ENS];G<-WER2L$YJ(
M/Q/V5/5>@YK*75%\KM_\$9^MW!H12]F6UR6H^/?(+EF:UI4$CB]MT55WS3JQ
M__JY^H>&O"!S1RMV6:1_)3'?G:W"%8C9/3VD_&/Q]#MK"7EUO6V15LU?\-3&
MNBNP/52\R-ID@2!+\N-_^K4=B%Z"J*-/0&T"&B;X$PFX3< -T2.RAM85Y72S
M+HLG4-;1HEK]HAF;)ENP2?+Z-M[R4GR;B#R^N2G%C"CY-T#S&+S_<DCVXAYQ
M\.J*<9JDU6OP!MR*J1,?4@:*>[#OA[,N_ WX='L%7OW\>NUP :HN[6Q; !='
M &@"  ;71<YW%7B?QRS6Y%^:\R$R%'#$:'1#@IZ'Y (9*U[3\BW \%> 7(1U
M@,SI5VS;I2,#'-S=(=S4(Q/USCG8%A4'?V<LNV/E/[HA-E:H.\&[:D^W[&PE
MEGK%RD>VVOSR$_3=WW3T+!53R)*.+&FJXPFREX*ICB"Q2=!2,86@UQ'TC'>S
M)@@N:$KS+0-4O&0/29XG^8..];&4UY2J^_'C!@H8$)&U\]@GI(ES(Q)$7A>G
M8/4[K/XLK&*!30 ]UO$5H!Y!7C@ JHM3"2E @PYH8%XB<9S4HE#IL!E3YTZ=
M8$3 ]S"*]/###GYHA'^55/NBHJD6?CBZXALO]/W!P!HOL'!*1QW\R#SZV^TA
M.Z24LQC0K"AY\B^M[X9H6=?3+<M8<^YML51,H0]=*:'NHJ;5IEGB:*N:2K+G
M$Z"]QM76ZL_:* Q0B ?35A,7^$'HN?H%!9%$BRRUKK:0TI-<'!$RPCH.''!2
ML4I]AV:!-R[_-E=9_PBYP1#<2X@VE*H-C9JY.>\M>R#V%H#O&!!&,2ETCNZB
MK=8GY1'LCTB-PQ",")X:<:G!\(0(T[+\)N9#W:X.N=E:F4O-7L26JJG$I:!#
M?UFG,AJ!V20M55-)2C, S6Y@7J<:*SH4BYK X5P<QV'D1V3"8D&I_= L_C,Z
MU=@*0$A"Z VA:N)42BI4J?/0+/271;8_<%96G;"#_\#W;$_,=6=/KY=0>R35
M'BU3>V15[6U54TE*M4<6U1Z-51P1/X#18&)JXF (<32A]DBJ/;*E]F@LXHBX
MH3<4>VV<0DF%*L4>G=C-F[8JYMS94VAL'0R;%23%'IG%WNA7T%BS=?L5\R66
M3F]I -"I7;BNDRW:QYBO-/N>O80_0-(?H&7^ %GU![:JJ22E/T 6_0'2^ ,/
M!60TH35Q$+O!U&J3_@#9\@=(H_L^%L(_A*J)4RFI4*4_0&9_8&X,T7=M9,R7
M6#@WL!1W;-35N1N9MIHRE&(DAXY,$X8CO[??4=%*E<:G5%K3QN9L;LSU9_]P
M;*F:.AK2!6"TJ'EAHWF83=)2-95D[V& V3_,:EYX[  B' 5#LZ,)\T,,)_8+
M6!H%;#8*W]^Z\-@U!('G#PVD)DSEHP*5=@";[4#S\+)^O/6I8N"\JAB?N\,Q
M7V#V''L)%X"E"\#+7 "VZ@)L55-)2A> +;H /%;W"&+BCAK]R3@5K70!V)8+
MP&-UUT,]&:="E2X GW@<8-KAF'/U-QUH9\^/%U(?4$J+0,P6X42S6+2),%]R
M]O/-E_CM@$A70N"R9[A6S8:M:BI):3;(O)\<C.V#C']-"#'Q\-#\:N)\CP3!
MA!(3Z1K(/-<PW3[(V N$@0^]H13KXE1**M3> 0"KCQ+(V!(0Z-<'+U2XXS 8
M1($_L><ATCJ0'[$.<[RX^4*SE\=+6 @B+0199B&(50MAJYI*4EH(8M%"D+$U
M",+0'YZ0T(0A+_3QQ D)(AT$L>4@VD+]XR0X0*-?/#1A*J$C4*=W-BUCY4-S
M9*\2CEJLA^,QM>[3[EC@>7,8SI'AQS.%U[04 UR!E-V+5/=M(*Y='H_I'=_P
M8M^<=+LK."^RYN6.T9B5=8#X_KXH^/.;^@+=8<G-_U!+ P04    " "=@*]6
M@K7%,<($   7%   &0   'AL+W=O<FMS:&5E=',O<VAE970U,"YX;6R]6%MS
MHS84?O>OT-!MIYUA#>)F2&W/)+8[32=I,[OM]F&G#S+(AEE K"3;R;_O$6#B
M"R%QE^E+C,3YOG/EZ$3C'>-?1$RI1(]9FHN)%DM97!F&"&.:$3%D!<WAS8KQ
MC$A8\K4A"DY)5(*RU+!,TS,RDN3:=%SN/?#IF&UDFN3T@2.QR3+"GVYHRG83
M#6O[C0_).I9JPYB."[*F'ZG\JWC@L#(:EBC):"X2EB-.5Q/M&E\ML*D I<2G
MA.[$P3-2KBP9^Z(6M]%$,Y5%-*6A5!0$?K9T1M-4,8$=7VM2K=&I@(?/>_9?
M2N?!F241=,;2OY-(QA/-UU!$5V23R@]L]RNM'7(57\A24?Y%NTK6LS04;H1D
M60T&"[(DKW[)8QV( X!OO@"P:H#U5H!= ^RW IP:X)P L/,"P*T!I>M&Y7L9
MN#F19#KF;(>XD@8V]5!&OT1#O))<%<I'R>%M C@Y_9WE[V<LEYRE\&J-;G-)
M.142)3GZ1+G8"'1W-T,_SJDD22I^0N^1B E(C T)ZA6)$=:J9I4JZP55&-V#
MHEB@11[1Z!AO@-F-[=;>]ANKD_">\"$RL8XLT[+:[.F&_[;)A\@JX3AH@<]?
MT_[4A5YTH^<T'"*[@OL=L;";/-HEG]U7'C_? 0.ZE303_[28?U.I<]K5J?9U
M)0H2THD&_4E0OJ7:](?OL&?^W):(/LGF?9(M>B([RIG3Y,SI8I_>; 3L"(%"
MEBV3G*C.J4.7$R%/"K5HRTLWY9\Q56P9M.#J,T4[* /@A&J [D$C)!F*R98.
M"%J1A*,M23<4L15ZAWU/MP)GB*X%(G &"&BU.I) .&-90?(G**40SB(!)(D4
MB.URJ*LX*6"_KC7@]O$P^!Z1/ *&D/%(:00*^A@J1XL-#V-@0 5/0E"[I7R0
MPVF81#27R2HARY0B(@15_&"3H[N>I7LV1F0-AQZHJ+,@ADBY2E<K.' 0>)M#
M_8<']=_8M".5.]&F.IDJ6GODZ;8]&K85:V>$+RW6/LD6/9$=%:O;%*O;65D'
M3>3S/<V6E+>VC4Z22]M&GV3S/LD6/9$=9<)K,N']OZW>ZS-G?9+-^R1;]$1V
ME+-1D[-1Y]?SQWFS+"@/H>O!--Z6DXHN*.G4L+^=FD/LXK&Q/0QVFY1IVL=2
M\S8IR[6.I19M4@Y^YCKRVV_\]CO]7CQ"O\_7Y0ES="ZU^5Q1>0<68.PXISZW
M2/G!B<?G,K9O>?Z)QYVF_\>"")K !)V!>=B?A!"8'>&<Y%+H';'I9+OT&PW.
MPA.X)Q$\%\$!MIV3"/9DU5$$L?G\KXO9__S4S7EI)%^Q\'D<&]3CF)J,U$!4
M+I_GH7T)O#2NH;-QS=,#TROIWEFZ:XUT-1H5M/R_.WUZ>8H;O&6*\[RA?]$4
MA[JF.,O3'<<_'^$&WS#"X4!W;+MM?IN_GI/!\8C<6TZP[IBV[HW<*B\8>[H;
MN%V9&5PZ7T-FW&_,3 H_29K(A%;IL75WY.J^[PQZ';(MW71M'0=!6Y(6?7V&
M5>LP#BY ,LK7Y<V3Z@N;7%;W"<UN<[MU7=[IG.S/\-6\NJ-ZIJFNS.X)7T-P
M4$I70&D.1S "\NH6JEI(5I37+$LF)<O*QYB2B'(E .]7C,G]0BEH[@*G_P)0
M2P,$%     @ G8"O5DF5<Y,B!   M0X  !D   !X;"]W;W)K<VAE971S+W-H
M965T-3$N>&ULK5?;;MLX$/T50ELL6F 3B:*N6=M [+1H@+0-ZFW[L-@'6:9M
MHI+H):FX_?L=4;(LZY:@ZQ>;EYGAF3,C#F=RX.*[W%&JT(\TR>34V"FUOS%-
M&>]H&LEKOJ<9[&RX2",%4[$UY5[0:*V5TL2T+<LSTXAEQFRBUQ[%;,)SE;",
M/@HD\S2-Q,\Y3?AA:F#CN/"9;7>J6#!GDWVTI4NJONP?!<S,VLJ:I323C&=(
MT,W4N,4W"^P5"EKB*Z,'V1BCPI45Y]^+R?UZ:E@%(IK06!4F(OA[H@N:)(4E
MP/%O9=2HSRP4F^.C]7?:>7!F%4FZX,DWME:[J1$8:$TW49ZHS_SPGE8.N86]
MF"=2_Z)#)6L9*,ZEXFFE# A2EI7_T8^*B(8"V.E7L"L%NZW@#"B02H%H1TMD
MVJV[2$6SB> ') IIL%8,-#=:&[QA61'&I1*PRT!/S3[R[&K!,R5X EM;=)\I
M*JA4B&7H*Q4RE^CA88%>WU$5L42^05=H":FTSA.*^ 9M6!9E,8L2D"]SJHC-
MBL*8PI(2T5;P?(]HP@"\WI4(-E$&YQYV<.A/Q \974,>K21;,T@E..++\@Z]
M?O5F8BIPL0!JQI4[\](=>\ =@CZ ,SN)WF9KNC[7-X&:FA_[R,_<'C7X(1+7
MB. _D&W9I ?/XN7J]@@<4H>+:'MDP%Z3^W<U]_<-[N<E]_<G[M^VN8>8HV\E
M]Y\T]\L3]W_?KB1HQNJ?/O)+<$X_N.+&N9'[**93 ZX42<43-6:__X8]Z\\^
MYBYD[(Q'I^;1&;.NTSYNI#T[IOV>BIAF"FZP/O]+HZ$V6ER03S/K&@=X8CXU
M'7M.Z@RQ6R-V1R-_*R55L@^4>\F@7,C8F8M>[:(W&I1%+@1PW^=CJ>@V*+5#
MCQ"_Q7Q7S+5=*[2L?N[]&IC_?+8,@RN5O28X)\0><5KH>N1<'[BS^]$%-;I@
M%-U?7,$=,)P?0?=8/_!#OYVV73D_L(&^ 7AA#2\<3=P'%JU8PA2CO>C"2V;O
MA8R=^8FM4RFU?C5_*\TFN=C%!+=CT"/G>2YV!F* &V4>_Y\4KK2;YSI68!&/
M=!!V)8D7$A(.Y0FV3QCM%R3R,_E2V3A'&KI.V."H0MJ5)+X;AI;C#" ]56$\
M6IQF'^%]G3R#DW1.OR(!]KSNA]<G:H>^[[F#<3_5.?QKA:X7LM/% <GG!L7+
MYQQQCZ1KX<#W!JH</I4Y/%IB2FJY[.?4[1[K$_B*O#:^'D%"7-?!P0"^4XW"
MXT7JB ]%2@FVRA6\GQ37[]D7\]PM4U>8V%[8+AA]@KY/7.RWO# ;#4!*Q5;W
M11+%/,]4^=:M5^O>ZU9W'*WU>=&3Z<;B9*9LZ. ENV7P@$SH!DQ:USZ@$F6/
M5$X4W^LV8\45-"UZN(.^DHI" /8WG*OCI#B@[E1G_P%02P,$%     @ G8"O
M5B40/QO;!   Z1   !D   !X;"]W;W)K<VAE971S+W-H965T-3(N>&ULK5AM
M;]LV$/Z>7T%XQ=  KJTWRT[G&$CC;LN 8D:RK@.&?:"ELT64(EV2LI-_OR,E
MJ[*M"#/F+PDI\7GN[KGC4?1T)]57G0$8\IQSH6][F3&;]\.A3C+(J1[(#0A\
MLY(JIP:G:CW4&P4T=:"<#P//BX<Y9:(WF[IG"S6;RL)P)F"AB"[RG*J7#\#E
M[K;G]_8/'MDZ,_;!<#;=T#4\@?F\62B<#6N6E.4@-)."*%C=]N[\]W/?LP"W
MXD\&.]T8$QO*4LJO=O*0WO8\ZQ%P2(REH/AO"_? N65"/[Y5I+W:I@4VQWOV
MGUWP&,R2:KB7_ M+37;;F_1("BM:</,H=[]"%=#(\B62:_>7[,JU,5I,"FUD
M7H%QGC-1_J?/E1 -P,1[!1!4@. (@(;; 6$%"(\!T2N J )$3IDR%*?#G!HZ
MFRJY(\JN1C8[<&(Z-(;/A,W[DU'XEB'.S.Z2;P73S.5 KLA?"3- 'H0!56:D
MCY-D0-[.P5#&]35Y1SX_S<G;-]?3H4'[EF685+;N2UO!*[9"\DD*DVGR4:20
M'N*'Z'?M?+!W_D/02?A;(0;$"_LD\ *_S9]N^">J!B3T'3QL@<__.SSHB":L
M4Q$ZOO#_I6+.=,*E+A20O^^6VMBW_[1X_Z&T%K5;L_WDO=[0!&Y[V# TJ"WT
M9C_^X,?>3VU*7I)L?B&R Y6C6N6HBWWV5#8XJS!M")Z"3A3;V'&;EMV<OPN"
MI0BDJL0^,1F0>YEOJ'@A-EF07C&C#PQ:^YR[E4SK E)"14JP,VN# R;6))%Y
MC@MU1E&%UHJH]J9[?DV8(/"<9%2L@>"!<(I'6U>55P.R*)0NJ##$2.<$DN;[
M54U'#X-Q+Y1UMMOWTM5##]"_1.*!D:+[EOG*.KGGH"(!:]T;X%Z,G#JM =2>
M6##0)&LQ-2!_-!;N/<1 #>66QO>\?A3[%>:JXM\QD^&J%66*;"DOG#MO?&\P
MQK[+N9/"GC 8J'">-%/NLFP#=V1DHUBRQ_N#R&OW"$^]-'4B4WX5]&_\<1VK
M+2C^0H)X7U$*.#4(JK*UH"]X^!JR4-)4)R@.UXKFY.UBL;@F7"*]K6G<'31)
M9&$SG5%#=M1F(N$%MF";$LM62IC"TEQ14U8#GNTMQ3# BJN=[MOH;OIA[-F5
M"=69(Z<[JM+24R'%.S2.]<*,L[8%/-!4HYCE\<ZQA=10Y4W0G\2C$ST&;2VJ
M<X^>VZ(N1';0HD9UBQIUMI-'2.06-\F2H_BY35U;2^KD.+>]EV0C1V8_%;>S
M* I&GN=-A]NF+!<R>B!+7,L2=\KR@+NG[#U:0ZLDG?AS)2G)XH8DDV 4G4IR
M(:,'DHQK2<:=DOPB9;K#YM0F1B?R7#'&)V+$HXD7Q\=B7,CH@1B36HQ)IQA?
M%#,&\"B7.X&]!H^B-7-;Z+5RZ:0[5Z')B4+'VES(W($V-[4V-YW:W-4ME3"W
MC>SIT:9))\VYFMR<:.+'XS",CI6YD-$#97SO^PW(Z]3F'B\EBBT+>T0IV((H
M0+=)TTUSKC856[/E^I$?C(^U:5D7^I'GC^MU9=C#QATP![5V=VE-W,E?WJCJ
MI_5]_<[=4H^>W]M[O+M;?J<I?P3 "\^:"4TXK) 2/XS0*57>J\N)D1MWTUQ*
M@_=6-\R XO>>78#O5Q*_5JJ)-5#_NC'[%U!+ P04    " "=@*]6605![M$#
M   2#   &0   'AL+W=O<FMS:&5E=',O<VAE970U,RYX;6RU5VUOVS80_BN$
M-@P)D$8B]>K,%N X[19@Q8QX70<,^T!+M,55$EV2MAM@/WY'RI&<6E*! ?,'
MFZ1X]SQWY#TZ3X]"?E(%8QI]J<I:S9Q"Z]V=ZZJL8!55MV+':GBR$;*B&J9R
MZZJ=9#2W1E7I$L^+W(KRVDFG=FTITZG8ZY+7;"F1VE<5E<_WK!3'F8.=EX4G
MOBVT67#3Z8YNV8KI#[NEA)G;>LEYQ6K%18TDV\R<.;Z[QXDQL#M^Y^RHSL;(
MA+(6XI.9/.8SQS.,6,DR;5Q0^#FP!2M+XPEX?#XY=5I,8W@^?O'^S@8/P:RI
M8@M1?N2Y+F9.XJ"<;>B^U$_B^#,[!10:?YDHE?U&QV9O'#LHVRLMJI,Q,*AX
MW?S2+Z=$G!F0R8 !.1D0R[L!LBP?J*;I5(HCDF8W>#,#&ZJU!G*\-J>RTA*>
M<K#3Z3S[O.>*VPR)#?HCXYJAQUHSV>3K!B;9+;IZ8)KR4EVC-V@%-R/?E\SL
MSP2<3PZ;C8.IJX&1\>MF)_3[!IT,H/OHO:AUH=#;.F?Y:WL7(FG#(2_AW)-1
MA^^IO$4^OD'$(S[ZL'I 5]]?(U50R=2(>[_-EF_=^P/NST-?G(>._IROE38Y
M^ZLO"XW7H-^K*;P[M:,9FSE068K) W/2'[[#D??C".>@Y1R,>4\7HJJ 8),#
M=,5KM++#:_1/;V(:QHW/R/HTE7U(,4DFGD<F4_?0PR9LV83C;*@J^O :J_ <
M#Q-"PGZTJ$6+1M$^@B+P>HLRNN.:EHCF?T-)@:CH/@[11<QO<.1//-)/(FY)
MQ*,DELOE2*+C"U _B#P?]V,F+68RBOF;,.$NOE6=R>4I^S@)_,3OAY^T\)/1
M.GG,(<5\P^D::F6N%-,*6:61+$>TSM$O\(B7(#MP)>'YOOJZ^AM^D_^A;K#7
M2:/WG^[JR>P\;23&).C/&3Z38CR*-\\RL:\A54\L8_Q@DM<+CR^O3!SC@<+$
MI(,GX_=4PKM>ZN<;M"QIK>TYO84SVPW5R\G?Z[L;3*(!(IW(XE$]3.'U0^LM
M[^Y.+[A_ 1[CP(// 'RGEWA<,'_5!9-CR'W:&'A#^>^4$8]+8WO\2_IL"\<<
M "S*/7M5,+V<PDOM"DF0A .%C#L%Q>,2VF3C6_!]TDE\' _(&.ZT$X^+9R-D
M/7K22^-23"/0TGBP-#LYQ>-Z^I,0^9&792]J<O'NBL+$B\*O;X1[UJ953&YM
M,ZJ0/?6F8VM7VX9WWK1YW?:F6X8^9\MKA4JV 5/O-@9TV32@S42+G6WZUD)#
M"VF'!33M3)H-\'PCA'Z9&(#V;T#Z+U!+ P04    " "=@*]6:X2T3]X(  #$
M10  &0   'AL+W=O<FMS:&5E=',O<VAE970U-"YX;6RU7&UOV\@1_BN$>BCN
M@$O$?2=3VT!B]]!\"!#$=^V'0S_0TMHB3A)5DK8O17]\EY2BU7*70Y$9^4.B
ME]F'\W"',P]W5KQZ+<H_JI76=?3G9KVMKF>KNMZ]F\^KQ4IOLNIML=-;\\UC
M46ZRVKPMG^;5KM39LAVT6<]I',OY)LNWLYNK]K//Y<U5\5RO\ZW^7$;5\V:3
ME5\_Z'7Q>CTCLV\??,F?5G7SP?SF:I<]Z7M=_[;[7)IW\R/*,M_H;947VZC4
MC]>S]^3=;4*; :W%/W/]6IV\CAHJ#T7Q1_/FX_)Z%C<>Z;5>U U$9OY[T;=Z
MO6Z0C!__.8#.CL=L!IZ^_H;^2TO>D'G(*GU;K/^5+^O5]2R914O]F#VOZR_%
MZS_T@9!H\!;%NFK_C5[WMBJ>18OGJBXVA\'&@TV^W?^?_7DX$2<##$YX #T,
MH-T!LF< .PQ@+=&]9RVMNZS.;J[*XC4J&VN#UKQHSTT[VK#)M\TTWM>E^38W
MX^J;C]LZVS[E#VL=O:\J75?1CW>ZSO)U]5/T)KHW4;-\-M\5CU%N+;.]Y9OH
MM_N[Z,<??KJ:U\:5!G"^.!SVP_ZPM.>P+/I4;.M5%?U]N]3+P/A;>#RA ,#<
MG(/CB:#?3L0'"B)^RLJW$2,_1S2F+.00//Q.+X[#*> ..\X+:_%X#][[.EH4
M51W]OM&;!UW^.W2*083F^G]7[;*%OIZ9"[S2Y8N>W?SU+T3&?PO10P)SR/(C
M6=ZBLQZRMX9IB"#')(@$YA 41X("G,T/V3K;+LR%4S?QFF^?0FSW$**%:++O
MRXV))<(5,_'T<LK$-R0I$TD:)T=#QTMY]%+",;=<YDUNK4+>[8?*DX.F0L0=
MSWPCRE,I*0D[IHZ.*="QCYM=EI>F>-1!U\#!8\-$>13>$*D8XW&80W+DD'Q_
M""3^^3/IA-.D&P)!0S=6'"_3HY?IJ+03_2^Z+Q[KUZS4T>^?^E,1B#IV"I#
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MC< 1- (/E'Z2$,9)M^$0M.Q0<CVU*H$SM$S'4;4!%II+_&2+P,#"PA!9OZG
M54H2U9V;0/-!F5Q'9<_4V,+.!WH/YV2Z"=T(^+"CI_$2W0AN-06?UHW@J-T(
M+#27I)4C'*$;P?TF XF9(IQW(S;0C8B9^>L)6"L>.,*6!.XK T*H4-S+S@'#
M#A_73RLA>(J7\U!% A::NVG(B@0QL,(P0%;X?84D$6G:F9F F4P)9STK(,+6
M=S'0?3@GXYW7CX"/-';>L-#<\V+EA)C6CQ"H_0@L-)>D52("H1\!8XQ8!D,
M<GE:X2$0-C_ &&-X(G<VQ,D618&6906J),%"<XE;22(&MCT.D9T@)L)S^_U
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M%(\?F+ &>:P)M]. E2#6IB^5).5;INI>K)UM>]]ST_&Y=\OKQAG[#OR<25+
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MB>LZKNL6\\\058BBM>0A0^()O7-'"Q>MF2S-@]T/*:$-7$L1,A9E9A1QR*1
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M>(F]'>@T[,Y5[[UQ)XP*, K^&@'>#G0J 'X1 /^?O*MZ< /YA57:0';WRKO
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MB#\T-4A!,3HT.1@](E)-9'!SA;D C )@=)* 41> 40",V@6,=@"&I=]38PP
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MFB1CR@5C"AA3=AE3'>,NPGH<4^"8LNJ8:CM&>Q_:4,"8<L;80.1O%W29KAT
MILR O=$WR2%(\EXB+<M+F<O+R8*NQHJN21*F7!"F@#!EES#5)HQYQ;_NINV#
M8;Y5P_SVP,N;^SU)@&*^,\4&(O/^<=>BL2YZJY.[<O5WBE;Q89=52Z2/GQY7
MF%]4ZZKAZ]7R],L@N0OSJQGIVWQ3;UYTIY-JQ7?U)HOWY2KKFSC+XFWY<J.#
MM4Z*+^2_OXWC[.E-L8/CNOOE?U!+ P04    " "=@*]6 %V-=T $   Y#P
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MY@B"QLL^K1Q(5NC.9<LD]$'Z,X;>EG*U =9WC,EZH PTW?+B7U!+ P04
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MU7SE^9I:OB-9FBU++9B4+,XV5Y0$E.L3U/$E8[+<T0-4*YNS_P!02P,$%
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M5)8:@Q]6U+I1NPVT7BIE=X$[8/@SR/X 4$L#!!0    ( )V KU:L8'+7M0(
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MHCN2##WZK$=-TF8Q\73)/V?QYWQIK,:B_=4A]J)F'W6SNXM\;BJ:P2S FVI
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M* VVH5N6./>@; *>YU*:2V![<?@G2?X#4$L#!!0    ( )V KU8F&D2P]P$
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M$D5)XD< \SN((@R!IQ%', ?@ 4.BJ#D']\ZC<'U.A9O_'(T? 5!+ P04
M" "=@*]6EXJ[',     3 @  "P   %]R96QS+RYR96QSG9*Y;L,P#$!_Q=">
M, ?0(8@S9?$6!/D!5J(/V!(%BD6=OZ_:I7&0"QEY/3P2W!YI0.TXI+:+J1C]
M$%)I6M6X 4BV)8]ISI%"KM0L'C6'TD!$VV-#L%HL/D N&6:WO606IW.D5XA<
MUYVE/=LO3T%O@*\Z3'%":4A+,P[PS=)_,O?S##5%Y4HCE5L:>-/E_G;@2=&A
M(E@6FD7)TZ(=I7\=Q_:0T^FO8R*T>EOH^7%H5 J.W&,EC'%BM/XU@LD/['X
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M>\(-8MCL:SK17"PZ<#[($VL6RCBU(#0*FJX%M3A;Z07Q+$0 F0#(9$#(;TD
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MRSMJIZ%9WC2B_=&_:9CE[:L_RVU5G5#;M;FT<O'R/P O_[]P] ]02P,$%
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M<UTN>&ULS=K-3N,P% 7@5ZFR18WKWS"(L@&V XMY 4]RVT9-8LMV.^7M<5)
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M+GAM;%!+ 0(4 Q0    ( )V KU9/.YR\[P   "L"   1              "
M :\   !D;V-0<F]P<R]C;W)E+GAM;%!+ 0(4 Q0    ( )V KU:97)PC$ 8
M )PG   3              "  <T!  !X;"]T:&5M92]T:&5M93$N>&UL4$L!
M A0#%     @ G8"O5L6CG3+> @  3 D  !@              ("!#@@  'AL
M+W=O<FMS:&5E=',O<VAE970Q+GAM;%!+ 0(4 Q0    ( )V KU;6WN$HZ@4
M (@9   8              " @2(+  !X;"]W;W)K<VAE971S+W-H965T,BYX
M;6Q02P$"% ,4    " "=@*]6?>A(1Y0&  #X&P  &               @(%"
M$0  >&PO=V]R:W-H965T<R]S:&5E=#,N>&UL4$L! A0#%     @ G8"O5AED
M!N7? @  - <  !@              ("!#!@  'AL+W=O<FMS:&5E=',O<VAE
M970T+GAM;%!+ 0(4 Q0    ( )V KU;NNY&\-0L  *MR   8
M  " @2$;  !X;"]W;W)K<VAE971S+W-H965T-2YX;6Q02P$"% ,4    " "=
M@*]6/7=$8M &  !F'   &               @(&,)@  >&PO=V]R:W-H965T
M<R]S:&5E=#8N>&UL4$L! A0#%     @ G8"O5JL.'',Y!P  &Q   !@
M         ("!DBT  'AL+W=O<FMS:&5E=',O<VAE970W+GAM;%!+ 0(4 Q0
M   ( )V KU;";,08&PT  *(C   8              " @0$U  !X;"]W;W)K
M<VAE971S+W-H965T."YX;6Q02P$"% ,4    " "=@*]6!)C/U,@@  !M:@
M&               @(%20@  >&PO=V]R:W-H965T<R]S:&5E=#DN>&UL4$L!
M A0#%     @ G8"O5KI:.V!S!0  [PT  !D              ("!4&,  'AL
M+W=O<FMS:&5E=',O<VAE970Q,"YX;6Q02P$"% ,4    " "=@*]6=67F>'L"
M  #9!0  &0              @('Z:   >&PO=V]R:W-H965T<R]S:&5E=#$Q
M+GAM;%!+ 0(4 Q0    ( )V KU9"C!0D<0(  %8%   9              "
M@:QK  !X;"]W;W)K<VAE971S+W-H965T,3(N>&UL4$L! A0#%     @ G8"O
M5M>\/?)= P  =P<  !D              ("!5&X  'AL+W=O<FMS:&5E=',O
M<VAE970Q,RYX;6Q02P$"% ,4    " "=@*]6Q#&JD @&   S#P  &0
M        @('H<0  >&PO=V]R:W-H965T<R]S:&5E=#$T+GAM;%!+ 0(4 Q0
M   ( )V KU;6F62-L <  (,1   9              " @2=X  !X;"]W;W)K
M<VAE971S+W-H965T,34N>&UL4$L! A0#%     @ G8"O5E$I*%I\!   DPD
M !D              ("!#H   'AL+W=O<FMS:&5E=',O<VAE970Q-BYX;6Q0
M2P$"% ,4    " "=@*]6:-2'E=8"   S!@  &0              @('!A
M>&PO=V]R:W-H965T<R]S:&5E=#$W+GAM;%!+ 0(4 Q0    ( )V KU8H#$PC
M:@,  %,(   9              " @<Z'  !X;"]W;W)K<VAE971S+W-H965T
M,3@N>&UL4$L! A0#%     @ G8"O5E#OV;;J"P  ]"(  !D
M ("!;XL  'AL+W=O<FMS:&5E=',O<VAE970Q.2YX;6Q02P$"% ,4    " "=
M@*]6JQEQ&2H%  #,#@  &0              @(&0EP  >&PO=V]R:W-H965T
M<R]S:&5E=#(P+GAM;%!+ 0(4 Q0    ( )V KU;.0A&O.@<  )D1   9
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M  !X;"]W;W)K<VAE971S+W-H965T,C0N>&UL4$L! A0#%     @ G8"O5I(
M5MW: P  D@@  !D              ("!MZ\  'AL+W=O<FMS:&5E=',O<VAE
M970R-2YX;6Q02P$"% ,4    " "=@*]65 ;+SN4#  !O"   &0
M    @('(LP  >&PO=V]R:W-H965T<R]S:&5E=#(V+GAM;%!+ 0(4 Q0    (
M )V KU8GQ8('7B(  +)W   9              " @>2W  !X;"]W;W)K<VAE
M971S+W-H965T,C<N>&UL4$L! A0#%     @ G8"O5KUW;Q&B @  %08  !D
M             ("!>=H  'AL+W=O<FMS:&5E=',O<VAE970R."YX;6Q02P$"
M% ,4    " "=@*]6;)?/]_4"   5!P  &0              @(%2W0  >&PO
M=V]R:W-H965T<R]S:&5E=#(Y+GAM;%!+ 0(4 Q0    ( )V KU8%@D[450,
M '('   9              " @7[@  !X;"]W;W)K<VAE971S+W-H965T,S N
M>&UL4$L! A0#%     @ G8"O5J5Z4-<T P  Q@8  !D              ("!
M"N0  'AL+W=O<FMS:&5E=',O<VAE970S,2YX;6Q02P$"% ,4    " "=@*]6
ME\+$514#  "=!@  &0              @(%UYP  >&PO=V]R:W-H965T<R]S
M:&5E=#,R+GAM;%!+ 0(4 Q0    ( )V KU9U1'LKP@,  $$(   9
M      " @<'J  !X;"]W;W)K<VAE971S+W-H965T,S,N>&UL4$L! A0#%
M  @ G8"O5KU\LF^/ @  NP4  !D              ("!NNX  'AL+W=O<FMS
M:&5E=',O<VAE970S-"YX;6Q02P$"% ,4    " "=@*]6VC%-4J4"  #Z!0
M&0              @(& \0  >&PO=V]R:W-H965T<R]S:&5E=#,U+GAM;%!+
M 0(4 Q0    ( )V KU9Y!07(-P8  %\1   9              " @5ST  !X
M;"]W;W)K<VAE971S+W-H965T,S8N>&UL4$L! A0#%     @ G8"O5E82?P!8
M P  E0H  !D              ("!ROH  'AL+W=O<FMS:&5E=',O<VAE970S
M-RYX;6Q02P$"% ,4    " "=@*]6_''74(X"  "%!0  &0
M@(%9_@  >&PO=V]R:W-H965T<R]S:&5E=#,X+GAM;%!+ 0(4 Q0    ( )V
MKU:LYG%5L (  "H&   9              " @1X! 0!X;"]W;W)K<VAE971S
M+W-H965T,SDN>&UL4$L! A0#%     @ G8"O5NG16+EG @  404  !D
M         ("!!00! 'AL+W=O<FMS:&5E=',O<VAE970T,"YX;6Q02P$"% ,4
M    " "=@*]6Q?T@NN "   .!P  &0              @(&C!@$ >&PO=V]R
M:W-H965T<R]S:&5E=#0Q+GAM;%!+ 0(4 Q0    ( )V KU;L"S;QB0,  +,0
M   9              " @;H) 0!X;"]W;W)K<VAE971S+W-H965T-#(N>&UL
M4$L! A0#%     @ G8"O5NT\<DX4 P  Z H  !D              ("!>@T!
M 'AL+W=O<FMS:&5E=',O<VAE970T,RYX;6Q02P$"% ,4    " "=@*]6;R0(
M'Z\"  "R"   &0              @('%$ $ >&PO=V]R:W-H965T<R]S:&5E
M=#0T+GAM;%!+ 0(4 Q0    ( )V KU:/(SM%M0(  -P'   9
M  " @:L3 0!X;"]W;W)K<VAE971S+W-H965T-#4N>&UL4$L! A0#%     @
MG8"O5MUP3D(E P  Y08  !D              ("!EQ8! 'AL+W=O<FMS:&5E
M=',O<VAE970T-BYX;6Q02P$"% ,4    " "=@*]6R[.&#(("   M"   &0
M            @('S&0$ >&PO=V]R:W-H965T<R]S:&5E=#0W+GAM;%!+ 0(4
M Q0    ( )V KU:?)[>M$P(  .\$   9              " @:P< 0!X;"]W
M;W)K<VAE971S+W-H965T-#@N>&UL4$L! A0#%     @ G8"O5IU.!@Q3!@
M."D  !D              ("!]AX! 'AL+W=O<FMS:&5E=',O<VAE970T.2YX
M;6Q02P$"% ,4    " "=@*]6@K7%,<($   7%   &0              @(&
M)0$ >&PO=V]R:W-H965T<R]S:&5E=#4P+GAM;%!+ 0(4 Q0    ( )V KU9)
ME7.3(@0  +4.   9              " @7DJ 0!X;"]W;W)K<VAE971S+W-H
M965T-3$N>&UL4$L! A0#%     @ G8"O5B40/QO;!   Z1   !D
M     ("!TBX! 'AL+W=O<FMS:&5E=',O<VAE970U,BYX;6Q02P$"% ,4
M" "=@*]6605![M$#   2#   &0              @('D,P$ >&PO=V]R:W-H
M965T<R]S:&5E=#4S+GAM;%!+ 0(4 Q0    ( )V KU9KA+1/W@@  ,1%   9
M              " @>PW 0!X;"]W;W)K<VAE971S+W-H965T-30N>&UL4$L!
M A0#%     @ G8"O5FU52-ZM @  ; <  !D              ("! 4$! 'AL
M+W=O<FMS:&5E=',O<VAE970U-2YX;6Q02P$"% ,4    " "=@*]6V*K;1,4"
M  !4!P  &0              @('E0P$ >&PO=V]R:W-H965T<R]S:&5E=#4V
M+GAM;%!+ 0(4 Q0    ( )V KU9WCHR!7 ,  !T,   9              "
M@>%& 0!X;"]W;W)K<VAE971S+W-H965T-3<N>&UL4$L! A0#%     @ G8"O
M5MD#ZX7V"   DRX  !D              ("!=$H! 'AL+W=O<FMS:&5E=',O
M<VAE970U."YX;6Q02P$"% ,4    " "=@*]6Z)X TY #   $#0  &0
M        @(&A4P$ >&PO=V]R:W-H965T<R]S:&5E=#4Y+GAM;%!+ 0(4 Q0
M   ( )V KU;P'-BMB ,  (00   9              " @6A7 0!X;"]W;W)K
M<VAE971S+W-H965T-C N>&UL4$L! A0#%     @ G8"O5M8ZT^5"!P  @S\
M !D              ("!)UL! 'AL+W=O<FMS:&5E=',O<VAE970V,2YX;6Q0
M2P$"% ,4    " "=@*]6 %V-=T $   Y#P  &0              @(&@8@$
M>&PO=V]R:W-H965T<R]S:&5E=#8R+GAM;%!+ 0(4 Q0    ( )V KU9?_&DG
M;@,  &8,   9              " @1=G 0!X;"]W;W)K<VAE971S+W-H965T
M-C,N>&UL4$L! A0#%     @ G8"O5N2P/N <!0  Y1P  !D
M ("!O&H! 'AL+W=O<FMS:&5E=',O<VAE970V-"YX;6Q02P$"% ,4    " "=
M@*]6/GHF);T"  !'!P  &0              @($/< $ >&PO=V]R:W-H965T
M<R]S:&5E=#8U+GAM;%!+ 0(4 Q0    ( )V KU9$]#BU!P4  '(A   9
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M970W,"YX;6Q02P$"% ,4    " "=@*]6K&!RU[4"   /!P  &0
M    @(&_A $ >&PO=V]R:W-H965T<R]S:&5E=#<Q+GAM;%!+ 0(4 Q0    (
M )V KU:$OIRT)0,  -()   9              " @:N' 0!X;"]W;W)K<VAE
M971S+W-H965T-S(N>&UL4$L! A0#%     @ G8"O5L6@S#X> @  500  !D
M             ("!!XL! 'AL+W=O<FMS:&5E=',O<VAE970W,RYX;6Q02P$"
M% ,4    " "=@*]6)AI$L/<!   /!   &0              @(%<C0$ >&PO
M=V]R:W-H965T<R]S:&5E=#<T+GAM;%!+ 0(4 Q0    ( )V KU8OS]>2)P,
M $82   -              "  8J/ 0!X;"]S='EL97,N>&UL4$L! A0#%
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K 0!;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@    !2 %( =18  !>> 0    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>248</ContextCount>
  <ElementCount>307</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>63</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Document - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - Condensed Interim Consolidated Statements of Financial Position (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Condensed Interim Consolidated Statements of Financial Position (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ConsolidatedComprehensiveIncome</Role>
      <ShortName>Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals</Role>
      <ShortName>Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Statement - Condensed Interim Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ConsolidatedCashFlow</Role>
      <ShortName>Condensed Interim Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Disclosure - Nature of Operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/NatureofOperations</Role>
      <ShortName>Nature of Operations</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - Disclosure - Basis of Presentation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/BasisofPresentation</Role>
      <ShortName>Basis of Presentation</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SignificantAccountingPolicies</Role>
      <ShortName>Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - Change in Functional and Presentation Currency</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency</Role>
      <ShortName>Change in Functional and Presentation Currency</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - Disclosure - Receivables</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/Receivables</Role>
      <ShortName>Receivables</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - Disclosure - Restricted Deposit</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/RestrictedDeposit</Role>
      <ShortName>Restricted Deposit</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/PropertyandEquipment</Role>
      <ShortName>Property and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - Non-Controlling Interest in Versus LLC</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/NonControllingInterestinVersusLLC</Role>
      <ShortName>Non-Controlling Interest in Versus LLC</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - Acquisition of Xcite Interactive, Inc.</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc</Role>
      <ShortName>Acquisition of Xcite Interactive, Inc.</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - Disclosure - Intangible Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/IntangibleAssets</Role>
      <ShortName>Intangible Assets</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - Disclosure - Accounts Payable and Accrued Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities</Role>
      <ShortName>Accounts Payable and Accrued Liabilities</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - Notes Payable ??? Related Party</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.versussystems.com/role/NotesPayableRelatedParty</Role>
      <ShortName>Notes Payable ??? Related Party</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - Share Capital and Reserves</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ShareCapitalandReserves</Role>
      <ShortName>Share Capital and Reserves</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - Related Party Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/RelatedPartyTransactions</Role>
      <ShortName>Related Party Transactions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - Disclosure - Financial Instruments and Risk Management</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement</Role>
      <ShortName>Financial Instruments and Risk Management</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - Disclosure - Management of Capital</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ManagementofCapital</Role>
      <ShortName>Management of Capital</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - Disclosure - Geographical Segmented Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/GeographicalSegmentedInformation</Role>
      <ShortName>Geographical Segmented Information</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - Disclosure - Supplemental Cash Flow Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SupplementalCashFlowInformation</Role>
      <ShortName>Supplemental Cash Flow Information</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - Disclosure - Lease Obligations and Commitments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/LeaseObligationsandCommitments</Role>
      <ShortName>Lease Obligations and Commitments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SubsequentEvents</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SignificantAccountingPolicies</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - Basis of Presentation (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/BasisofPresentationTables</Role>
      <ShortName>Basis of Presentation (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/BasisofPresentation</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - Significant Accounting Policies (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SignificantAccountingPoliciesTables</Role>
      <ShortName>Significant Accounting Policies (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SignificantAccountingPolicies</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - Disclosure - Property and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/PropertyandEquipmentTables</Role>
      <ShortName>Property and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/PropertyandEquipment</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - Non-Controlling Interest in Versus LLC (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables</Role>
      <ShortName>Non-Controlling Interest in Versus LLC (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/NonControllingInterestinVersusLLC</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - Acquisition of Xcite Interactive, Inc. (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables</Role>
      <ShortName>Acquisition of Xcite Interactive, Inc. (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - Intangible Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/IntangibleAssetsTables</Role>
      <ShortName>Intangible Assets (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/IntangibleAssets</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - Accounts Payable and Accrued Liabilities (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables</Role>
      <ShortName>Accounts Payable and Accrued Liabilities (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - Notes Payable ??? Related Party (Tables)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.versussystems.com/role/NotesPayableRelatedPartyTables</Role>
      <ShortName>Notes Payable ??? Related Party (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/NotesPayableRelatedParty</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - Share Capital and Reserves (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ShareCapitalandReservesTables</Role>
      <ShortName>Share Capital and Reserves (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReserves</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - Disclosure - Related Party Transactions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/RelatedPartyTransactionsTables</Role>
      <ShortName>Related Party Transactions (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/RelatedPartyTransactions</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - Financial Instruments and Risk Management (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables</Role>
      <ShortName>Financial Instruments and Risk Management (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - Geographical Segmented Information (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/GeographicalSegmentedInformationTables</Role>
      <ShortName>Geographical Segmented Information (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/GeographicalSegmentedInformation</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - Supplemental Cash Flow Information (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SupplementalCashFlowInformationTables</Role>
      <ShortName>Supplemental Cash Flow Information (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SupplementalCashFlowInformation</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - Lease Obligations and Commitments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables</Role>
      <ShortName>Lease Obligations and Commitments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/LeaseObligationsandCommitments</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - Basis of Presentation (Details) - Schedule of subsidiary</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofsubsidiaryTable</Role>
      <ShortName>Basis of Presentation (Details) - Schedule of subsidiary</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/BasisofPresentationTables</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - Significant Accounting Policies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SignificantAccountingPoliciesDetails</Role>
      <ShortName>Significant Accounting Policies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SignificantAccountingPoliciesTables</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - Disclosure - Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable</Role>
      <ShortName>Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SignificantAccountingPoliciesTables</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - Significant Accounting Policies (Details) - Schedule of classification of financial instruments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable</Role>
      <ShortName>Significant Accounting Policies (Details) - Schedule of classification of financial instruments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SignificantAccountingPoliciesTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>045 - Disclosure - Change in Functional and Presentation Currency (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails</Role>
      <ShortName>Change in Functional and Presentation Currency (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>046 - Disclosure - Receivables (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ReceivablesDetails</Role>
      <ShortName>Receivables (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/Receivables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>047 - Disclosure - Restricted Deposit (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/RestrictedDepositDetails</Role>
      <ShortName>Restricted Deposit (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/RestrictedDeposit</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>048 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable</Role>
      <ShortName>Property and Equipment (Details) - Schedule of property and equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>049 - Disclosure - Non-Controlling Interest in Versus LLC (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails</Role>
      <ShortName>Non-Controlling Interest in Versus LLC (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>050 - Disclosure - Non-Controlling Interest in Versus LLC (Details) - Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable</Role>
      <ShortName>Non-Controlling Interest in Versus LLC (Details) - Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>051 - Disclosure - Acquisition of Xcite Interactive, Inc. (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails</Role>
      <ShortName>Acquisition of Xcite Interactive, Inc. (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>052 - Disclosure - Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofconsiderationTable</Role>
      <ShortName>Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>053 - Disclosure - Intangible Assets (Details) - Schedule of intangible assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofintangibleassetsTable</Role>
      <ShortName>Intangible Assets (Details) - Schedule of intangible assets</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/IntangibleAssetsTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>054 - Disclosure - Accounts Payable and Accrued Liabilities (Details) - Schedule accounts payable and accrued liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable</Role>
      <ShortName>Accounts Payable and Accrued Liabilities (Details) - Schedule accounts payable and accrued liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>055 - Disclosure - Notes Payable ??? Related Party (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.versussystems.com/role/NotesPayableRelatedPartyDetails</Role>
      <ShortName>Notes Payable ??? Related Party (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/NotesPayableRelatedPartyTables</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>056 - Disclosure - Notes Payable ??? Related Party (Details) - Schedule of finance expense</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleoffinanceexpenseTable</Role>
      <ShortName>Notes Payable ??? Related Party (Details) - Schedule of finance expense</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/NotesPayableRelatedPartyTables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>057 - Disclosure - Share Capital and Reserves (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ShareCapitalandReservesDetails</Role>
      <ShortName>Share Capital and Reserves (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>058 - Disclosure - Share Capital and Reserves (Details) - Schedule of outstanding stock options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable</Role>
      <ShortName>Share Capital and Reserves (Details) - Schedule of outstanding stock options</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>059 - Disclosure - Share Capital and Reserves (Details) - Schedule of fair value of stock options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable</Role>
      <ShortName>Share Capital and Reserves (Details) - Schedule of fair value of stock options</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>60</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>060 - Disclosure - Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable</Role>
      <ShortName>Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>061 - Disclosure - Share Capital and Reserves (Details) - Schedule of outstanding share purchase warrants</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable</Role>
      <ShortName>Share Capital and Reserves (Details) - Schedule of outstanding share purchase warrants</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>062 - Disclosure - Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable</Role>
      <ShortName>Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>063 - Disclosure - Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable</Role>
      <ShortName>Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/ShareCapitalandReservesTables</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>064 - Disclosure - Related Party Transactions (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/RelatedPartyTransactionsDetails</Role>
      <ShortName>Related Party Transactions (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/RelatedPartyTransactionsTables</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>065 - Disclosure - Related Party Transactions (Details) - Schedule of key management personnel</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable</Role>
      <ShortName>Related Party Transactions (Details) - Schedule of key management personnel</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/RelatedPartyTransactionsTables</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>066 - Disclosure - Financial Instruments and Risk Management (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails</Role>
      <ShortName>Financial Instruments and Risk Management (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>067 - Disclosure - Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable</Role>
      <ShortName>Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>068 - Disclosure - Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable</Role>
      <ShortName>Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/GeographicalSegmentedInformationTables</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>069 - Disclosure - Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable</Role>
      <ShortName>Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SupplementalCashFlowInformationTables</ParentRole>
      <Position>70</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>070 - Disclosure - Lease Obligations and Commitments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails</Role>
      <ShortName>Lease Obligations and Commitments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables</ParentRole>
      <Position>71</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>071 - Disclosure - Lease Obligations and Commitments (Details) - Schedule of lease liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable</Role>
      <ShortName>Lease Obligations and Commitments (Details) - Schedule of lease liabilities</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>072 - Disclosure - Lease Obligations and Commitments (Details) - Schedule of rental agreement for office space</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable</Role>
      <ShortName>Lease Obligations and Commitments (Details) - Schedule of rental agreement for office space</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables</ParentRole>
      <Position>73</Position>
    </Report>
    <Report instance="ea178398-6k_versussys.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>073 - Disclosure - Subsequent Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.versussystems.com/role/SubsequentEventsDetails</Role>
      <ShortName>Subsequent Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.versussystems.com/role/SubsequentEvents</ParentRole>
      <Position>74</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Warning">[ix-0514-Hidden-Fact-Eligible-For-Transform] WARN: 5 fact(s) appearing in ix:hidden were eligible for transformation: ifrs-full:AdjustedWeightedAverageShares, ifrs-full:DilutedEarningsLossPerShare, vs:WeightedAverageRemainingLifeyears -  ea178398ex99-1_versussys.htm 4530, 4531, 4532, 4533, 4617</Log>
  </Logs>
  <InputFiles>
    <File doctype="6-K" original="ea178398-6k_versussys.htm">ea178398-6k_versussys.htm</File>
    <File doctype="6-K" original="ea178398ex99-1_versussys.htm">ea178398ex99-1_versussys.htm</File>
    <File>ea178398ex99-2_versussys.htm</File>
    <File>ea178398ex99-3_versussys.htm</File>
    <File>ea178398ex99-4_versussys.htm</File>
    <File>vs-20230331.xsd</File>
    <File>vs-20230331_cal.xml</File>
    <File>vs-20230331_def.xml</File>
    <File>vs-20230331_lab.xml</File>
    <File>vs-20230331_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>ex99-1_001.jpg</File>
    <File>ex99-1_002.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="2">http://fasb.org/us-gaap/2022</BaseTaxonomy>
    <BaseTaxonomy items="9">http://xbrl.sec.gov/dei/2022</BaseTaxonomy>
    <BaseTaxonomy items="387">https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>96
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "ea178398-6k_versussys.htm ea178398ex99-1_versussys.htm": {
   "axisCustom": 3,
   "axisStandard": 9,
   "baseTaxonomies": {
    "http://fasb.org/us-gaap/2022": 2,
    "http://xbrl.sec.gov/dei/2022": 9,
    "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full": 387
   },
   "contextCount": 248,
   "dts": {
    "calculationLink": {
     "local": [
      "vs-20230331_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "vs-20230331_def.xml"
     ]
    },
    "inline": {
     "local": [
      "ea178398-6k_versussys.htm",
      "ea178398ex99-1_versussys.htm"
     ]
    },
    "labelLink": {
     "local": [
      "vs-20230331_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "vs-20230331_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "vs-20230331.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-roles-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd",
      "https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd",
      "https://xbrl.sec.gov/country/2022/country-2022.xsd",
      "https://xbrl.sec.gov/dei/2022/dei-2022.xsd",
      "https://xbrl.sec.gov/sic/2022/sic-2022.xsd"
     ]
    }
   },
   "elementCount": 522,
   "entityCount": 1,
   "hidden": {
    "http://www.versussystems.com/20230331": 68,
    "http://xbrl.sec.gov/dei/2022": 6,
    "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full": 50,
    "total": 124
   },
   "keyCustom": 146,
   "keyStandard": 161,
   "memberCustom": 50,
   "memberStandard": 12,
   "nsprefix": "vs",
   "nsuri": "http://www.versussystems.com/20230331",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398-6k_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "000 - Document - Document And Entity Information",
     "menuCat": "Cover",
     "order": "1",
     "role": "http://www.versussystems.com/role/DocumentAndEntityInformation",
     "shortName": "Document And Entity Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398-6k_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ChangeInFunctionalAndPresentationCurrencyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "009 - Disclosure - Change in Functional and Presentation Currency",
     "menuCat": "Notes",
     "order": "10",
     "role": "http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency",
     "shortName": "Change in Functional and Presentation Currency",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ChangeInFunctionalAndPresentationCurrencyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfAccountsReceivableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "010 - Disclosure - Receivables",
     "menuCat": "Notes",
     "order": "11",
     "role": "http://www.versussystems.com/role/Receivables",
     "shortName": "Receivables",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfAccountsReceivableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfRestrictedDeposit",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "011 - Disclosure - Restricted Deposit",
     "menuCat": "Notes",
     "order": "12",
     "role": "http://www.versussystems.com/role/RestrictedDeposit",
     "shortName": "Restricted Deposit",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfRestrictedDeposit",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:PropertyAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "012 - Disclosure - Property and Equipment",
     "menuCat": "Notes",
     "order": "13",
     "role": "http://www.versussystems.com/role/PropertyandEquipment",
     "shortName": "Property and Equipment",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:PropertyAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "013 - Disclosure - Non-Controlling Interest in Versus LLC",
     "menuCat": "Notes",
     "order": "14",
     "role": "http://www.versussystems.com/role/NonControllingInterestinVersusLLC",
     "shortName": "Non-Controlling Interest in Versus LLC",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "014 - Disclosure - Acquisition of Xcite Interactive, Inc.",
     "menuCat": "Notes",
     "order": "15",
     "role": "http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc",
     "shortName": "Acquisition of Xcite Interactive, Inc.",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "015 - Disclosure - Intangible Assets",
     "menuCat": "Notes",
     "order": "16",
     "role": "http://www.versussystems.com/role/IntangibleAssets",
     "shortName": "Intangible Assets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:AccountsPayableAndAccruedLiabilitiestextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "016 - Disclosure - Accounts Payable and Accrued Liabilities",
     "menuCat": "Notes",
     "order": "17",
     "role": "http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities",
     "shortName": "Accounts Payable and Accrued Liabilities",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:AccountsPayableAndAccruedLiabilitiestextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "017 - Disclosure - Notes Payable \u2013 Related Party",
     "menuCat": "Notes",
     "order": "18",
     "role": "http://www.versussystems.com/role/NotesPayableRelatedParty",
     "shortName": "Notes Payable \u2013 Related Party",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "018 - Disclosure - Share Capital and Reserves",
     "menuCat": "Notes",
     "order": "19",
     "role": "http://www.versussystems.com/role/ShareCapitalandReserves",
     "shortName": "Share Capital and Reserves",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:CashAndCashEquivalents",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "001 - Statement - Condensed Interim Consolidated Statements of Financial Position (Unaudited)",
     "menuCat": "Statements",
     "order": "2",
     "role": "http://www.versussystems.com/role/ConsolidatedBalanceSheet",
     "shortName": "Condensed Interim Consolidated Statements of Financial Position (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "lang": null,
      "name": "ifrs-full:TradeAndOtherCurrentReceivables",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "019 - Disclosure - Related Party Transactions",
     "menuCat": "Notes",
     "order": "20",
     "role": "http://www.versussystems.com/role/RelatedPartyTransactions",
     "shortName": "Related Party Transactions",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "020 - Disclosure - Financial Instruments and Risk Management",
     "menuCat": "Notes",
     "order": "21",
     "role": "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement",
     "shortName": "Financial Instruments and Risk Management",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfManagingLiquidityRisk",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "021 - Disclosure - Management of Capital",
     "menuCat": "Notes",
     "order": "22",
     "role": "http://www.versussystems.com/role/ManagementofCapital",
     "shortName": "Management of Capital",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfManagingLiquidityRisk",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "022 - Disclosure - Geographical Segmented Information",
     "menuCat": "Notes",
     "order": "23",
     "role": "http://www.versussystems.com/role/GeographicalSegmentedInformation",
     "shortName": "Geographical Segmented Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:SupplementalCashFlowInformationTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "023 - Disclosure - Supplemental Cash Flow Information",
     "menuCat": "Notes",
     "order": "24",
     "role": "http://www.versussystems.com/role/SupplementalCashFlowInformation",
     "shortName": "Supplemental Cash Flow Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:SupplementalCashFlowInformationTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:LeaseObligationsAndCommitmentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "024 - Disclosure - Lease Obligations and Commitments",
     "menuCat": "Notes",
     "order": "25",
     "role": "http://www.versussystems.com/role/LeaseObligationsandCommitments",
     "shortName": "Lease Obligations and Commitments",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:LeaseObligationsAndCommitmentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "025 - Disclosure - Subsequent Events",
     "menuCat": "Notes",
     "order": "26",
     "role": "http://www.versussystems.com/role/SubsequentEvents",
     "shortName": "Subsequent Events",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "026 - Disclosure - Accounting Policies, by Policy (Policies)",
     "menuCat": "Policies",
     "order": "27",
     "role": "http://www.versussystems.com/role/AccountingPoliciesByPolicy",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfSubsidiaryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "027 - Disclosure - Basis of Presentation (Tables)",
     "menuCat": "Tables",
     "order": "28",
     "role": "http://www.versussystems.com/role/BasisofPresentationTables",
     "shortName": "Basis of Presentation (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfSubsidiaryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "028 - Disclosure - Significant Accounting Policies (Tables)",
     "menuCat": "Tables",
     "order": "29",
     "role": "http://www.versussystems.com/role/SignificantAccountingPoliciesTables",
     "shortName": "Significant Accounting Policies (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Revenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "002 - Statement - Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited)",
     "menuCat": "Statements",
     "order": "3",
     "role": "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome",
     "shortName": "Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Revenue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "029 - Disclosure - Property and Equipment (Tables)",
     "menuCat": "Tables",
     "order": "30",
     "role": "http://www.versussystems.com/role/PropertyandEquipmentTables",
     "shortName": "Property and Equipment (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "030 - Disclosure - Non-Controlling Interest in Versus LLC (Tables)",
     "menuCat": "Tables",
     "order": "31",
     "role": "http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables",
     "shortName": "Non-Controlling Interest in Versus LLC (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfConsiderationTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "031 - Disclosure - Acquisition of Xcite Interactive, Inc. (Tables)",
     "menuCat": "Tables",
     "order": "32",
     "role": "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables",
     "shortName": "Acquisition of Xcite Interactive, Inc. (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfConsiderationTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfIntangibleAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "032 - Disclosure - Intangible Assets (Tables)",
     "menuCat": "Tables",
     "order": "33",
     "role": "http://www.versussystems.com/role/IntangibleAssetsTables",
     "shortName": "Intangible Assets (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfIntangibleAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "033 - Disclosure - Accounts Payable and Accrued Liabilities (Tables)",
     "menuCat": "Tables",
     "order": "34",
     "role": "http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables",
     "shortName": "Accounts Payable and Accrued Liabilities (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfNotesToTheirPresentValueTabletextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "034 - Disclosure - Notes Payable \u2013 Related Party (Tables)",
     "menuCat": "Tables",
     "order": "35",
     "role": "http://www.versussystems.com/role/NotesPayableRelatedPartyTables",
     "shortName": "Notes Payable \u2013 Related Party (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:ScheduleOfNotesToTheirPresentValueTabletextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "035 - Disclosure - Share Capital and Reserves (Tables)",
     "menuCat": "Tables",
     "order": "36",
     "role": "http://www.versussystems.com/role/ShareCapitalandReservesTables",
     "shortName": "Share Capital and Reserves (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "036 - Disclosure - Related Party Transactions (Tables)",
     "menuCat": "Tables",
     "order": "37",
     "role": "http://www.versussystems.com/role/RelatedPartyTransactionsTables",
     "shortName": "Related Party Transactions (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCreditRiskExposureExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "037 - Disclosure - Financial Instruments and Risk Management (Tables)",
     "menuCat": "Tables",
     "order": "38",
     "role": "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables",
     "shortName": "Financial Instruments and Risk Management (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCreditRiskExposureExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "038 - Disclosure - Geographical Segmented Information (Tables)",
     "menuCat": "Tables",
     "order": "39",
     "role": "http://www.versussystems.com/role/GeographicalSegmentedInformationTables",
     "shortName": "Geographical Segmented Information (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": null,
     "groupType": "statement",
     "isDefault": "false",
     "longName": "003 - Statement - Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals)",
     "menuCat": "Statements",
     "order": "4",
     "role": "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals",
     "shortName": "Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": null
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "039 - Disclosure - Supplemental Cash Flow Information (Tables)",
     "menuCat": "Tables",
     "order": "40",
     "role": "http://www.versussystems.com/role/SupplementalCashFlowInformationTables",
     "shortName": "Supplemental Cash Flow Information (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfLeaseLiabilityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "040 - Disclosure - Lease Obligations and Commitments (Tables)",
     "menuCat": "Tables",
     "order": "41",
     "role": "http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables",
     "shortName": "Lease Obligations and Commitments (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfLeaseLiabilityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfSubsidiaryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c75",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:CountryOfIncorporationOrResidenceOfAssociate",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "041 - Disclosure - Basis of Presentation (Details) - Schedule of subsidiary",
     "menuCat": "Details",
     "order": "42",
     "role": "http://www.versussystems.com/role/ScheduleofsubsidiaryTable",
     "shortName": "Basis of Presentation (Details) - Schedule of subsidiary",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfSubsidiaryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c75",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:CountryOfIncorporationOrResidenceOfAssociate",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:LossPerShareTotalled",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "042 - Disclosure - Significant Accounting Policies (Details)",
     "menuCat": "Details",
     "order": "43",
     "role": "http://www.versussystems.com/role/SignificantAccountingPoliciesDetails",
     "shortName": "Significant Accounting Policies (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:LossPerShareTotalled",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c80",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "043 - Disclosure - Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets",
     "menuCat": "Details",
     "order": "44",
     "role": "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable",
     "shortName": "Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "vs:ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c80",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfUsefulLifePropertyPlantAndEquipment",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "vs:ScheduleOfFinancialAssetsAndLiabilities",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:FinancialAssetsLiabilitiesCash",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "044 - Disclosure - Significant Accounting Policies (Details) - Schedule of classification of financial instruments",
     "menuCat": "Details",
     "order": "45",
     "role": "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable",
     "shortName": "Significant Accounting Policies (Details) - Schedule of classification of financial instruments",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "vs:ScheduleOfFinancialAssetsAndLiabilities",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:FinancialAssetsLiabilitiesCash",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:FunctionalAndPresentationCurrencyDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "045 - Disclosure - Change in Functional and Presentation Currency (Details)",
     "menuCat": "Details",
     "order": "46",
     "role": "http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails",
     "shortName": "Change in Functional and Presentation Currency (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:FunctionalAndPresentationCurrencyDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:AllowanceForDoubtfulAccounts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "046 - Disclosure - Receivables (Details)",
     "menuCat": "Details",
     "order": "47",
     "role": "http://www.versussystems.com/role/ReceivablesDetails",
     "shortName": "Receivables (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:AllowanceForDoubtfulAccounts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:GuaranteedInvestment",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "047 - Disclosure - Restricted Deposit (Details)",
     "menuCat": "Details",
     "order": "48",
     "role": "http://www.versussystems.com/role/RestrictedDepositDetails",
     "shortName": "Restricted Deposit (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:GuaranteedInvestment",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c92",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:PropertyPlantAndEquipmentCost",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "048 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment",
     "menuCat": "Details",
     "order": "49",
     "role": "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable",
     "shortName": "Property and Equipment (Details) - Schedule of property and equipment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c86",
      "decimals": "0",
      "lang": null,
      "name": "vs:PropertyPlantAndEquipmentCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c6",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Equity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "004 - Statement - Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited)",
     "menuCat": "Statements",
     "order": "5",
     "role": "http://www.versussystems.com/role/ShareholdersEquityType2or3",
     "shortName": "Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c6",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Equity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c130",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "049 - Disclosure - Non-Controlling Interest in Versus LLC (Details)",
     "menuCat": "Details",
     "order": "50",
     "role": "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails",
     "shortName": "Non-Controlling Interest in Versus LLC (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c130",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "3",
      "first": true,
      "lang": null,
      "name": "vs:NoncontrollingInterestPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "050 - Disclosure - Non-Controlling Interest in Versus LLC (Details) - Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary",
     "menuCat": "Details",
     "order": "51",
     "role": "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable",
     "shortName": "Non-Controlling Interest in Versus LLC (Details) - Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "3",
      "first": true,
      "lang": null,
      "name": "vs:NoncontrollingInterestPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c131",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:SummaryOfAcquisitionDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "051 - Disclosure - Acquisition of Xcite Interactive, Inc. (Details)",
     "menuCat": "Details",
     "order": "52",
     "role": "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails",
     "shortName": "Acquisition of Xcite Interactive, Inc. (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c131",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:SummaryOfAcquisitionDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfConsiderationTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:CommonShares",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "052 - Disclosure - Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration",
     "menuCat": "Details",
     "order": "53",
     "role": "http://www.versussystems.com/role/ScheduleofconsiderationTable",
     "shortName": "Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfConsiderationTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:CommonShares",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfIntangibleAssetsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c92",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:IntangibleAssetsOtherThanGoodwillAmount",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "053 - Disclosure - Intangible Assets (Details) - Schedule of intangible assets",
     "menuCat": "Details",
     "order": "54",
     "role": "http://www.versussystems.com/role/ScheduleofintangibleassetsTable",
     "shortName": "Intangible Assets (Details) - Schedule of intangible assets",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfIntangibleAssetsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c86",
      "decimals": "0",
      "lang": null,
      "name": "vs:IntangibleAssetsOtherThanGoodwillAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:TradeAndOtherPayables",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "054 - Disclosure - Accounts Payable and Accrued Liabilities (Details) - Schedule accounts payable and accrued liabilities",
     "menuCat": "Details",
     "order": "55",
     "role": "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable",
     "shortName": "Accounts Payable and Accrued Liabilities (Details) - Schedule accounts payable and accrued liabilities",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:TradeAndOtherPayables",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R56": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:RepaidOfPrincipalAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "055 - Disclosure - Notes Payable \u2013 Related Party (Details)",
     "menuCat": "Details",
     "order": "56",
     "role": "http://www.versussystems.com/role/NotesPayableRelatedPartyDetails",
     "shortName": "Notes Payable \u2013 Related Party (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:RepaidOfPrincipalAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R57": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfNotesToTheirPresentValueTabletextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:Notespayable",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "056 - Disclosure - Notes Payable \u2013 Related Party (Details) - Schedule of finance expense",
     "menuCat": "Details",
     "order": "57",
     "role": "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable",
     "shortName": "Notes Payable \u2013 Related Party (Details) - Schedule of finance expense",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfNotesToTheirPresentValueTabletextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c14",
      "decimals": "0",
      "lang": null,
      "name": "vs:Notespayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R58": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:IssuedShareCapitalDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "057 - Disclosure - Share Capital and Reserves (Details)",
     "menuCat": "Details",
     "order": "58",
     "role": "http://www.versussystems.com/role/ShareCapitalandReservesDetails",
     "shortName": "Share Capital and Reserves (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:IssuedShareCapitalDescription",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R59": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c2",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:NumberOfShareOutstandingBalance",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "058 - Disclosure - Share Capital and Reserves (Details) - Schedule of outstanding stock options",
     "menuCat": "Details",
     "order": "59",
     "role": "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable",
     "shortName": "Share Capital and Reserves (Details) - Schedule of outstanding stock options",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c14",
      "decimals": "INF",
      "lang": null,
      "name": "vs:NumberOfShareOutstandingBalance",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:ProfitLoss",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "005 - Statement - Condensed Interim Consolidated Statements of Cash Flows (Unaudited)",
     "menuCat": "Statements",
     "order": "6",
     "role": "http://www.versussystems.com/role/ConsolidatedCashFlow",
     "shortName": "Condensed Interim Consolidated Statements of Cash Flows (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "lang": null,
      "name": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R60": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c184",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DescriptionOfOptionLifeShareOptionsGranted1",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "059 - Disclosure - Share Capital and Reserves (Details) - Schedule of fair value of stock options",
     "menuCat": "Details",
     "order": "60",
     "role": "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable",
     "shortName": "Share Capital and Reserves (Details) - Schedule of fair value of stock options",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c184",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DescriptionOfOptionLifeShareOptionsGranted1",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R61": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:OptionOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "060 - Disclosure - Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding",
     "menuCat": "Details",
     "order": "61",
     "role": "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable",
     "shortName": "Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:OptionOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R62": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c2",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:PurchaseofWarrantsNumberOutstandingBalance",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "061 - Disclosure - Share Capital and Reserves (Details) - Schedule of outstanding share purchase warrants",
     "menuCat": "Details",
     "order": "62",
     "role": "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable",
     "shortName": "Share Capital and Reserves (Details) - Schedule of outstanding share purchase warrants",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c14",
      "decimals": "INF",
      "lang": null,
      "name": "vs:PurchaseofWarrantsNumberOutstandingBalance",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R63": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "vs:PurchaseofWarrantsVolatility",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "062 - Disclosure - Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants",
     "menuCat": "Details",
     "order": "63",
     "role": "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable",
     "shortName": "Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "vs:PurchaseofWarrantsVolatility",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R64": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:WarrantsOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "063 - Disclosure - Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding",
     "menuCat": "Details",
     "order": "64",
     "role": "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable",
     "shortName": "Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "vs:WarrantsOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R65": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:OfficeSharingAndOccupancyCosts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "064 - Disclosure - Related Party Transactions (Details)",
     "menuCat": "Details",
     "order": "65",
     "role": "http://www.versussystems.com/role/RelatedPartyTransactionsDetails",
     "shortName": "Related Party Transactions (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:OfficeSharingAndOccupancyCosts",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R66": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "065 - Disclosure - Related Party Transactions (Details) - Schedule of key management personnel",
     "menuCat": "Details",
     "order": "66",
     "role": "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable",
     "shortName": "Related Party Transactions (Details) - Schedule of key management personnel",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R67": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "vs:ExchangeRatePercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "066 - Disclosure - Financial Instruments and Risk Management (Details)",
     "menuCat": "Details",
     "order": "67",
     "role": "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails",
     "shortName": "Financial Instruments and Risk Management (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "vs:ExchangeRatePercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R68": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfCreditRiskExposureExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Cash",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "067 - Disclosure - Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk",
     "menuCat": "Details",
     "order": "68",
     "role": "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable",
     "shortName": "Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfCreditRiskExposureExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:Cash",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R69": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:RestrictedDeposits",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "068 - Disclosure - Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments",
     "menuCat": "Details",
     "order": "69",
     "role": "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable",
     "shortName": "Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:RestrictedDeposits",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfNatureOfOperationAndGoingConcernExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "006 - Disclosure - Nature of Operations",
     "menuCat": "Notes",
     "order": "7",
     "role": "http://www.versussystems.com/role/NatureofOperations",
     "shortName": "Nature of Operations",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "vs:DisclosureOfNatureOfOperationAndGoingConcernExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R70": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:FairValueCommonSharesIssuedInAcquisition",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "069 - Disclosure - Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information",
     "menuCat": "Details",
     "order": "70",
     "role": "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable",
     "shortName": "Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:FairValueCommonSharesIssuedInAcquisition",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R71": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c246",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:MonthlyFee",
      "reportCount": 1,
      "unique": true,
      "unitRef": "cad",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "070 - Disclosure - Lease Obligations and Commitments (Details)",
     "menuCat": "Details",
     "order": "71",
     "role": "http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails",
     "shortName": "Lease Obligations and Commitments (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c246",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:MonthlyFee",
      "reportCount": 1,
      "unique": true,
      "unitRef": "cad",
      "xsiNil": "false"
     }
    },
    "R72": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:DisclosureOfLeaseLiabilityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:LeaseLiabilities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "071 - Disclosure - Lease Obligations and Commitments (Details) - Schedule of lease liabilities",
     "menuCat": "Details",
     "order": "72",
     "role": "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable",
     "shortName": "Lease Obligations and Commitments (Details) - Schedule of lease liabilities",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:DisclosureOfLeaseLiabilityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "ifrs-full:LeaseLiabilities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R73": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "072 - Disclosure - Lease Obligations and Commitments (Details) - Schedule of rental agreement for office space",
     "menuCat": "Details",
     "order": "73",
     "role": "http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable",
     "shortName": "Lease Obligations and Commitments (Details) - Schedule of rental agreement for office space",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "vs:ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R74": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:NotesPayableOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "cad",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "073 - Disclosure - Subsequent Events (Details)",
     "menuCat": "Details",
     "order": "74",
     "role": "http://www.versussystems.com/role/SubsequentEventsDetails",
     "shortName": "Subsequent Events (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "vs:NotesPayableOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "cad",
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "007 - Disclosure - Basis of Presentation",
     "menuCat": "Notes",
     "order": "8",
     "role": "http://www.versussystems.com/role/BasisofPresentation",
     "shortName": "Basis of Presentation",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "008 - Disclosure - Significant Accounting Policies",
     "menuCat": "Notes",
     "order": "9",
     "role": "http://www.versussystems.com/role/SignificantAccountingPolicies",
     "shortName": "Significant Accounting Policies",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea178398ex99-1_versussys.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 63,
   "tag": {
    "country_CA": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CANADA",
        "terseLabel": "Canada [Member]"
       }
      }
     },
     "localname": "CA",
     "nsuri": "http://xbrl.sec.gov/country/2022",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "country_US": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "UNITED STATES",
        "terseLabel": "USA [Member]"
       }
      }
     },
     "localname": "US",
     "nsuri": "http://xbrl.sec.gov/country/2022",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag",
        "terseLabel": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date",
        "terseLabel": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus",
        "terseLabel": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus",
        "terseLabel": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "localname": "DocumentInformationLineItems",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentInformationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "localname": "DocumentInformationTable",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date",
        "terseLabel": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type",
        "terseLabel": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r176"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key",
        "terseLabel": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number",
        "terseLabel": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r176"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name",
        "terseLabel": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://www.versussystems.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "ifrs-full_AdditionalPaidinCapital": {
     "auth_ref": [
      "r180"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders."
       }
      },
      "en-us": {
       "role": {
        "label": "Additional paid-in capital",
        "terseLabel": "Class \u201cA\u201d shares"
       }
      }
     },
     "localname": "AdditionalPaidinCapital",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment": {
     "auth_ref": [
      "r33"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Additions other than through business combinations, property, plant and equipment",
        "terseLabel": "Additions"
       }
      }
     },
     "localname": "AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustedWeightedAverageShares": {
     "auth_ref": [
      "r56"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Weighted average number of ordinary shares used in calculating diluted earnings per share",
        "terseLabel": "Weighted average common shares outstanding (in Shares)"
       }
      }
     },
     "localname": "AdjustedWeightedAverageShares",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets": {
     "auth_ref": [
      "r191"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for decrease (increase) in other assets",
        "terseLabel": "Other Assets"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInOtherAssets",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables": {
     "auth_ref": [
      "r189"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 9.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for decrease (increase) in other operating receivables",
        "terseLabel": "Receivables"
       }
      }
     },
     "localname": "AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense": {
     "auth_ref": [
      "r190"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for depreciation and amortisation expense",
        "terseLabel": "Amortization (Note 7)"
       }
      }
     },
     "localname": "AdjustmentsForDepreciationAndAmortisationExpense",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities": {
     "auth_ref": [
      "r189"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 11.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for increase (decrease) in deferred income including contract liabilities",
        "terseLabel": "Deferred revenue"
       }
      }
     },
     "localname": "AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities": {
     "auth_ref": [
      "r191"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for increase (decrease) in other liabilities",
        "terseLabel": "Other Liabilities"
       }
      }
     },
     "localname": "AdjustmentsForIncreaseDecreaseInOtherLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables": {
     "auth_ref": [
      "r191"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 12.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for increase (decrease) in trade and other payables",
        "terseLabel": "Accounts payable and accrued liabilities"
       }
      }
     },
     "localname": "AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AdjustmentsForReconcileProfitLossAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile profit (loss) [abstract]",
        "terseLabel": "Items not affecting cash:"
       }
      }
     },
     "localname": "AdjustmentsForReconcileProfitLossAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_AdjustmentsForSharebasedPayments": {
     "auth_ref": [
      "r190"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 8.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 12.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Adjustments for share-based payments",
        "terseLabel": "Share-based compensation (Note 13)",
        "verboseLabel": "Share-based compensation"
       }
      }
     },
     "localname": "AdjustmentsForSharebasedPayments",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow",
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AmortisationExpense": {
     "auth_ref": [
      "r179"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives."
       }
      },
      "en-us": {
       "role": {
        "label": "Amortisation expense",
        "terseLabel": "Amortization of intangible assets (Note 10)"
       }
      }
     },
     "localname": "AmortisationExpense",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [
      "r62"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Amortisation, intangible assets other than goodwill",
        "terseLabel": "Amortization"
       }
      }
     },
     "localname": "AmortisationIntangibleAssetsOtherThanGoodwill",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AmountsPayableRelatedPartyTransactions": {
     "auth_ref": [
      "r44",
      "r47"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amounts payable resulting from related party transactions. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Amounts payable, related party transactions",
        "terseLabel": "Amount of accounts payable and accrued liabilities"
       }
      }
     },
     "localname": "AmountsPayableRelatedPartyTransactions",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Assets": {
     "auth_ref": [
      "r13",
      "r94",
      "r95",
      "r96",
      "r121",
      "r124"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits."
       }
      },
      "en-us": {
       "role": {
        "label": "Assets",
        "totalLabel": "Total Assets"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Assets [abstract]",
        "terseLabel": "ASSETS",
        "verboseLabel": "Assets"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_AtCostMember": {
     "auth_ref": [
      "r65",
      "r70",
      "r71"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs."
       }
      },
      "en-us": {
       "role": {
        "label": "At cost [member]",
        "terseLabel": "At cost [member]"
       }
      }
     },
     "localname": "AtCostMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_BasicEarningsLossPerShare": {
     "auth_ref": [
      "r54",
      "r55"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator)."
       }
      },
      "en-us": {
       "role": {
        "label": "Basic earnings (loss) per share",
        "terseLabel": "Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share)"
       }
      }
     },
     "localname": "BasicEarningsLossPerShare",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "perShareItemType"
    },
    "ifrs-full_BottomOfRangeMember": {
     "auth_ref": [
      "r97",
      "r105",
      "r132",
      "r163",
      "r164",
      "r196"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the bottom of a range."
       }
      },
      "en-us": {
       "role": {
        "label": "Bottom of range [member]",
        "terseLabel": "Bottom of range [member]",
        "verboseLabel": "Bottom of Range [Member]"
       }
      }
     },
     "localname": "BottomOfRangeMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable",
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_CarryingAmountMember": {
     "auth_ref": [
      "r36",
      "r63",
      "r67",
      "r69",
      "r70",
      "r112",
      "r115",
      "r116",
      "r172",
      "r173"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the 'Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount' axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]"
       }
      },
      "en-us": {
       "role": {
        "label": "Carrying amount [member]",
        "terseLabel": "Carrying amount [member]"
       }
      }
     },
     "localname": "CarryingAmountMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_Cash": {
     "auth_ref": [
      "r192"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of cash on hand and demand deposits. [Refer: Cash on hand]"
       }
      },
      "en-us": {
       "role": {
        "label": "Cash",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "Cash",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashAndCashEquivalents": {
     "auth_ref": [
      "r8",
      "r75",
      "r91"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Cash and cash equivalents",
        "periodEndLabel": "Cash - End of period",
        "periodStartLabel": "Cash - Beginning of period",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "CashAndCashEquivalents",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet",
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivities": {
     "auth_ref": [
      "r72",
      "r76"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) financing activities",
        "totalLabel": "Cash provided by financing activities"
       }
      }
     },
     "localname": "CashFlowsFromUsedInFinancingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) financing activities [abstract]",
        "terseLabel": "FINANCING ACTIVITIES"
       }
      }
     },
     "localname": "CashFlowsFromUsedInFinancingActivitiesAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivities": {
     "auth_ref": [
      "r72",
      "r76"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents."
       }
      },
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) investing activities",
        "totalLabel": "Cash used in investing activities"
       }
      }
     },
     "localname": "CashFlowsFromUsedInInvestingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) investing activities [abstract]",
        "terseLabel": "INVESTING ACTIVITIES"
       }
      }
     },
     "localname": "CashFlowsFromUsedInInvestingActivitiesAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivities": {
     "auth_ref": [
      "r72",
      "r76"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
       "weight": 1.0
      }
     },
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) operating activities",
        "totalLabel": "Cash used in operating activities"
       }
      }
     },
     "localname": "CashFlowsFromUsedInOperatingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from (used in) operating activities [abstract]",
        "terseLabel": "OPERATING ACTIVITIES"
       }
      }
     },
     "localname": "CashFlowsFromUsedInOperatingActivitiesAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis": {
     "auth_ref": [
      "r64"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Classes of intangible assets other than goodwill [axis]"
       }
      }
     },
     "localname": "ClassesOfIntangibleAssetsOtherThanGoodwillAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis": {
     "auth_ref": [
      "r37"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Classes of property, plant and equipment [axis]"
       }
      }
     },
     "localname": "ClassesOfPropertyPlantAndEquipmentAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ComponentsOfEquityAxis": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Components of equity [axis]"
       }
      }
     },
     "localname": "ComponentsOfEquityAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails",
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests": {
     "auth_ref": [
      "r0",
      "r24"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_OtherComprehensiveIncome",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]"
       }
      },
      "en-us": {
       "role": {
        "label": "Comprehensive income, attributable to non-controlling interests",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "ComprehensiveIncomeAttributableToNoncontrollingInterests",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent": {
     "auth_ref": [
      "r0",
      "r25"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_OtherComprehensiveIncome",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Comprehensive income, attributable to owners of parent",
        "terseLabel": "Shareholders"
       }
      }
     },
     "localname": "ComprehensiveIncomeAttributableToOwnersOfParent",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests": {
     "auth_ref": [
      "r195"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]"
       }
      },
      "en-us": {
       "role": {
        "label": "Comprehensive income from continuing operations, attributable to non-controlling interests",
        "totalLabel": "Comprehensive income net"
       }
      }
     },
     "localname": "ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ComputerEquipmentMember": {
     "auth_ref": [
      "r184"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Computer equipment [member]",
        "terseLabel": "Computers [Member]"
       }
      }
     },
     "localname": "ComputerEquipmentMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ConsiderationPaidReceived": {
     "auth_ref": [
      "r74"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Consideration paid (received)",
        "terseLabel": "Total Consideration"
       }
      }
     },
     "localname": "ConsiderationPaidReceived",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CountryOfIncorporationOrResidenceOfAssociate": {
     "auth_ref": [
      "r48",
      "r51",
      "r84"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The country in which an associate of the entity is incorporated. [Refer: Associates [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Country of incorporation of associate",
        "terseLabel": "Place of Incorporation"
       }
      }
     },
     "localname": "CountryOfIncorporationOrResidenceOfAssociate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities": {
     "auth_ref": [
      "r180"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current accrued expenses and other current liabilities",
        "totalLabel": "Total liabilities"
       }
      }
     },
     "localname": "CurrentAccruedExpensesAndOtherCurrentLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentAssets": {
     "auth_ref": [
      "r14",
      "r86",
      "r162"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current assets",
        "totalLabel": "Total current assets"
       }
      }
     },
     "localname": "CurrentAssets",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current assets [abstract]",
        "terseLabel": "Current assets"
       }
      }
     },
     "localname": "CurrentAssetsAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CurrentAssetsRecognisedAsOfAcquisitionDate": {
     "auth_ref": [
      "r194"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current assets recognised as of acquisition date",
        "terseLabel": "Current"
       }
      }
     },
     "localname": "CurrentAssetsRecognisedAsOfAcquisitionDate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentLeaseLiabilities": {
     "auth_ref": [
      "r100"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current lease liabilities. [Refer: Lease liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current lease liabilities",
        "terseLabel": "Lease liability (Note 19)"
       }
      }
     },
     "localname": "CurrentLeaseLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentLiabilities": {
     "auth_ref": [
      "r15",
      "r87",
      "r162"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.\nEffective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period."
       }
      },
      "en-us": {
       "role": {
        "label": "Current liabilities",
        "totalLabel": "Total current liabilities"
       }
      }
     },
     "localname": "CurrentLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current liabilities [abstract]",
        "terseLabel": "Current liabilities"
       }
      }
     },
     "localname": "CurrentLiabilitiesAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_CurrentLiabilitiesRecognisedAsOfAcquisitionDate": {
     "auth_ref": [
      "r194"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current liabilities recognised as of acquisition date",
        "terseLabel": "Current"
       }
      }
     },
     "localname": "CurrentLiabilitiesRecognisedAsOfAcquisitionDate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentPrepayments": {
     "auth_ref": [
      "r151"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current prepayments. [Refer: Prepayments]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current prepayments",
        "terseLabel": "Prepaids and other current assets"
       }
      }
     },
     "localname": "CurrentPrepayments",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_CurrentProvisions": {
     "auth_ref": [
      "r10"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]"
       }
      },
      "en-us": {
       "role": {
        "label": "Current provisions",
        "negatedLabel": "Less: current portion"
       }
      }
     },
     "localname": "CurrentProvisions",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DepreciationPropertyPlantAndEquipment": {
     "auth_ref": [
      "r35",
      "r38"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Depreciation, property, plant and equipment",
        "terseLabel": "Amortization for the period"
       }
      }
     },
     "localname": "DepreciationPropertyPlantAndEquipment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]\nEffective 2023-01-01: The description of the entity's material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for deferred income tax [text block]",
        "terseLabel": "Deferred income tax"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for earnings per share.\nEffective 2023-01-01: The description of the entity's material accounting policy information for earnings per share."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for earnings per share [text block]",
        "terseLabel": "Basic and diluted loss per share"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinanceCostsExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for finance costs. [Refer: Finance costs]\nEffective 2023-01-01: The description of the entity's material accounting policy information for finance costs. [Refer: Finance costs]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for finance costs [text block]",
        "terseLabel": "Deferred Financing Costs"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]\nEffective 2023-01-01: The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for financial instruments [text block]",
        "terseLabel": "Financial instruments"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for foreign currency translation.\nEffective 2023-01-01: The description of the entity's material accounting policy information for foreign currency translation."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for foreign currency translation [text block]",
        "terseLabel": "Foreign exchange"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants": {
     "auth_ref": [
      "r40"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for government grants [text block]",
        "terseLabel": "Government grants"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForGovernmentGrants",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of assets.\nEffective 2023-01-01: The description of the entity's material accounting policy information for the impairment of assets."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for impairment of assets [text block]",
        "terseLabel": "Impairment of intangible assets excluding goodwill"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for income tax.\nEffective 2023-01-01: The description of the entity's material accounting policy information for income tax."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for income tax [text block]",
        "terseLabel": "Income taxes"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]\nEffective 2023-01-01: The description of the entity's material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for intangible assets and goodwill [text block]",
        "terseLabel": "Goodwill"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]\nEffective 2023-01-01: The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for intangible assets other than goodwill [text block]",
        "terseLabel": "Intangible assets excluding goodwill"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.\nEffective 2023-01-01: The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time."
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for leases [text block]",
        "terseLabel": "Leases"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForLeasesExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]\nEffective 2023-01-01: The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for property, plant and equipment [text block]",
        "terseLabel": "Property and equipment"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for provisions. [Refer: Provisions]\nEffective 2023-01-01: The description of the entity's material accounting policy information for provisions. [Refer: Provisions]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for provisions [text block]",
        "terseLabel": "Provisions"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForProvisionsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]\nEffective 2023-01-01: The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for recognition of revenue [text block]",
        "terseLabel": "Revenue recognition"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForRecognitionOfRevenue",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory": {
     "auth_ref": [
      "r197",
      "r198"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Expiry date 2023-01-01: The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]\nEffective 2023-01-01: The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of accounting policy for share-based payment transactions [text block]",
        "terseLabel": "Share-based compensation"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted": {
     "auth_ref": [
      "r107"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time."
       }
      },
      "en-us": {
       "role": {
        "label": "Expected volatility, share options granted",
        "terseLabel": "Volatility"
       }
      }
     },
     "localname": "DescriptionOfExpectedVolatilityShareOptionsGranted",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities": {
     "auth_ref": [
      "r100"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of line items in statement of financial position which include lease liabilities",
        "terseLabel": "Rental agreement description"
       }
      }
     },
     "localname": "DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DescriptionOfManagingLiquidityRisk": {
     "auth_ref": [
      "r118"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of how entity manages liquidity risk [text block]",
        "terseLabel": "MANAGEMENT OF CAPITAL"
       }
      }
     },
     "localname": "DescriptionOfManagingLiquidityRisk",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ManagementofCapital"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DescriptionOfPrimaryReasonsForBusinessCombination": {
     "auth_ref": [
      "r110"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The description of the primary reasons for a business combination. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of primary reasons for business combination",
        "terseLabel": "Business combination, description"
       }
      }
     },
     "localname": "DescriptionOfPrimaryReasonsForBusinessCombination",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted": {
     "auth_ref": [
      "r107"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Risk free interest rate, share options granted",
        "terseLabel": "Risk-free interest rate"
       }
      }
     },
     "localname": "DescriptionOfRiskFreeInterestRateShareOptionsGranted",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment": {
     "auth_ref": [
      "r32"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Description of useful life, property, plant and equipment",
        "terseLabel": "Description of useful life"
       }
      }
     },
     "localname": "DescriptionOfUsefulLifePropertyPlantAndEquipment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_DilutedEarningsLossPerShare": {
     "auth_ref": [
      "r54",
      "r55"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Diluted earnings (loss) per share",
        "terseLabel": "Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share)"
       }
      }
     },
     "localname": "DilutedEarningsLossPerShare",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome_Parentheticals"
     ],
     "xbrltype": "perShareItemType"
    },
    "ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory": {
     "auth_ref": [
      "r46"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]",
        "terseLabel": "Schedule of key management personnel"
       }
      }
     },
     "localname": "DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfBasisOfConsolidationExplanatory": {
     "auth_ref": [
      "r177"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the basis used for consolidation."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of basis of consolidation [text block]",
        "terseLabel": "BASIS OF PRESENTATION"
       }
      }
     },
     "localname": "DisclosureOfBasisOfConsolidationExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/BasisofPresentation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfBusinessCombinationsExplanatory": {
     "auth_ref": [
      "r113"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for business combinations."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of business combinations [text block]",
        "terseLabel": "NON-CONTROLLING INTEREST IN VERSUS LLC"
       }
      }
     },
     "localname": "DisclosureOfBusinessCombinationsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLC"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfCashFlowStatementExplanatory": {
     "auth_ref": [
      "r77"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for a statement of cash flows."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of cash flow statement [text block]",
        "terseLabel": "Schedule of supplemental cash flow information"
       }
      }
     },
     "localname": "DisclosureOfCashFlowStatementExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/SupplementalCashFlowInformationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfCreditRiskExposureExplanatory": {
     "auth_ref": [
      "r117"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity\u2019s financial assets and commitments to extend credit."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of credit risk exposure [text block]",
        "terseLabel": "Schedule of foreign currency risk"
       }
      }
     },
     "localname": "DisclosureOfCreditRiskExposureExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory": {
     "auth_ref": [
      "r177"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of deferred acquisition costs arising from insurance contracts [text block]",
        "terseLabel": "ACQUISITION OF XCITE INTERACTIVE, INC."
       }
      }
     },
     "localname": "DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveInc"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory": {
     "auth_ref": [
      "r64"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of detailed information about intangible assets [text block]",
        "terseLabel": "INTANGIBLE ASSETS"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/IntangibleAssets"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [
      "r37"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of detailed information about property, plant and equipment [text block]",
        "terseLabel": "Schedule of identifiable assets by geographic segments"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/GeographicalSegmentedInformationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfFinancialRiskManagementExplanatory": {
     "auth_ref": [
      "r177"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the entity's financial risk management practices and policies."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of financial risk management [text block]",
        "terseLabel": "FINANCIAL INSTRUMENTS AND RISK MANAGEMENT"
       }
      }
     },
     "localname": "DisclosureOfFinancialRiskManagementExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagement"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfGeographicalAreasExplanatory": {
     "auth_ref": [
      "r129"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of geographical information."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of geographical areas [text block]",
        "terseLabel": "GEOGRAPHICAL SEGMENTED INFORMATION"
       }
      }
     },
     "localname": "DisclosureOfGeographicalAreasExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/GeographicalSegmentedInformation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory": {
     "auth_ref": [
      "r108"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]",
        "terseLabel": "Schedule of fair value of stock options"
       }
      }
     },
     "localname": "DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory": {
     "auth_ref": [
      "r193"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options)."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of number and weighted average exercise prices of other equity instruments [text block]",
        "terseLabel": "Schedule of outstanding stock options"
       }
      }
     },
     "localname": "DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory": {
     "auth_ref": [
      "r104"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of number and weighted average exercise prices of share options [text block]",
        "terseLabel": "Schedule of outstanding stock options"
       }
      }
     },
     "localname": "DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory": {
     "auth_ref": [
      "r39"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for property, plant and equipment."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of property, plant and equipment [text block]",
        "terseLabel": "Schedule of property and equipment"
       }
      }
     },
     "localname": "DisclosureOfPropertyPlantAndEquipmentExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/PropertyandEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory": {
     "auth_ref": [
      "r105"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of the range of exercise prices for outstanding share options."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of range of exercise prices of outstanding share options [text block]",
        "terseLabel": "Schedule of incentive stock options outstanding"
       }
      }
     },
     "localname": "DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory": {
     "auth_ref": [
      "r21"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for share capital, reserves and other equity interest."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of share capital, reserves and other equity interest [text block]",
        "terseLabel": "SHARE CAPITAL AND RESERVES"
       }
      }
     },
     "localname": "DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReserves"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory": {
     "auth_ref": [
      "r133"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The entire disclosure for significant accounting policies applied by the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of significant accounting policies [text block]",
        "terseLabel": "SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory": {
     "auth_ref": [
      "r177"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other payables. [Refer: Trade and other payables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of trade and other payables [text block]",
        "terseLabel": "NOTES PAYABLE \u2013 RELATED PARTY"
       }
      }
     },
     "localname": "DisclosureOfTradeAndOtherPayablesExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedParty"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory": {
     "auth_ref": [
      "r45"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disclosure of transactions between related parties [text block]",
        "terseLabel": "RELATED PARTY TRANSACTIONS"
       }
      }
     },
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "ifrs-full_DisposalsPropertyPlantAndEquipment": {
     "auth_ref": [
      "r34"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Disposals, property, plant and equipment",
        "negatedLabel": "Disposals"
       }
      }
     },
     "localname": "DisposalsPropertyPlantAndEquipment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Equity": {
     "auth_ref": [
      "r13",
      "r18",
      "r78",
      "r80",
      "r94",
      "r95",
      "r96"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of residual interest in the assets of the entity after deducting all its liabilities."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity",
        "periodEndLabel": "Balance",
        "periodStartLabel": "Balance",
        "totalLabel": "Total Equity"
       }
      }
     },
     "localname": "Equity",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet",
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [abstract]",
        "terseLabel": "Equity (Deficit)"
       }
      }
     },
     "localname": "EquityAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_EquityAndLiabilities": {
     "auth_ref": [
      "r13"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Equity and liabilities",
        "totalLabel": "Total Liabilities and Equity"
       }
      }
     },
     "localname": "EquityAndLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityAttributableToOwnersOfParent": {
     "auth_ref": [
      "r12"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity attributable to owners of parent",
        "totalLabel": "Equity (Deficit) total"
       }
      }
     },
     "localname": "EquityAttributableToOwnersOfParent",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_EquityAttributableToOwnersOfParentMember": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for equity attributable to the owners of the parent."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity attributable to owners of parent [member]",
        "terseLabel": "Equity"
       }
      }
     },
     "localname": "EquityAttributableToOwnersOfParentMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_EquityMember": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Equity [member]"
       }
      }
     },
     "localname": "EquityMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails",
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ExpectedDividendShareOptionsGranted": {
     "auth_ref": [
      "r107"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of an expected dividend used to calculate the fair value of share options granted."
       }
      },
      "en-us": {
       "role": {
        "label": "Expected dividend, share options granted",
        "terseLabel": "Expected dividend yield (in Dollars)"
       }
      }
     },
     "localname": "ExpectedDividendShareOptionsGranted",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ExpenseByNatureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Expenses by nature [abstract]",
        "terseLabel": "Total other comprehensive loss attributable to:"
       }
      }
     },
     "localname": "ExpenseByNatureAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_FinanceCosts": {
     "auth_ref": [
      "r27"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of costs associated with financing activities of the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Finance costs",
        "terseLabel": "Finance expense"
       }
      }
     },
     "localname": "FinanceCosts",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_FinanceIncomeCost": {
     "auth_ref": [
      "r183"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of income or cost associated with interest and other financing activities of the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Finance income (cost)",
        "terseLabel": "Finance expense"
       }
      }
     },
     "localname": "FinanceIncomeCost",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax": {
     "auth_ref": [
      "r29"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Gains (losses) on change in value of foreign currency basis spreads, net of tax",
        "negatedLabel": "Foreign currency translation (gain) loss"
       }
      }
     },
     "localname": "GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_GeneralAndAdministrativeExpense": {
     "auth_ref": [
      "r179"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 6.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense relating to general and administrative activities of the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "General and administrative expense",
        "terseLabel": "Office and miscellaneous expenses"
       }
      }
     },
     "localname": "GeneralAndAdministrativeExpense",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Goodwill": {
     "auth_ref": [
      "r6",
      "r60",
      "r61",
      "r112"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Goodwill",
        "terseLabel": "Goodwill"
       }
      }
     },
     "localname": "Goodwill",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_GoodwillRecognisedAsOfAcquisitionDate": {
     "auth_ref": [
      "r167",
      "r168"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Goodwill recognised as of acquisition date",
        "terseLabel": "Goodwill"
       }
      }
     },
     "localname": "GoodwillRecognisedAsOfAcquisitionDate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed": {
     "auth_ref": [
      "r166",
      "r168"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Identifiable assets acquired (liabilities assumed)",
        "terseLabel": "Total Identifiable Assets"
       }
      }
     },
     "localname": "IdentifiableAssetsAcquiredLiabilitiesAssumed",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ImpairmentLossRecognisedInOtherComprehensiveIncome": {
     "auth_ref": [
      "r57",
      "r58"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Impairment loss recognised in other comprehensive income",
        "terseLabel": "Impaired asset"
       }
      }
     },
     "localname": "ImpairmentLossRecognisedInOtherComprehensiveIncome",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ImpairmentLossRecognisedInProfitOrLossInvestmentProperty": {
     "auth_ref": [
      "r66",
      "r68"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]"
       }
      },
      "en-us": {
       "role": {
        "label": "Impairment loss recognised in profit or loss, investment property",
        "terseLabel": "Loss on sale of equipment"
       }
      }
     },
     "localname": "ImpairmentLossRecognisedInProfitOrLossInvestmentProperty",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges": {
     "auth_ref": [
      "r75"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) in cash and cash equivalents before effect of exchange rate changes",
        "totalLabel": "Change in cash during the period"
       }
      }
     },
     "localname": "IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued": {
     "auth_ref": [
      "r179"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) in number of ordinary shares issued",
        "terseLabel": "Holdco shares exchanged for common shares (in Shares)"
       }
      }
     },
     "localname": "IncreaseDecreaseInNumberOfOrdinarySharesIssued",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity": {
     "auth_ref": [
      "r178"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from the exercise of warrants."
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through exercise of warrants, equity",
        "terseLabel": "Exercise of warrants"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughExerciseOfWarrantsEquity",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions": {
     "auth_ref": [
      "r3"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]"
       }
      },
      "en-us": {
       "role": {
        "label": "Increase (decrease) through share-based payment transactions, equity",
        "terseLabel": "Stock-based compensation"
       }
      }
     },
     "localname": "IncreaseDecreaseThroughSharebasedPaymentTransactions",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwill": {
     "auth_ref": [
      "r6",
      "r63"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets other than goodwill",
        "terseLabel": "Intangible assets (Note 10)"
       }
      }
     },
     "localname": "IntangibleAssetsOtherThanGoodwill",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwillMember": {
     "auth_ref": [
      "r64",
      "r155",
      "r165"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets other than goodwill [member]"
       }
      }
     },
     "localname": "IntangibleAssetsOtherThanGoodwillMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_IntangibleAssetsUnderDevelopment": {
     "auth_ref": [
      "r156"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Intangible assets under development",
        "terseLabel": "Written down intangible asset"
       }
      }
     },
     "localname": "IntangibleAssetsUnderDevelopment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_InterestExpense": {
     "auth_ref": [
      "r92",
      "r120",
      "r125"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 7.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense arising from interest."
       }
      },
      "en-us": {
       "role": {
        "label": "Interest expense",
        "terseLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IssuedCapital": {
     "auth_ref": [
      "r152"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The nominal value of capital issued."
       }
      },
      "en-us": {
       "role": {
        "label": "Issued capital",
        "terseLabel": "Common shares"
       }
      }
     },
     "localname": "IssuedCapital",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_IssuedCapitalMember": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing issued capital."
       }
      },
      "en-us": {
       "role": {
        "label": "Issued capital [member]",
        "terseLabel": "Common Shares"
       }
      }
     },
     "localname": "IssuedCapitalMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_KeyManagementPersonnelCompensation": {
     "auth_ref": [
      "r43"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Key management personnel compensation",
        "terseLabel": "Share-based compensation (in Dollars)"
       }
      }
     },
     "localname": "KeyManagementPersonnelCompensation",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment": {
     "auth_ref": [
      "r42"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Key management personnel compensation, share-based payment",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "KeyManagementPersonnelCompensationSharebasedPayment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_LeaseLiabilities": {
     "auth_ref": [
      "r100"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration."
       }
      },
      "en-us": {
       "role": {
        "label": "Lease liabilities",
        "periodStartLabel": "Lease liabilities recognized"
       }
      }
     },
     "localname": "LeaseLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_LiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities [abstract]",
        "terseLabel": "Liabilities"
       }
      }
     },
     "localname": "LiabilitiesAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_LongtermDeposits": {
     "auth_ref": [
      "r180"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of long-term deposits held by the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Long-term deposits",
        "terseLabel": "Deposits"
       }
      }
     },
     "localname": "LongtermDeposits",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_MeasurementAxis": {
     "auth_ref": [
      "r65",
      "r70",
      "r94"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Measurement [axis]"
       }
      }
     },
     "localname": "MeasurementAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate": {
     "auth_ref": [
      "r111"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-controlling interest in acquiree recognised at acquisition date",
        "negatedLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncontrollingInterests": {
     "auth_ref": [
      "r11",
      "r82",
      "r83"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-controlling interests",
        "terseLabel": "Non-controlling interest (Note 8)"
       }
      }
     },
     "localname": "NoncontrollingInterests",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncontrollingInterestsMember": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent."
       }
      },
      "en-us": {
       "role": {
        "label": "Non-controlling interests [member]",
        "terseLabel": "Non-controlling Interest"
       }
      }
     },
     "localname": "NoncontrollingInterestsMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_NoncurrentAssetsRecognisedAsOfAcquisitionDate": {
     "auth_ref": [
      "r194"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current assets recognised as of acquisition date",
        "terseLabel": "Non-current"
       }
      }
     },
     "localname": "NoncurrentAssetsRecognisedAsOfAcquisitionDate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncurrentLeaseLiabilities": {
     "auth_ref": [
      "r100"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of non-current lease liabilities. [Refer: Lease liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current lease liabilities",
        "terseLabel": "Lease liability (Note 19)"
       }
      }
     },
     "localname": "NoncurrentLeaseLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncurrentLiabilities": {
     "auth_ref": [
      "r15",
      "r88",
      "r162"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_EquityAndLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current liabilities",
        "totalLabel": "Total liabilities"
       }
      }
     },
     "localname": "NoncurrentLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NoncurrentLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-current liabilities [abstract]",
        "terseLabel": "Non-current liabilities"
       }
      }
     },
     "localname": "NoncurrentLiabilitiesAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate": {
     "auth_ref": [
      "r194"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Non-current liabilities recognised as of acquisition date",
        "terseLabel": "Non-current"
       }
      }
     },
     "localname": "NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_NumberOfSharesIssued": {
     "auth_ref": [
      "r178"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The number of shares issued by the entity."
       }
      },
      "en-us": {
       "role": {
        "label": "Number of shares issued",
        "terseLabel": "Common stock, shares issued"
       }
      }
     },
     "localname": "NumberOfSharesIssued",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_NumberOfSharesOutstanding": {
     "auth_ref": [
      "r19"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]"
       }
      },
      "en-us": {
       "role": {
        "label": "Number of shares outstanding",
        "periodEndLabel": "Balance (in Shares)",
        "periodStartLabel": "Balance (in Shares)",
        "terseLabel": "Common stock, shares outstanding"
       }
      }
     },
     "localname": "NumberOfSharesOutstanding",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails",
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "ifrs-full_OtherCashAndCashEquivalents": {
     "auth_ref": [
      "r192"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other cash and cash equivalents",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "OtherCashAndCashEquivalents",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherComprehensiveIncome": {
     "auth_ref": [
      "r2",
      "r23",
      "r29",
      "r90"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other comprehensive income",
        "totalLabel": "Comprehensive income"
       }
      }
     },
     "localname": "OtherComprehensiveIncome",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherComprehensiveIncomeBeforeTax": {
     "auth_ref": [
      "r30"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other comprehensive income, before tax",
        "terseLabel": "Loss and comprehensive loss"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeBeforeTax",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation": {
     "auth_ref": [
      "r16",
      "r29"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other comprehensive income, net of tax, exchange differences on translation of foreign operations",
        "terseLabel": "Shareholders"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherCurrentPayables": {
     "auth_ref": [
      "r180"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current payables that the entity does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other current payables",
        "terseLabel": "Notes payable - Related Party (Note 12)"
       }
      }
     },
     "localname": "OtherCurrentPayables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherIntangibleAssets": {
     "auth_ref": [
      "r186"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other intangible assets",
        "terseLabel": "Intangible Assets"
       }
      }
     },
     "localname": "OtherIntangibleAssets",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherLiabilities": {
     "auth_ref": [
      "r180"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of liabilities that the entity does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other liabilities",
        "terseLabel": "Warrant liability"
       }
      }
     },
     "localname": "OtherLiabilities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherReceivables": {
     "auth_ref": [
      "r151"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount receivable by the entity that it does not separately disclose in the same statement or note."
       }
      },
      "en-us": {
       "role": {
        "label": "Other receivables",
        "terseLabel": "Accounts receivable"
       }
      }
     },
     "localname": "OtherReceivables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherReserves": {
     "auth_ref": [
      "r152"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other reserves",
        "terseLabel": "Reserves (Note 13)"
       }
      }
     },
     "localname": "OtherReserves",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_OtherReservesMember": {
     "auth_ref": [
      "r4",
      "r20"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other reserves [member]",
        "terseLabel": "Reserves"
       }
      }
     },
     "localname": "OtherReservesMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_OtherRevenue": {
     "auth_ref": [
      "r179"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]"
       }
      },
      "en-us": {
       "role": {
        "label": "Other revenue",
        "terseLabel": "Contributed revenues"
       }
      }
     },
     "localname": "OtherRevenue",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PaymentsForDevelopmentProjectExpenditure": {
     "auth_ref": [
      "r187"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for expenditure related to development projects."
       }
      },
      "en-us": {
       "role": {
        "label": "Payments for development project expenditure",
        "negatedLabel": "Development of intangible assets"
       }
      }
     },
     "localname": "PaymentsForDevelopmentProjectExpenditure",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PaymentsForShareIssueCosts": {
     "auth_ref": [
      "r188"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for share issue costs."
       }
      },
      "en-us": {
       "role": {
        "label": "Payments for share issue costs",
        "negatedLabel": "Payments of share issuance costs"
       }
      }
     },
     "localname": "PaymentsForShareIssueCosts",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities": {
     "auth_ref": [
      "r161"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]"
       }
      },
      "en-us": {
       "role": {
        "label": "Payments of lease liabilities, classified as financing activities",
        "negatedLabel": "Payments for lease liabilities"
       }
      }
     },
     "localname": "PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PercentageOfVotingEquityInterestsAcquired": {
     "auth_ref": [
      "r109"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Percentage of voting equity interests acquired",
        "terseLabel": "Ownership interest percentage"
       }
      }
     },
     "localname": "PercentageOfVotingEquityInterestsAcquired",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_ProceedsFromExerciseOfOptions": {
     "auth_ref": [
      "r188"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash inflow from the exercise of options."
       }
      },
      "en-us": {
       "role": {
        "label": "Proceeds from exercise of options",
        "terseLabel": "Proceeds from warrant exercises"
       }
      }
     },
     "localname": "ProceedsFromExerciseOfOptions",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProceedsFromIssuingShares": {
     "auth_ref": [
      "r159"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash inflow from issuing shares."
       }
      },
      "en-us": {
       "role": {
        "label": "Proceeds from issuing shares",
        "terseLabel": "Proceeds from share issuances"
       }
      }
     },
     "localname": "ProceedsFromIssuingShares",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities": {
     "auth_ref": [
      "r158"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]"
       }
      },
      "en-us": {
       "role": {
        "label": "Proceeds from sales of intangible assets, classified as investing activities",
        "terseLabel": "Proceeds from sale of equipment"
       }
      }
     },
     "localname": "ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProfessionalFeesExpense": {
     "auth_ref": [
      "r179"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 8.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of fees paid or payable for professional services."
       }
      },
      "en-us": {
       "role": {
        "label": "Professional fees expense",
        "terseLabel": "Professional fees (Note 14)"
       }
      }
     },
     "localname": "ProfessionalFeesExpense",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ProfitLoss": {
     "auth_ref": [
      "r1",
      "r22",
      "r73",
      "r79",
      "r81",
      "r121",
      "r123",
      "r162",
      "r169",
      "r171"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Profit (loss)",
        "terseLabel": "Loss for the period",
        "totalLabel": "Net loss"
       }
      }
     },
     "localname": "ProfitLoss",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow",
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PropertyPlantAndEquipment": {
     "auth_ref": [
      "r5",
      "r36"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period."
       }
      },
      "en-us": {
       "role": {
        "label": "Property, plant and equipment",
        "terseLabel": "Property and equipment, net (Note 7)"
       }
      }
     },
     "localname": "PropertyPlantAndEquipment",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_PropertyPlantAndEquipmentMember": {
     "auth_ref": [
      "r37",
      "r155",
      "r165"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Property, plant and equipment [member]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ProportionOfOwnershipInterestInAssociate": {
     "auth_ref": [
      "r49",
      "r52",
      "r85"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Proportion of ownership interest in associate",
        "terseLabel": "Proportion of Ownership Interest"
       }
      }
     },
     "localname": "ProportionOfOwnershipInterestInAssociate",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "percentItemType"
    },
    "ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities": {
     "auth_ref": [
      "r157"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]"
       }
      },
      "en-us": {
       "role": {
        "label": "Purchase of property, plant and equipment, classified as investing activities",
        "terseLabel": "Property, Plant and Equipment"
       }
      }
     },
     "localname": "PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RangeAxis": {
     "auth_ref": [
      "r97",
      "r105",
      "r132",
      "r163",
      "r164",
      "r196"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Range [axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable",
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_RangesMember": {
     "auth_ref": [
      "r97",
      "r105",
      "r132",
      "r163",
      "r164",
      "r196"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Ranges [member]"
       }
      }
     },
     "localname": "RangesMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable",
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax": {
     "auth_ref": [
      "r31",
      "r41"
     ],
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Reclassification adjustments on exchange differences on translation of foreign operations, net of tax",
        "terseLabel": "Cumulative translation adjustment"
       }
      }
     },
     "localname": "ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RentDeferredIncomeClassifiedAsCurrent": {
     "auth_ref": [
      "r182"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of rent deferred income classified as current. [Refer: Rent deferred income]"
       }
      },
      "en-us": {
       "role": {
        "label": "Rent deferred income classified as current",
        "terseLabel": "Deferred revenue"
       }
      }
     },
     "localname": "RentDeferredIncomeClassifiedAsCurrent",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities": {
     "auth_ref": [
      "r160"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Repayments of borrowings, classified as financing activities",
        "negatedLabel": "Repayment of notes payable \u2013 related party"
       }
      }
     },
     "localname": "RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RepaymentsOfCurrentBorrowings": {
     "auth_ref": [
      "r188"
     ],
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The cash outflow for repayments of current borrowings. [Refer: Current borrowings]"
       }
      },
      "en-us": {
       "role": {
        "label": "Repayments of current borrowings",
        "negatedLabel": "Repayments"
       }
      }
     },
     "localname": "RepaymentsOfCurrentBorrowings",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_ReserveOfChangeInValueOfForeignCurrencyBasisSpreads": {
     "auth_ref": [
      "r131",
      "r181"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments."
       }
      },
      "en-us": {
       "role": {
        "label": "Reserve of change in value of foreign currency basis spreads",
        "terseLabel": "Cumulative Translation Adjustment"
       }
      }
     },
     "localname": "ReserveOfChangeInValueOfForeignCurrencyBasisSpreads",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RetainedEarnings": {
     "auth_ref": [
      "r152",
      "r153"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "ifrs-full_EquityAttributableToOwnersOfParent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A component of equity representing the entity's cumulative undistributed earnings or deficit."
       }
      },
      "en-us": {
       "role": {
        "label": "Retained earnings",
        "terseLabel": "Deficit"
       }
      }
     },
     "localname": "RetainedEarnings",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_Revenue": {
     "auth_ref": [
      "r26",
      "r89",
      "r114",
      "r119",
      "r122",
      "r127",
      "r128",
      "r130",
      "r149",
      "r150",
      "r162"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims."
       }
      },
      "en-us": {
       "role": {
        "label": "Revenue",
        "terseLabel": "Revenues"
       }
      }
     },
     "localname": "Revenue",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_RightofuseAssetsMember": {
     "auth_ref": [
      "r99"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for right-of-use assets. [Refer: Right-of-use assets]"
       }
      },
      "en-us": {
       "role": {
        "label": "Right-of-use assets [member]",
        "terseLabel": "Right of use assets [Member]",
        "verboseLabel": "Right of Use Asset [Member]"
       }
      }
     },
     "localname": "RightofuseAssetsMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_SalesAndMarketingExpense": {
     "auth_ref": [
      "r183"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 10.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of expense relating to the marketing and selling of goods or services."
       }
      },
      "en-us": {
       "role": {
        "label": "Sales and marketing expense",
        "terseLabel": "Sales and marketing"
       }
      }
     },
     "localname": "SalesAndMarketingExpense",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_SegmentsAxis": {
     "auth_ref": [
      "r59",
      "r98",
      "r121",
      "r154",
      "r170"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "localname": "SegmentsAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable",
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable",
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable",
      "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_SegmentsMember": {
     "auth_ref": [
      "r59",
      "r98",
      "r126",
      "r154",
      "r170"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for all segments of an entity. It also represents the standard value for the 'Segments' axis if no other member is used."
       }
      }
     },
     "localname": "SegmentsMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable",
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable",
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable",
      "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax": {
     "auth_ref": [
      "r28"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax."
       }
      },
      "en-us": {
       "role": {
        "label": "Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax",
        "totalLabel": "Loss and comprehensive loss"
       }
      }
     },
     "localname": "ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_SharebasedPaymentArrangementsMember": {
     "auth_ref": [
      "r106"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used."
       }
      },
      "en-us": {
       "role": {
        "label": "Share-based payment arrangements [member]"
       }
      }
     },
     "localname": "SharebasedPaymentArrangementsMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_ShorttermDepositsNotClassifiedAsCashEquivalents": {
     "auth_ref": [
      "r180"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]"
       }
      },
      "en-us": {
       "role": {
        "label": "Short-term deposits, not classified as cash equivalents",
        "terseLabel": "Restricted deposit (Note 6)"
       }
      }
     },
     "localname": "ShorttermDepositsNotClassifiedAsCashEquivalents",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_SignificantInvestmentsInSubsidiariesAxis": {
     "auth_ref": [
      "r50",
      "r53",
      "r93"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Subsidiaries [axis]"
       }
      }
     },
     "localname": "SignificantInvestmentsInSubsidiariesAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of cash flows [abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "xbrltype": "stringItemType"
    },
    "ifrs-full_StatementOfChangesInEquityLineItems": {
     "auth_ref": [],
     "lang": {
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [line items]"
       }
      }
     },
     "localname": "StatementOfChangesInEquityLineItems",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_StatementOfChangesInEquityTable": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "Schedule disclosing information related to changes in equity."
       }
      },
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [table]"
       }
      }
     },
     "localname": "StatementOfChangesInEquityTable",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of financial position [abstract]"
       }
      }
     },
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "xbrltype": "stringItemType"
    },
    "ifrs-full_TopOfRangeMember": {
     "auth_ref": [
      "r97",
      "r105",
      "r132",
      "r163",
      "r164",
      "r196"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "This member stands for top of a range."
       }
      },
      "en-us": {
       "role": {
        "label": "Top of range [member]",
        "terseLabel": "Top of range [member]",
        "verboseLabel": "Top of Range [Member]"
       }
      }
     },
     "localname": "TopOfRangeMember",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable",
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "ifrs-full_TradeAndOtherCurrentPayables": {
     "auth_ref": [
      "r9"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Trade and other current payables",
        "terseLabel": "Accounts payable and accrued liabilities (Note 11, Note 12 and Note 14)"
       }
      }
     },
     "localname": "TradeAndOtherCurrentPayables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherCurrentReceivables": {
     "auth_ref": [
      "r7",
      "r17"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Trade and other current receivables",
        "terseLabel": "Receivables, net of allowance (Note 5)"
       }
      }
     },
     "localname": "TradeAndOtherCurrentReceivables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherPayables": {
     "auth_ref": [
      "r9"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable": {
       "order": 1.0,
       "parentTag": "ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of trade payables and other payables. [Refer: Trade payables; Other payables]"
       }
      },
      "en-us": {
       "role": {
        "label": "Trade and other payables",
        "terseLabel": "Accounts payable (Note 12)"
       }
      }
     },
     "localname": "TradeAndOtherPayables",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TradeAndOtherPayablesToRelatedParties": {
     "auth_ref": [
      "r182"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable": {
       "order": 2.0,
       "parentTag": "ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en": {
       "role": {
        "documentation": "The amount of payables due to related parties. [Refer: Related parties [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Payables to related parties",
        "terseLabel": "Due to related parties (Note 12 and Note 14)"
       }
      }
     },
     "localname": "TradeAndOtherPayablesToRelatedParties",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_TypesOfSharebasedPaymentArrangementsAxis": {
     "auth_ref": [
      "r106"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      },
      "en-us": {
       "role": {
        "label": "Types of share-based payment arrangements [axis]"
       }
      }
     },
     "localname": "TypesOfSharebasedPaymentArrangementsAxis",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "ifrs-full_WagesAndSalaries": {
     "auth_ref": [
      "r185"
     ],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 9.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en": {
       "role": {
        "documentation": "A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]"
       }
      },
      "en-us": {
       "role": {
        "label": "Wages and salaries",
        "terseLabel": "Salaries and wages (Note 14)"
       }
      }
     },
     "localname": "WagesAndSalaries",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "ifrs-full_WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019": {
     "auth_ref": [
      "r103"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Weighted average exercise price of share options exercised in share-based payment arrangement",
        "terseLabel": "Weighted Average Exercise Price, Exercised"
       }
      }
     },
     "localname": "WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "ifrs-full_WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019": {
     "auth_ref": [
      "r102"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Weighted average exercise price of share options forfeited in share-based payment arrangement",
        "terseLabel": "Weighted Average Exercise Price, Forfeited"
       }
      }
     },
     "localname": "WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "ifrs-full_WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019": {
     "auth_ref": [
      "r101"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]"
       }
      },
      "en-us": {
       "role": {
        "label": "Weighted average exercise price of share options granted in share-based payment arrangement",
        "terseLabel": "Number Outstanding, Granted"
       }
      }
     },
     "localname": "WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "ifrs-full_WeightedAverageShares": {
     "auth_ref": [
      "r56"
     ],
     "lang": {
      "en": {
       "role": {
        "documentation": "The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor."
       }
      },
      "en-us": {
       "role": {
        "label": "Weighted average number of ordinary shares used in calculating basic earnings per share",
        "terseLabel": "Weighted average common shares outstanding (in Shares)"
       }
      }
     },
     "localname": "WeightedAverageShares",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "sharesItemType"
    },
    "srt_OwnershipAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Ownership [Axis]"
       }
      }
     },
     "localname": "OwnershipAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_OwnershipDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Ownership [Domain]"
       }
      }
     },
     "localname": "OwnershipDomain",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_SegmentGeographicalDomain": {
     "auth_ref": [
      "r134",
      "r135",
      "r140",
      "r141",
      "r142",
      "r143",
      "r144",
      "r145",
      "r146",
      "r147",
      "r148",
      "r174",
      "r175",
      "r199"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Domain]"
       }
      }
     },
     "localname": "SegmentGeographicalDomain",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_StatementGeographicalAxis": {
     "auth_ref": [
      "r134",
      "r135",
      "r139",
      "r140",
      "r141",
      "r142",
      "r143",
      "r144",
      "r145",
      "r146",
      "r147",
      "r148",
      "r174",
      "r175",
      "r199"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Axis]"
       }
      }
     },
     "localname": "StatementGeographicalAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "localname": "AccountingPoliciesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_RevenuesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenues [Abstract]",
        "terseLabel": "REVENUES"
       }
      }
     },
     "localname": "RevenuesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "localname": "SubsequentEventsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "auth_ref": [
      "r137",
      "r138"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.",
        "label": "Subsequent Events [Text Block]",
        "terseLabel": "SUBSEQUENT EVENTS"
       }
      }
     },
     "localname": "SubsequentEventsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://www.versussystems.com/role/SubsequentEvents"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental Cash Flow Information [Abstract]"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_WarrantExercisePriceDecrease": {
     "auth_ref": [
      "r136"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Per share decrease in exercise price of warrant. Excludes change due to standard antidilution provision.",
        "label": "Warrant, Exercise Price, Decrease",
        "terseLabel": "Exercise price per share (in Dollars per share)"
       }
      }
     },
     "localname": "WarrantExercisePriceDecrease",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_AWarrantMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AWarrant Member",
        "terseLabel": "A Warrant [Member]"
       }
      }
     },
     "localname": "AWarrantMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Account Notes Loans And Financing Receivables By Billing Status Type Axis",
        "terseLabel": "Account Notes Loans and Financing Receivables by Billing Status Type [Axis]"
       }
      }
     },
     "localname": "AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AccountNotesLoansAndFinancingReceivablesByBillingStatusType [Domain]"
       }
      }
     },
     "localname": "AccountNotesLoansAndFinancingReceivablesByBillingStatusTypeDomain",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_AccountsPayableAndAccruedLiabilitiesAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Payable And Accrued Liabilities Amount",
        "terseLabel": "Accounts Payable and Accrued Liabilities"
       }
      }
     },
     "localname": "AccountsPayableAndAccruedLiabilitiesAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AccountsPayableAndAccruedLiabilitiestextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The disclosure of Accounts Payable and Accrued Liabilities. [Refer: Accruals;  liabilities]",
        "label": "Accounts Payable And Accrued Liabilitiestext Block",
        "terseLabel": "ACCOUNTS PAYABLE AND ACCRUED LIABILITIES"
       }
      }
     },
     "localname": "AccountsPayableAndAccruedLiabilitiestextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountsPayableandAccruedLiabilities"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_AccountsPayableAndAccruedLiabilitiestextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Payable And Accrued Liabilities [Abstract]"
       }
      }
     },
     "localname": "AccountsPayableAndAccruedLiabilitiestextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_AccountsPayableandAccruedLiabilitiesTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Payableand Accrued Liabilities Tables Line Items",
        "terseLabel": "Accounts Payable And Accrued Liabilities [Abstract]"
       }
      }
     },
     "localname": "AccountsPayableandAccruedLiabilitiesTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AccountsPayableandAccruedLiabilitiesTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Payable and Accrued Liabilities (Tables) [Table]"
       }
      }
     },
     "localname": "AccountsPayableandAccruedLiabilitiesTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AccountsPayablesAndAccruedLiabilities": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Payables And Accrued Liabilities",
        "negatedLabel": "Accounts payable and accrued liabilities"
       }
      }
     },
     "localname": "AccountsPayablesAndAccruedLiabilities",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AccountsReceivable": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Receivable",
        "terseLabel": "Accounts Receivable"
       }
      }
     },
     "localname": "AccountsReceivable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AccruedInterest": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accrued interest.",
        "label": "Accrued Interest",
        "terseLabel": "Accrued interest"
       }
      }
     },
     "localname": "AccruedInterest",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AccruedInterestExpenses": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 13.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accrued Interest Expenses",
        "negatedLabel": "Accrued interest"
       }
      }
     },
     "localname": "AccruedInterestExpenses",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AccruedLiabilitiesAmount": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable": {
       "order": 3.0,
       "parentTag": "ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accrued liability.",
        "label": "Accrued Liabilities Amount",
        "terseLabel": "Accrued liabilities (Note 12)"
       }
      }
     },
     "localname": "AccruedLiabilitiesAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleaccountspayableandaccruedliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AccumulatedAmortizationAbstract0": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated Amortization Abstract0",
        "terseLabel": "Accumulated amortization"
       }
      }
     },
     "localname": "AccumulatedAmortizationAbstract0",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AccumulatedAmortizationtMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated Amortizationt Member",
        "terseLabel": "Accumulated amortizationt [Member]"
       }
      }
     },
     "localname": "AccumulatedAmortizationtMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable",
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Consideration [Abstract]"
       }
      }
     },
     "localname": "AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of Xcite Interactive, Inc. (Details) - Schedule of consideration [Table]"
       }
      }
     },
     "localname": "AcquisitionofXciteInteractiveIncDetailsScheduleofconsiderationTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AcquisitionofXciteInteractiveIncTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of Xcite Interactive, Inc. [Abstract]"
       }
      }
     },
     "localname": "AcquisitionofXciteInteractiveIncTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AcquisitionofXciteInteractiveIncTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of Xcite Interactive, Inc. (Tables) [Table]"
       }
      }
     },
     "localname": "AcquisitionofXciteInteractiveIncTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AdditionalImpairment": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additional impairment.",
        "label": "Additional Impairment",
        "terseLabel": "Additional impairment"
       }
      }
     },
     "localname": "AdditionalImpairment",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_Additions1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additions.",
        "label": "Additions1",
        "terseLabel": "Additions"
       }
      }
     },
     "localname": "Additions1",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AdvisoryBoardMembersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Advisory Board Members Member",
        "terseLabel": "Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "AdvisoryBoardMembersMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_AllowanceForDoubtfulAccounts": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Allowance for doubtful accounts.",
        "label": "Allowance For Doubtful Accounts",
        "terseLabel": "Allowance for doubtful accounts"
       }
      }
     },
     "localname": "AllowanceForDoubtfulAccounts",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AmortizationOfEquipment": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Amortization Of Equipment",
        "terseLabel": "Amortization (Note 7)"
       }
      }
     },
     "localname": "AmortizationOfEquipment",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_AmortizationOfIntangibleAsset": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 3.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Amortization Of Intangible Asset",
        "terseLabel": "Amortization of intangible assets (Note 10)"
       }
      }
     },
     "localname": "AmortizationOfIntangibleAsset",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_April22024Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "April22024 Member",
        "terseLabel": "April 2, 2024 [Member]"
       }
      }
     },
     "localname": "April22024Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_AssetsRecognisedAsOfAcquisitionDate": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for assets acquired in a business combination.",
        "label": "Assets Recognised As Of Acquisition Date",
        "terseLabel": "Total Assets"
       }
      }
     },
     "localname": "AssetsRecognisedAsOfAcquisitionDate",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_August102025Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "August102025 Member",
        "terseLabel": "August 10, 2025 [Member]"
       }
      }
     },
     "localname": "August102025Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_August172027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "August172027 Member",
        "terseLabel": "August 17, 2027 [Member]"
       }
      }
     },
     "localname": "August172027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_August192026Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "August192026 Member",
        "terseLabel": "August 19, 2026 [Member]"
       }
      }
     },
     "localname": "August192026Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_AwardsDateAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Date Axis",
        "terseLabel": "Awards Date [Axis]"
       }
      }
     },
     "localname": "AwardsDateAxis",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable",
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_AwardsDateDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "AwardsDate [Domain]"
       }
      }
     },
     "localname": "AwardsDateDomain",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable",
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_BasisofPresentationDetailsScheduleofsubsidiaryLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Presentation (Details) - Schedule of subsidiary [Line Items]"
       }
      }
     },
     "localname": "BasisofPresentationDetailsScheduleofsubsidiaryLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_BasisofPresentationDetailsScheduleofsubsidiaryTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Presentation (Details) - Schedule of subsidiary [Table]"
       }
      }
     },
     "localname": "BasisofPresentationDetailsScheduleofsubsidiaryTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_BasisofPresentationTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basisof Presentation Tables Line Items",
        "terseLabel": "Basis of Presentation [Abstract]"
       }
      }
     },
     "localname": "BasisofPresentationTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/BasisofPresentationTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_BasisofPresentationTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Presentation (Tables) [Table]"
       }
      }
     },
     "localname": "BasisofPresentationTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/BasisofPresentationTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_CashAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash Amount",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "CashAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ChangeInFairValueOfWarrantLiability": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Change In Fair Value Of Warrant Liability",
        "terseLabel": "Change in fair value of warrant liability (Note 3)"
       }
      }
     },
     "localname": "ChangeInFairValueOfWarrantLiability",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ChangeInFunctionalAndPresentationCurrencyAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in Functional and Presentation Currency [Abstract]"
       }
      }
     },
     "localname": "ChangeInFunctionalAndPresentationCurrencyAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ChangeInFunctionalAndPresentationCurrencyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Change In Functional And Presentation Currency Text Block",
        "terseLabel": "CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY"
       }
      }
     },
     "localname": "ChangeInFunctionalAndPresentationCurrencyTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrency"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ChangesInNonCashWorkingCapitalItemsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changes In Non Cash Working Capital Items Abstract",
        "terseLabel": "Changes in non-cash working capital items:"
       }
      }
     },
     "localname": "ChangesInNonCashWorkingCapitalItemsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ChiefExecutiveOfficersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief Executive Officers Member",
        "terseLabel": "Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "ChiefExecutiveOfficersMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ChiefFinancialOfficersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief Financial Officers Member",
        "terseLabel": "Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "ChiefFinancialOfficersMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ChiefInnovationOfficerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief Innovation Officer Member",
        "terseLabel": "Short-term employee benefits paid or accrued to the Chief Innovation Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants."
       }
      }
     },
     "localname": "ChiefInnovationOfficerMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ChiefPeopleOfficerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief People Officer Member",
        "terseLabel": "Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "ChiefPeopleOfficerMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ChiefTechnologyOfficerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Chief Technology Officer Member",
        "terseLabel": "Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "ChiefTechnologyOfficerMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ClassAShareMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Class A share [Member].",
        "label": "Class AShare Member",
        "terseLabel": "Class A share [Member]"
       }
      }
     },
     "localname": "ClassAShareMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ClassASharesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class AShares Member",
        "terseLabel": "Class \u201cA\u201d Shares"
       }
      }
     },
     "localname": "ClassASharesMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_CommitmentToIssueSharesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitment To Issue Shares Member",
        "terseLabel": "Commitment to issue shares"
       }
      }
     },
     "localname": "CommitmentToIssueSharesMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_CommonShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Shares",
        "terseLabel": "Common shares (in Shares)"
       }
      }
     },
     "localname": "CommonShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_CommonSharesIssuedAndOutstandingPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Common shares issued and outstanding percentage.",
        "label": "Common Shares Issued And Outstanding Percentage",
        "terseLabel": "Common shares issued and outstanding percentage"
       }
      }
     },
     "localname": "CommonSharesIssuedAndOutstandingPercentage",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "vs_CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Condensed Interim Consolidated Statements Of Changes In Equity Deficit Unaudited Abstract"
       }
      }
     },
     "localname": "CondensedInterimConsolidatedStatementsOfChangesInEquityDeficitUnauditedAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Condensed Interim Consolidated Statements Of Loss And Comprehensive Loss Unaudited Abstract"
       }
      }
     },
     "localname": "CondensedInterimConsolidatedStatementsOfLossAndComprehensiveLossUnauditedAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ConsultingFeesNote11": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 4.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Consulting Fees Note11",
        "terseLabel": "Consulting fees (Note 3)"
       }
      }
     },
     "localname": "ConsultingFeesNote11",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_CostAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost Abstract",
        "terseLabel": "Cost"
       }
      }
     },
     "localname": "CostAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_CostAbstract0": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost Abstract0",
        "terseLabel": "Cost"
       }
      }
     },
     "localname": "CostAbstract0",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_CurrencyTranslationAdjustmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Currency Translation Adjustment Member",
        "terseLabel": "Currency Translation Adjustment"
       }
      }
     },
     "localname": "CurrencyTranslationAdjustmentMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_CurrentIncomeTaxExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Income Tax Explanatory",
        "terseLabel": "Current income tax"
       }
      }
     },
     "localname": "CurrentIncomeTaxExplanatory",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_Currentleaseliability": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Currentleaseliability",
        "terseLabel": "Current"
       }
      }
     },
     "localname": "Currentleaseliability",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_CustomerRelationshipMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Customer Relationship Member",
        "terseLabel": "Customer Relationships [Member]"
       }
      }
     },
     "localname": "CustomerRelationshipMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_December62027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "December62027 Member",
        "terseLabel": "December 6, 2027 [Member]"
       }
      }
     },
     "localname": "December62027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_December92027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "December92027 Member",
        "terseLabel": "December 9, 2027 [Member]"
       }
      }
     },
     "localname": "December92027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_DeferredTaxAsset": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member].",
        "label": "Deferred Tax Asset",
        "terseLabel": "Incurred amount"
       }
      }
     },
     "localname": "DeferredTaxAsset",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_DeficitMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deficit Member",
        "terseLabel": "Deficit"
       }
      }
     },
     "localname": "DeficitMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_DepositsAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Deposits Amount",
        "terseLabel": "Deposits"
       }
      }
     },
     "localname": "DepositsAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_DescriptionOfAccountingPolicyComprehensiveIncomeLoss": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Description Of Accounting Policy Comprehensive Income Loss",
        "terseLabel": "Comprehensive Income (Loss)"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyComprehensiveIncomeLoss",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DescriptionOfAccountingPolicyForDeferredRevenue": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Description Of Accounting Policy For Deferred Revenue",
        "terseLabel": "Deferred revenue"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForDeferredRevenue",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The description of the entity's accounting policy for lease liability.",
        "label": "Description Of Accounting Policy For Lease Liability Explanatory",
        "terseLabel": "Lease liability"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForLeaseLiabilityExplanatory",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DescriptionOfAccountingPolicyForNoncontrollingInterest": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Description Of Accounting Policy For Noncontrolling Interest",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForNoncontrollingInterest",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Description Of Accounting Policy For Valuation Valuation Of Equity Units Issued In Private Placements",
        "terseLabel": "Valuation of equity units issued in private placements"
       }
      }
     },
     "localname": "DescriptionOfAccountingPolicyForValuationValuationOfEquityUnitsIssuedInPrivatePlacements",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DescriptionOfOptionLifeShareOptionsGranted1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Description Of Option Life Share Options Granted1",
        "terseLabel": "Expected life of options"
       }
      }
     },
     "localname": "DescriptionOfOptionLifeShareOptionsGranted1",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "durationItemType"
    },
    "vs_DevelopedTechnologyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Developed Technology Member",
        "terseLabel": "Developed Technology [Member]"
       }
      }
     },
     "localname": "DevelopedTechnologyMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_DirectorsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Directors Member",
        "terseLabel": "Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "DirectorsMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_DisclosureOfAccountsReceivableAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Receivables [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfAccountsReceivableAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfAccountsReceivableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of Accounts Receivable [Text Block]",
        "label": "Disclosure Of Accounts Receivable Text Block",
        "terseLabel": "RECEIVABLES"
       }
      }
     },
     "localname": "DisclosureOfAccountsReceivableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/Receivables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DisclosureOfBasisOfConsolidationTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Presentation [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfBasisOfConsolidationTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfBusinessCombinationsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Controlling Interest in Versus LLC [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfBusinessCombinationsTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of Xcite Interactive, Inc. Disclosure [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets Disclosure [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfDetailedInformationAboutIntangibleAssetsTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfFinancialRiskManagementTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments and Risk Management Disclosure [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfFinancialRiskManagementTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfGeographicalAreasTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical Segmented Information [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfGeographicalAreasTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Management of Capital [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfHowEntityManagesLiquidityRiskTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfLeaseLiabilityTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of Lease Liability Table Text Block.",
        "label": "Disclosure Of Lease Liability Table Text Block",
        "terseLabel": "Schedule of lease liabilities"
       }
      }
     },
     "localname": "DisclosureOfLeaseLiabilityTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatory": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure Of Nature Of Operation And Going Concern Explanatory",
        "terseLabel": "NATURE OF OPERATIONS"
       }
      }
     },
     "localname": "DisclosureOfNatureOfOperationAndGoingConcernExplanatory",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NatureofOperations"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Nature of Operations [Abtsract]"
       }
      }
     },
     "localname": "DisclosureOfNatureOfOperationAndGoingConcernExplanatoryAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfRestrictedDeposit": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Restricted Deposit",
        "label": "Disclosure Of Restricted Deposit",
        "terseLabel": "RESTRICTED DEPOSIT"
       }
      }
     },
     "localname": "DisclosureOfRestrictedDeposit",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/RestrictedDeposit"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_DisclosureOfRestrictedDepositAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restricted Deposit [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfRestrictedDepositAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfShareCapitalReservesAndOtherEquityInterestTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfSignificantAccountingPoliciesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Significant accounting policies [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfSignificantAccountingPoliciesTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfTradeAndOtherPayablesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable \u2013 Related Party Disclosure [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfTradeAndOtherPayablesTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesTextBlockAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_DocumentAndEntityInformationAbstract": {
     "auth_ref": [],
     "localname": "DocumentAndEntityInformationAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_EffectOfForeignExchanges": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Effect Of Foreign Exchanges",
        "terseLabel": "Effect of foreign exchange"
       }
      }
     },
     "localname": "EffectOfForeignExchanges",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ExchangeOfCommonShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exchange of common shares.",
        "label": "Exchange Of Common Shares",
        "terseLabel": "Exchange of common shares"
       }
      }
     },
     "localname": "ExchangeOfCommonShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_ExchangeRatePercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exchange rate, percentage.",
        "label": "Exchange Rate Percentage",
        "terseLabel": "Exchange rate, percentage"
       }
      }
     },
     "localname": "ExchangeRatePercentage",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "vs_ExerciseOfWarrantsinShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares exercise of warrants.",
        "label": "Exercise Of Warrantsin Shares",
        "terseLabel": "Exercise of warrants (in Shares)"
       }
      }
     },
     "localname": "ExerciseOfWarrantsinShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_ExercisePrice1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise price.",
        "label": "Exercise Price1",
        "terseLabel": "Exercise Price"
       }
      }
     },
     "localname": "ExercisePrice1",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_ExercisePricePerShareAmount": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exercise Price Per Share Amount",
        "terseLabel": "Exercise Price"
       }
      }
     },
     "localname": "ExercisePricePerShareAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_ExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Expenses Abstract",
        "terseLabel": "EXPENSES"
       }
      }
     },
     "localname": "ExpensesAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FairValueCommonSharesIssuedInAcquisition": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value common shares issued in acquisition.",
        "label": "Fair Value Common Shares Issued In Acquisition",
        "terseLabel": "Shares issued to acquire Holdco shares"
       }
      }
     },
     "localname": "FairValueCommonSharesIssuedInAcquisition",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_February132028Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "February132028 Member",
        "terseLabel": "February 13, 2028 [Member]"
       }
      }
     },
     "localname": "February132028Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_February22028Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "February22028 Member",
        "terseLabel": "February 2, 2028 [Member]"
       }
      }
     },
     "localname": "February22028Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_February282027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "February282027 Member",
        "terseLabel": "February 28, 2027 [Member]"
       }
      }
     },
     "localname": "February282027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_FinanceExpense": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Finance Expense",
        "terseLabel": "Finance expense"
       }
      }
     },
     "localname": "FinanceExpense",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_FinanceExpense1": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 3.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of costs associated with financing activities of the entity.",
        "label": "Finance Expense1",
        "negatedLabel": "Finance expense (Note 12)"
       }
      }
     },
     "localname": "FinanceExpense1",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_FinancialAssetsDeposits": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deposit.",
        "label": "Financial Assets Deposits",
        "terseLabel": "Deposit"
       }
      }
     },
     "localname": "FinancialAssetsDeposits",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Assets Liabilities Accounts Payable And Accrued Liabilities",
        "terseLabel": "Accounts payable and accrued liabilities"
       }
      }
     },
     "localname": "FinancialAssetsLiabilitiesAccountsPayableAndAccruedLiabilities",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialAssetsLiabilitiesCash": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Assets Liabilities Cash",
        "terseLabel": "Cash"
       }
      }
     },
     "localname": "FinancialAssetsLiabilitiesCash",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialAssetsLiabilitiesNotesPayable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Assets Liabilities Notes Payable",
        "terseLabel": "Notes payable"
       }
      }
     },
     "localname": "FinancialAssetsLiabilitiesNotesPayable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialAssetsLiabilitiesReceivables": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Assets Liabilities Receivables",
        "terseLabel": "Receivables"
       }
      }
     },
     "localname": "FinancialAssetsLiabilitiesReceivables",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialAssetsLiabilitiesRestrictedDeposit": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Assets Liabilities Restricted Deposit",
        "terseLabel": "Restricted deposit"
       }
      }
     },
     "localname": "FinancialAssetsLiabilitiesRestrictedDeposit",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofclassificationoffinancialinstrumentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialInstrumentTotal": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instrument Total",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "FinancialInstrumentTotal",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Foreign Currency Risk [Abstract]"
       }
      }
     },
     "localname": "FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments and Risk Management (Details) - Schedule of foreign currency risk [Table]"
       }
      }
     },
     "localname": "FinancialInstrumentsandRiskManagementDetailsScheduleofforeigncurrencyriskTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofforeigncurrencyriskTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ForeignCurrencyAdjustment1": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of foreign currency adjustments.",
        "label": "Foreign Currency Adjustment1",
        "terseLabel": "Foreign currency adjustment"
       }
      }
     },
     "localname": "ForeignCurrencyAdjustment1",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ForeignExchangesLoss": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 5.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Foreign exchange loss.",
        "label": "Foreign Exchanges Loss",
        "terseLabel": "Foreign exchange (gain) loss"
       }
      }
     },
     "localname": "ForeignExchangesLoss",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ForgivenessOnGovernmentLoan": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 7.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Forgiveness on government loan.",
        "label": "Forgiveness On Government Loan",
        "terseLabel": "Change in fair value of warrant liability"
       }
      }
     },
     "localname": "ForgivenessOnGovernmentLoan",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_FunctionalAndPresentationCurrencyDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Functional And Presentation Currency Description",
        "terseLabel": "Functional and presentation currency description"
       }
      }
     },
     "localname": "FunctionalAndPresentationCurrencyDescription",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ChangeinFunctionalandPresentationCurrencyDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_GSTMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "GSTMember",
        "terseLabel": "GST receivable [Member]"
       }
      }
     },
     "localname": "GSTMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Line Items]"
       }
      }
     },
     "localname": "GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical Segmented Information (Details) - Schedule of identifiable assets by geographic segments [Table]"
       }
      }
     },
     "localname": "GeographicalSegmentedInformationDetailsScheduleofidentifiableassetsbygeographicsegmentsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_GoodwillAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of goodwill.",
        "label": "Goodwill Amount",
        "terseLabel": "Goodwill"
       }
      }
     },
     "localname": "GoodwillAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_GrossForeignExchangeAdjustment": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges.",
        "label": "Gross Foreign Exchange Adjustment",
        "terseLabel": "Foreign currency adjustment"
       }
      }
     },
     "localname": "GrossForeignExchangeAdjustment",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_GuaranteedInvestment": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Guaranteed investment",
        "label": "Guaranteed Investment",
        "terseLabel": "Guaranteed investment"
       }
      }
     },
     "localname": "GuaranteedInvestment",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/RestrictedDepositDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_HoldcoSharesExchangedForCommonShares": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of holdco shares exchanged for common shares.",
        "label": "Holdco Shares Exchanged For Common Shares",
        "terseLabel": "Holdco shares exchanged for common shares"
       }
      }
     },
     "localname": "HoldcoSharesExchangedForCommonShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Identifiable Assets Acquired And Liabilities Assumed Abstract",
        "terseLabel": "Identifiable Assets Acquired and Liabilities Assumed"
       }
      }
     },
     "localname": "IdentifiableAssetsAcquiredAndLiabilitiesAssumedAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_Impairments": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Impairment amount.",
        "label": "Impairments",
        "terseLabel": "Impairments"
       }
      }
     },
     "localname": "Impairments",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_IntangiableAssetsUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Intangiable assets useful life.",
        "label": "Intangiable Assets Useful Life",
        "terseLabel": "Intangible assets useful life"
       }
      }
     },
     "localname": "IntangiableAssetsUsefulLife",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "vs_IntangibleAssetsDetailsScheduleofintangibleassetsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets (Details) - Schedule of intangible assets [Line Items]"
       }
      }
     },
     "localname": "IntangibleAssetsDetailsScheduleofintangibleassetsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_IntangibleAssetsDetailsScheduleofintangibleassetsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets (Details) - Schedule of intangible assets [Table]"
       }
      }
     },
     "localname": "IntangibleAssetsDetailsScheduleofintangibleassetsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_IntangibleAssetsOtherThanGoodwillAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets Other Than Goodwill Amount",
        "periodEndLabel": "Balance at Ending",
        "periodStartLabel": "Balance at Ending"
       }
      }
     },
     "localname": "IntangibleAssetsOtherThanGoodwillAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_IntangibleAssetsTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets [Abstract]"
       }
      }
     },
     "localname": "IntangibleAssetsTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/IntangibleAssetsTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_IntangibleAssetsTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets (Tables) [Table]"
       }
      }
     },
     "localname": "IntangibleAssetsTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/IntangibleAssetsTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_IntangibleAssetsinDollars": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assetsin Dollars",
        "terseLabel": "Intangible assets"
       }
      }
     },
     "localname": "IntangibleAssetsinDollars",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_InterestExpenseOnLeaseLiabilitie": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Interest Expense On Lease Liabilitie",
        "terseLabel": "Interest expense on lease liabilities"
       }
      }
     },
     "localname": "InterestExpenseOnLeaseLiabilitie",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_IssuedShareCapitalDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Issued Share Capital Description",
        "terseLabel": "Issued share capital description"
       }
      }
     },
     "localname": "IssuedShareCapitalDescription",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_January182028Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "January182028 Member",
        "terseLabel": "January 18, 2028 [Member]"
       }
      }
     },
     "localname": "January182028Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_January202026Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "January202026 Member",
        "terseLabel": "January 20, 2026 [Member]"
       }
      }
     },
     "localname": "January202026Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_July242025Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "July242025 Member",
        "terseLabel": "July 24, 2025 [Member]"
       }
      }
     },
     "localname": "July242025Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_July312025Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "July312025 Member",
        "terseLabel": "July 31, 2025 [Member]"
       }
      }
     },
     "localname": "July312025Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_June12026Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "June12026 Member",
        "terseLabel": "June 1, 2026 [Member]"
       }
      }
     },
     "localname": "June12026Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_June272024Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "June272024 Member",
        "terseLabel": "June 27, 2024 [Member]"
       }
      }
     },
     "localname": "June272024Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_June292026Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "June292026 Member",
        "terseLabel": "June 29, 2026 [Member]"
       }
      }
     },
     "localname": "June292026Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_June62023Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "June62023 Member",
        "terseLabel": "June 6, 2023 [Member]"
       }
      }
     },
     "localname": "June62023Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_LeaseLiabilitiesTotal": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease Liabilities Total",
        "terseLabel": "Lease liabilities, Gross"
       }
      }
     },
     "localname": "LeaseLiabilitiesTotal",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_LeaseObligationsAndCommitmentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease Obligations and Commitments [Abstract]"
       }
      }
     },
     "localname": "LeaseObligationsAndCommitmentsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_LeaseObligationsAndCommitmentsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lease Obligations and Commitments [Text Block].",
        "label": "Lease Obligations And Commitments Text Block",
        "terseLabel": "LEASE OBLIGATIONS AND COMMITMENTS"
       }
      }
     },
     "localname": "LeaseObligationsAndCommitmentsTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_LeaseObligationsandCommitmentsTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease Obligationsand Commitments Tables Line Items",
        "terseLabel": "Lease Obligations and Commitments [Abstract]"
       }
      }
     },
     "localname": "LeaseObligationsandCommitmentsTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_LeaseObligationsandCommitmentsTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease Obligations and Commitments (Tables) [Table]"
       }
      }
     },
     "localname": "LeaseObligationsandCommitmentsTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_LeasePaymentsMade": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.",
        "label": "Lease Payments Made",
        "terseLabel": "Lease payments made"
       }
      }
     },
     "localname": "LeasePaymentsMade",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_LeasesLiabilities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.",
        "label": "Leases Liabilities",
        "periodEndLabel": "At March 31, 2023 \u2013 non-current portion"
       }
      }
     },
     "localname": "LeasesLiabilities",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofleaseliabilitiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_LiabilitiesRecognisedAsOfAcquisitionDate": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount recognised as of the acquisition date for liabilities assumed in a business combination.",
        "label": "Liabilities Recognised As Of Acquisition Date",
        "terseLabel": "Total Liabilities"
       }
      }
     },
     "localname": "LiabilitiesRecognisedAsOfAcquisitionDate",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_LossPerShareTotalled": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share Totalled",
        "terseLabel": "Loss per share totaled"
       }
      }
     },
     "localname": "LossPerShareTotalled",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_March182027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "March182027 Member",
        "terseLabel": "March 18, 2027 [Member]"
       }
      }
     },
     "localname": "March182027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_March312022Abstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "March312022 Abstract",
        "terseLabel": "March 31, 2022"
       }
      }
     },
     "localname": "March312022Abstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_May102027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "May102027 Member",
        "terseLabel": "May 10, 2027 [Member]"
       }
      }
     },
     "localname": "May102027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_MonthlyFee": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Monthly fee.",
        "label": "Monthly Fee",
        "terseLabel": "Monthly fee"
       }
      }
     },
     "localname": "MonthlyFee",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NetLiabilities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net liabilities assumed.",
        "label": "Net Liabilities",
        "terseLabel": "Net liabilities"
       }
      }
     },
     "localname": "NetLiabilities",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NetLoss": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Loss and comprehensive loss recognised as of acquisition date.",
        "label": "Net Loss",
        "terseLabel": "Net loss"
       }
      }
     },
     "localname": "NetLoss",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NetLossAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net Loss amount.",
        "label": "Net Loss Amount",
        "terseLabel": "Net loss"
       }
      }
     },
     "localname": "NetLossAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/FinancialInstrumentsandRiskManagementDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NetLossAttributedToNoncontrollingInterest": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Loss and comprehensive loss attributed to non-controlling interest recognised as of acquisition date.",
        "label": "Net Loss Attributed To Noncontrolling Interest",
        "terseLabel": "Net loss attributed to non-controlling interest"
       }
      }
     },
     "localname": "NetLossAttributedToNoncontrollingInterest",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NonCashInvestingAndFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non Cash Investing And Financing Activities Abstract",
        "terseLabel": "Non-cash investing and financing activities:"
       }
      }
     },
     "localname": "NonCashInvestingAndFinancingActivitiesAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NonControllingInterestinVersusLLCDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Controlling Interest in Versus LLC (Details) [Line Items]"
       }
      }
     },
     "localname": "NonControllingInterestinVersusLLCDetailsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NonControllingInterestinVersusLLCDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Controlling Interest in Versus LLC (Details) [Table]"
       }
      }
     },
     "localname": "NonControllingInterestinVersusLLCDetailsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NoncontrollingInterestPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Non-controlling interest percentage.",
        "label": "Noncontrolling Interest Percentage",
        "terseLabel": "Non-controlling interest percentage"
       }
      }
     },
     "localname": "NoncontrollingInterestPercentage",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinancialinformationbeforeintragroupeliminationsfornonwhollyownedsubsidiaryTable"
     ],
     "xbrltype": "percentItemType"
    },
    "vs_NoncontrollingInterestinDollars": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "ifrs-full_ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Noncontrolling Interestin Dollars",
        "terseLabel": "Non-controlling interest"
       }
      }
     },
     "localname": "NoncontrollingInterestinDollars",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_Noncurrentleaseliability": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Noncurrentleaseliability",
        "terseLabel": "Non-current"
       }
      }
     },
     "localname": "Noncurrentleaseliability",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NotesPayableOutstanding": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Notes payable outstanding.",
        "label": "Notes Payable Outstanding",
        "terseLabel": "Notes payable outstanding"
       }
      }
     },
     "localname": "NotesPayableOutstanding",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NotesPayableRelatedPartyDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Disclosure of trade and other payables [text block] [Abstract]"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyDetailsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Notes to their Present Value [Abstract]"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable \u2013 Related Party (Details) - Schedule of finance expense [Table]"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyDetailsScheduleoffinanceexpenseTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NotesPayableRelatedPartyDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable \u2013 Related Party (Details) [Table]"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyDetailsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NotesPayableRelatedPartyNote12": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable Related Party Note12",
        "terseLabel": "Notes payable - Related Party (Note 12)"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyNote12",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NotesPayableRelatedPartyTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable \u2013 Related Party [Abstract]"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_NotesPayableRelatedPartyTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable \u2013 Related Party (Tables) [Table]"
       }
      }
     },
     "localname": "NotesPayableRelatedPartyTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_Notespayable": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Notes payable.",
        "label": "Notespayable",
        "periodEndLabel": "Balance at Ending",
        "periodStartLabel": "Balance at Beginning"
       }
      }
     },
     "localname": "Notespayable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_NumberOfClassASharesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Number Of Class AShares Member",
        "terseLabel": "Number of Class \u201cA\u201d Shares"
       }
      }
     },
     "localname": "NumberOfClassASharesMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_NumberOfCommonShareMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Number Of Common Share Member",
        "terseLabel": "Number of Common Shares"
       }
      }
     },
     "localname": "NumberOfCommonShareMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_NumberOfOutstandingExercised": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Number Of Outstanding Exercised",
        "terseLabel": "Number of Outstanding, Exercised"
       }
      }
     },
     "localname": "NumberOfOutstandingExercised",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_NumberOfOutstandingForfeited": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Number Of Outstanding Forfeited",
        "terseLabel": "Number of Outstanding, Forfeited"
       }
      }
     },
     "localname": "NumberOfOutstandingForfeited",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_NumberOfOutstandingGranted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Number Of Outstanding Granted",
        "terseLabel": "Number Outstanding, Granted"
       }
      }
     },
     "localname": "NumberOfOutstandingGranted",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_NumberOfShareOutstandingBalance": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Number Of Share Outstanding Balance",
        "periodEndLabel": "Number Outstanding, Ending Balance",
        "periodStartLabel": "Number Outstanding, Beginning Balance"
       }
      }
     },
     "localname": "NumberOfShareOutstandingBalance",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_October222024Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "October222024 Member",
        "terseLabel": "October 22, 2024 [Member]"
       }
      }
     },
     "localname": "October222024Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_OfficeSharingAndOccupancyCosts": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Office sharing and occupancy costs.",
        "label": "Office Sharing And Occupancy Costs",
        "terseLabel": "Office sharing and occupancy costs"
       }
      }
     },
     "localname": "OfficeSharingAndOccupancyCosts",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Future rental payments receivable within the third year from the balance sheet date under an operating lease.",
        "label": "Operating Leases Future Minimum Rental Payments Receivable In Three Years",
        "terseLabel": "2023"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumRentalPaymentsReceivableInThreeYears",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofrentalagreementforofficespaceTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_OptionOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Options Outstanding.",
        "label": "Option Outstanding",
        "terseLabel": "Options Outstanding"
       }
      }
     },
     "localname": "OptionOutstanding",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_OtherComprehensiveLossAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Comprehensive Loss Abstract",
        "terseLabel": "Other comprehensive loss:"
       }
      }
     },
     "localname": "OtherComprehensiveLossAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_OtherDirectorsAndOfficersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Directors And Officers Member",
        "terseLabel": "Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]"
       }
      }
     },
     "localname": "OtherDirectorsAndOfficersMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_PPPShare": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "PPPShare",
        "terseLabel": "PPP shares"
       }
      }
     },
     "localname": "PPPShare",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_PrepaidsAndDepositsAmount": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 10.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepaids And Deposits Amount",
        "terseLabel": "Prepaids and other assets"
       }
      }
     },
     "localname": "PrepaidsAndDepositsAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_PrincipalActivity": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Principal Activity.",
        "label": "Principal Activity",
        "terseLabel": "Principal Activity"
       }
      }
     },
     "localname": "PrincipalActivity",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_PropertyAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyAndEquipmentAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_PropertyAndEquipmentOther": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Property and equipment\r   \n.",
        "label": "Property And Equipment Other",
        "terseLabel": "Property and equipment"
       }
      }
     },
     "localname": "PropertyAndEquipmentOther",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_PropertyAndEquipmentTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property And Equipment Text Block",
        "terseLabel": "PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyAndEquipmentTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/PropertyandEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_PropertyPlantAndEquipmentCost": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Property Plant And Equipment Cost",
        "periodEndLabel": "Cost Balance at Ending",
        "periodStartLabel": "Cost Balance at Beginning"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentCost",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment (Details) - Schedule of property and equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyandEquipmentDetailsScheduleofpropertyandequipmentLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment (Details) - Schedule of property and equipment [Table]"
       }
      }
     },
     "localname": "PropertyandEquipmentDetailsScheduleofpropertyandequipmentTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_PurchaseOfEquipment": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Assuming that the purchase of equipment is a long-term or noncurrent asset that will be used in a business, the purchase will not be reported on the profit and loss statement.",
        "label": "Purchase Of Equipment",
        "negatedLabel": "Purchase of equipment"
       }
      }
     },
     "localname": "PurchaseOfEquipment",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_PurchaseOfWarrantsShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Purchase of warrants, shares.",
        "label": "Purchase Of Warrants Shares",
        "terseLabel": "Purchase of warrants, shares"
       }
      }
     },
     "localname": "PurchaseOfWarrantsShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_PurchaseofWarrantsExpectedDividendYieldinDollars": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Purchaseof Warrants Expected Dividend Yieldin Dollars",
        "terseLabel": "Expected dividend yield (in Dollars)"
       }
      }
     },
     "localname": "PurchaseofWarrantsExpectedDividendYieldinDollars",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_PurchaseofWarrantsExpectedLifeOfOptions": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Expected life of options.",
        "label": "Purchaseof Warrants Expected Life Of Options",
        "terseLabel": "Expected life of warrants"
       }
      }
     },
     "localname": "PurchaseofWarrantsExpectedLifeOfOptions",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "durationItemType"
    },
    "vs_PurchaseofWarrantsNumberOutstandingBalance": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Purchaseof Warrants Number Outstanding Balance",
        "periodEndLabel": "Number Outstanding, Ending Balance",
        "periodStartLabel": "Number Outstanding, Beginning Balance"
       }
      }
     },
     "localname": "PurchaseofWarrantsNumberOutstandingBalance",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_PurchaseofWarrantsNumberOutstandingExercised": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number Outstanding, Exercised.",
        "label": "Purchaseof Warrants Number Outstanding Exercised",
        "terseLabel": "Number Outstanding, Exercised"
       }
      }
     },
     "localname": "PurchaseofWarrantsNumberOutstandingExercised",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_PurchaseofWarrantsNumberOutstandingExpired": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number Outstanding, Expired.",
        "label": "Purchaseof Warrants Number Outstanding Expired",
        "terseLabel": "Number Outstanding, Expired"
       }
      }
     },
     "localname": "PurchaseofWarrantsNumberOutstandingExpired",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_PurchaseofWarrantsNumberOutstandingIssued": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number Outstanding, Issued.",
        "label": "Purchaseof Warrants Number Outstanding Issued",
        "terseLabel": "Number Outstanding, Issued"
       }
      }
     },
     "localname": "PurchaseofWarrantsNumberOutstandingIssued",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_PurchaseofWarrantsRiskfreeInterestRate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Risk-free interest rate.",
        "label": "Purchaseof Warrants Riskfree Interest Rate",
        "terseLabel": "Risk-free interest rate"
       }
      }
     },
     "localname": "PurchaseofWarrantsRiskfreeInterestRate",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "vs_PurchaseofWarrantsVolatility": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Purchase of Warrants Volatility.",
        "label": "Purchaseof Warrants Volatility",
        "terseLabel": "Volatility"
       }
      }
     },
     "localname": "PurchaseofWarrantsVolatility",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "percentItemType"
    },
    "vs_PurchaseofWarrantsWeightedAverageExercisePriceBalance": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted Average Exercise Price, Balance.",
        "label": "Purchaseof Warrants Weighted Average Exercise Price Balance",
        "periodEndLabel": "Weighted Average Exercise Price, Ending Balance",
        "periodStartLabel": "Weighted Average Exercise Price, Beginning Balance"
       }
      }
     },
     "localname": "PurchaseofWarrantsWeightedAverageExercisePriceBalance",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_PurchaseofWarrantsWeightedAverageExercisePriceExercised": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted Average Exercise Price, Exercised.",
        "label": "Purchaseof Warrants Weighted Average Exercise Price Exercised",
        "terseLabel": "Weighted Average Exercise Price, Exercised"
       }
      }
     },
     "localname": "PurchaseofWarrantsWeightedAverageExercisePriceExercised",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_PurchaseofWarrantsWeightedAverageExercisePriceExpired": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted Average Exercise Price, Expired.",
        "label": "Purchaseof Warrants Weighted Average Exercise Price Expired",
        "terseLabel": "Weighted Average Exercise Price, Expired"
       }
      }
     },
     "localname": "PurchaseofWarrantsWeightedAverageExercisePriceExpired",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_PurchaseofWarrantsWeightedAverageExercisePriceIssued": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted Average Exercise Price, Issued.",
        "label": "Purchaseof Warrants Weighted Average Exercise Price Issued",
        "terseLabel": "Weighted Average Exercise Price, Issued"
       }
      }
     },
     "localname": "PurchaseofWarrantsWeightedAverageExercisePriceIssued",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingsharepurchasewarrantsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average fair value per warrant (in Dollars per share).",
        "label": "Purchaseof Warrants Weighted Average Fair Value Per Warrantin Dollars Per Share",
        "terseLabel": "Weighted average fair value per warrant (in Dollars per share)"
       }
      }
     },
     "localname": "PurchaseofWarrantsWeightedAverageFairValuePerWarrantinDollarsPerShare",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_ReceivablesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Receivables (Details) [Line Items]"
       }
      }
     },
     "localname": "ReceivablesDetailsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ReceivablesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Receivables (Details) [Table]"
       }
      }
     },
     "localname": "ReceivablesDetailsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ReceivablesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_RecoverableAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Recoverable amount.",
        "label": "Recoverable Amount",
        "terseLabel": "Recoverable amount"
       }
      }
     },
     "localname": "RecoverableAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions (Details) - Schedule of key management personnel [Line Items]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions (Details) - Schedule of key management personnel [Table]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsDetailsScheduleofkeymanagementpersonnelTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_RelatedPartyTransactionsLongTermNotes": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Long term notes.",
        "label": "Related Party Transactions Long Term Notes",
        "terseLabel": "Long term notes amount"
       }
      }
     },
     "localname": "RelatedPartyTransactionsLongTermNotes",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_RelatedPartyTransactionsTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions Tables Line Items",
        "terseLabel": "Related Party Transactions [Abstract]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactionsTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_RelatedPartyTransactionsTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions (Tables) [Table]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/RelatedPartyTransactionsTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_RepaidOfPrincipalAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Repaid of principal amount.",
        "label": "Repaid Of Principal Amount",
        "terseLabel": "Repaid of principal amount"
       }
      }
     },
     "localname": "RepaidOfPrincipalAmount",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_RepaymentsOfBorrowingClassifiedAsFinancingActivities": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow to settle borrowing, classified as financing activities. [Refer: Borrowings]",
        "label": "Repayments Of Borrowing Classified As Financing Activities",
        "terseLabel": "Repayments"
       }
      }
     },
     "localname": "RepaymentsOfBorrowingClassifiedAsFinancingActivities",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffinanceexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_RestrictedDeposits": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Restricted deposits\r   \n.",
        "label": "Restricted Deposits",
        "terseLabel": "Restricted deposits"
       }
      }
     },
     "localname": "RestrictedDeposits",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofidentifiableassetsbygeographicsegmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ScheduleAccountsPayableAndAccruedLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Accounts Payable And Accrued Liabilities [Abstract]"
       }
      }
     },
     "localname": "ScheduleAccountsPayableAndAccruedLiabilitiesAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Accounts Payable And Accrued Liabilitie Table Text Block",
        "terseLabel": "Schedule accounts payable and accrued liabilities"
       }
      }
     },
     "localname": "ScheduleOfAccountsPayableAndAccruedLiabilitieTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountsPayableandAccruedLiabilitiesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Assumptions In Calculating The Fair Value Of The Warrants Abstract"
       }
      }
     },
     "localname": "ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of assumptions in calculating the fair value of the warrants table text block.",
        "label": "Schedule Of Assumptions In Calculating The Fair Value Of The Warrants Tabletext Block",
        "terseLabel": "Schedule of assumptions in calculating the fair value of the warrants"
       }
      }
     },
     "localname": "ScheduleOfAssumptionsInCalculatingTheFairValueOfTheWarrantsTabletextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfClassificationOfFinancialInstrumentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Classification of Financial Instruments [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfClassificationOfFinancialInstrumentsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfConsiderationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Consideration Abstract"
       }
      }
     },
     "localname": "ScheduleOfConsiderationAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfConsiderationTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Consideration Table Text Block",
        "terseLabel": "Schedule of consideration"
       }
      }
     },
     "localname": "ScheduleOfConsiderationTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Estimated Residual Value And Estimated Economic Life Of The Specific Assets",
        "terseLabel": "Schedule of estimated residual value and estimated economic life of the specific assets"
       }
      }
     },
     "localname": "ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssets",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Estimated Residual Value And Estimated Economic Life Of The Specific Assets Abstract"
       }
      }
     },
     "localname": "ScheduleOfEstimatedResidualValueAndEstimatedEconomicLifeOfTheSpecificAssetsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfFairValueOfStockOptionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Fair Value Of Stock Options Abstract"
       }
      }
     },
     "localname": "ScheduleOfFairValueOfStockOptionsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfFinanceExpenseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Finance Expense Abstract"
       }
      }
     },
     "localname": "ScheduleOfFinanceExpenseAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfFinancialAssetsAndLiabilities": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Financial Assets And Liabilities",
        "terseLabel": "Schedule of classification of financial instruments"
       }
      }
     },
     "localname": "ScheduleOfFinancialAssetsAndLiabilities",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Financial Information Before Intragroup Eliminations for Non Wholly Owned Subsidiary [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonWhollyOwnedSubsidiaryAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary.",
        "label": "Schedule Of Financial Information Before Intragroup Eliminations For Nonwholly Owned Subsidiary Table Text Block",
        "terseLabel": "Schedule of financial information before intragroup eliminations for non-wholly owned subsidiary"
       }
      }
     },
     "localname": "ScheduleOfFinancialInformationBeforeIntragroupEliminationsForNonwhollyOwnedSubsidiaryTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfForeignCurrencyRiskAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Foreign Currency Risk Abstract"
       }
      }
     },
     "localname": "ScheduleOfForeignCurrencyRiskAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Future Minimum Rental Payment For Operating Leases Table Text Block",
        "terseLabel": "Schedule of rental agreement for office space"
       }
      }
     },
     "localname": "ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/LeaseObligationsandCommitmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Identifiable Assets By Geographic Segments Abstract"
       }
      }
     },
     "localname": "ScheduleOfIdentifiableAssetsByGeographicSegmentsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfIncentiveStockOptionsOutstandingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Incentive Stock Options Outstanding Abstract"
       }
      }
     },
     "localname": "ScheduleOfIncentiveStockOptionsOutstandingAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfIntangibleAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Intangible Assets Abstract"
       }
      }
     },
     "localname": "ScheduleOfIntangibleAssetsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfIntangibleAssetsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Intangible Assets Table Text Block",
        "terseLabel": "Schedule of intangible assets"
       }
      }
     },
     "localname": "ScheduleOfIntangibleAssetsTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/IntangibleAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfKeyManagementPersonnelAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Key Management Personnel Abstract"
       }
      }
     },
     "localname": "ScheduleOfKeyManagementPersonnelAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfLeaseLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Lease Liabilities [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfLeaseLiabilitiesAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfNotesToTheirPresentValueTabletextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Notes To Their Present Value Tabletext Block",
        "terseLabel": "Schedule of finance expense"
       }
      }
     },
     "localname": "ScheduleOfNotesToTheirPresentValueTabletextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NotesPayableRelatedPartyTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfOutstandingSharePurchaseWarrantsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Outstanding Share Purchase Warrants [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfOutstandingSharePurchaseWarrantsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfOutstandingStockOptionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Outstanding Stock Options [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfOutstandingStockOptionsAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfPropertyAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Property And Equipment Abstract"
       }
      }
     },
     "localname": "ScheduleOfPropertyAndEquipmentAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfRentalAgreementForOfficeSpaceAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Rental Agreement for Office Space [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfRentalAgreementForOfficeSpaceAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfSharePurchaseWarrantsOutstandingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Share Purchase Warrants Outstanding Abstract"
       }
      }
     },
     "localname": "ScheduleOfSharePurchaseWarrantsOutstandingAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of share purchase warrants outstanding table text block.",
        "label": "Schedule Of Share Purchase Warrants Outstanding Tabletext Block",
        "terseLabel": "Schedule of share purchase warrants outstanding"
       }
      }
     },
     "localname": "ScheduleOfSharePurchaseWarrantsOutstandingTabletextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfSubsidiaryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Subsidiary Abstract"
       }
      }
     },
     "localname": "ScheduleOfSubsidiaryAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_ScheduleOfSubsidiaryTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Subsidiary Table Text Block",
        "terseLabel": "Schedule of subsidiary"
       }
      }
     },
     "localname": "ScheduleOfSubsidiaryTableTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/BasisofPresentationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_ScheduleOfSupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Supplemental Cash Flow Information Abstract"
       }
      }
     },
     "localname": "ScheduleOfSupplementalCashFlowInformationAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "xbrltype": "stringItemType"
    },
    "vs_September202027Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "September202027 Member",
        "terseLabel": "September 20, 2027 [Member]"
       }
      }
     },
     "localname": "September202027Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_September272024Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "September272024 Member",
        "terseLabel": "September 27, 2024 [Member]"
       }
      }
     },
     "localname": "September272024Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_September42023Member": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "September42023 Member",
        "terseLabel": "September 4, 2023 [Member]"
       }
      }
     },
     "localname": "September42023Member",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_ShareCapitalandReservesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) [Line Items]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Line Items]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of assumptions in calculating the fair value of the warrants [Table]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofassumptionsincalculatingthefairvalueofthewarrantsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of fair value of stock options [Line Items]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of fair value of stock options [Table]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleoffairvalueofstockoptionsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleoffairvalueofstockoptionsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Line Items]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of incentive stock options outstanding [Table]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleofincentivestockoptionsoutstandingTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Line Items]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) - Schedule of share purchase warrants outstanding [Table]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsScheduleofsharepurchasewarrantsoutstandingTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Details) [Table]"
       }
      }
     },
     "localname": "ShareCapitalandReservesDetailsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves Tables [Abstract]"
       }
      }
     },
     "localname": "ShareCapitalandReservesTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareCapitalandReservesTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Capital and Reserves (Tables) [Table]"
       }
      }
     },
     "localname": "ShareCapitalandReservesTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_ShareIssuanceCosts": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Payments for share issue costs.",
        "label": "Share Issuance Costs",
        "terseLabel": "Share issuance costs"
       }
      }
     },
     "localname": "ShareIssuanceCosts",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_ShareOptionVestingPeriod": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share option vesting period.",
        "label": "Share Option Vesting Period",
        "terseLabel": "Option vesting period"
       }
      }
     },
     "localname": "ShareOptionVestingPeriod",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "vs_SharePurchaseWarrantsDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Purchase Warrants Description",
        "terseLabel": "Share purchase warrants description"
       }
      }
     },
     "localname": "SharePurchaseWarrantsDescription",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SharesIssuedInPrivatePlacement": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares issued in private placement.",
        "label": "Shares Issued In Private Placement",
        "terseLabel": "Shares issued in private placement"
       }
      }
     },
     "localname": "SharesIssuedInPrivatePlacement",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_SharesIssuedInPrivatePlacements": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares issued in private placement.",
        "label": "Shares Issued In Private Placements",
        "terseLabel": "Shares issued in private placement (in Shares)"
       }
      }
     },
     "localname": "SharesIssuedInPrivatePlacements",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_SharesIssuedInPublicOfferinginDollars": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Shares Issued In Public Offeringin Dollars",
        "terseLabel": "Shares issued in public offering"
       }
      }
     },
     "localname": "SharesIssuedInPublicOfferinginDollars",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_SharesIssuedInPublicOfferinginShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Shares Issued In Public Offeringin Shares",
        "terseLabel": "Shares issued in public offering (in Shares)"
       }
      }
     },
     "localname": "SharesIssuedInPublicOfferinginShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_SharesIssuedWithAcquisition": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of shares issued with acquisition.",
        "label": "Shares Issued With Acquisition",
        "terseLabel": "Shares issued in acquisition"
       }
      }
     },
     "localname": "SharesIssuedWithAcquisition",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_SharesIssuedWithAcquisitionShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares issued with acquisition shares.",
        "label": "Shares Issued With Acquisition Shares",
        "terseLabel": "Shares issued in acquisition (in Shares)"
       }
      }
     },
     "localname": "SharesIssuedWithAcquisitionShares",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets [Line Items]"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Significant Accounting Policies (Details) - Schedule of estimated residual value and estimated economic life of the specific assets [Table]"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesDetailsScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofestimatedresidualvalueandestimatedeconomiclifeofthespecificassetsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SignificantAccountingPoliciesTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Significant Accounting Policies Tables Line Items",
        "terseLabel": "Significant accounting policies [Abstract]"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesTablesLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SignificantAccountingPoliciesTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Significant Accounting Policies (Tables) [Table]"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesTablesTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesTables"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SoftwareDeliveryCosts": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 11.0,
       "parentTag": "vs_TotalOperatingExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Software delivery costs.",
        "label": "Software Delivery Costs",
        "terseLabel": "Software delivery costs"
       }
      }
     },
     "localname": "SoftwareDeliveryCosts",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_SoftwareMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Software Member",
        "terseLabel": "Software [Member]"
       }
      }
     },
     "localname": "SoftwareMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_StockOptionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options Member",
        "terseLabel": "Stock Options [Member]"
       }
      }
     },
     "localname": "StockOptionsMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_StocksOptionGranted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stocks Option Granted.",
        "label": "Stocks Option Granted",
        "terseLabel": "Stocks option granted"
       }
      }
     },
     "localname": "StocksOptionGranted",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_SubsequentEventsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events Details Line Items",
        "terseLabel": "Subsequent Events [Abstract]"
       }
      }
     },
     "localname": "SubsequentEventsDetailsLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SubsequentEventsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events (Details) [Table]"
       }
      }
     },
     "localname": "SubsequentEventsDetailsTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SummaryOfAcquisitionDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary Of Acquisition Description",
        "terseLabel": "Summary of acquisition description"
       }
      }
     },
     "localname": "SummaryOfAcquisitionDescription",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AcquisitionofXciteInteractiveIncDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Supplemental Cash Flow Information [Abstract]"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationLineItems",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental Cash Flow Information (Details) - Schedule of supplemental cash flow information [Table]"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationDetailsScheduleofsupplementalcashflowinformationTable",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsupplementalcashflowinformationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_SupplementalCashFlowInformationTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental Cash Flow Information Text Block",
        "terseLabel": "SUPPLEMENTAL CASH FLOW INFORMATION"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SupplementalCashFlowInformation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_TitleOfIndividualsAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title Of Individuals Axis",
        "terseLabel": "Title of Individuals [Axis]"
       }
      }
     },
     "localname": "TitleOfIndividualsAxis",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_TitleOfIndividualsDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TitleOfIndividuals [Domain]"
       }
      }
     },
     "localname": "TitleOfIndividualsDomain",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofkeymanagementpersonnelTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_TotalComprehensiveLossAttributableToAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Comprehensive Loss Attributable To Abstract",
        "terseLabel": "Total comprehensive loss attributable to:"
       }
      }
     },
     "localname": "TotalComprehensiveLossAttributableToAbstract",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "vs_TotalOperatingExpense": {
     "auth_ref": [],
     "calculation": {
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of all operating expenses.",
        "label": "Total Operating Expense",
        "totalLabel": "Total operating loss"
       }
      }
     },
     "localname": "TotalOperatingExpense",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ConsolidatedComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_TradenameMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Tradename Member",
        "terseLabel": "Tradename [Member]"
       }
      }
     },
     "localname": "TradenameMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofintangibleassetsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_VersusLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Versus LLCMember",
        "terseLabel": "Versus LLC [Member]"
       }
      }
     },
     "localname": "VersusLLCMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/NonControllingInterestinVersusLLCDetails",
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_VersusSystemsHoldcoIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Versus Systems Holdco Inc Member",
        "terseLabel": "Versus Systems (Holdco) Inc. [Member]"
       }
      }
     },
     "localname": "VersusSystemsHoldcoIncMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_VersusSystemsUKLtdMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Versus Systems UKLtd Member",
        "terseLabel": "Versus Systems UK, Ltd. [Member]"
       }
      }
     },
     "localname": "VersusSystemsUKLtdMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "domainItemType"
    },
    "vs_WarrantDerivativeLoss": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Warrant Derivative Loss",
        "terseLabel": "Warrant derivative loss"
       }
      }
     },
     "localname": "WarrantDerivativeLoss",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/SignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_WarrantsIssued": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares of Warrants issued.",
        "label": "Warrants Issued",
        "terseLabel": "Warrants issued"
       }
      }
     },
     "localname": "WarrantsIssued",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ShareCapitalandReservesDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Warrants Issued In Equity Financing Transactions Policy Text Block",
        "terseLabel": "Warrants issued in equity financing transactions"
       }
      }
     },
     "localname": "WarrantsIssuedInEquityFinancingTransactionsPolicyTextBlock",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "vs_WarrantsOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Warrants Outstanding",
        "terseLabel": "Warrants Outstanding"
       }
      }
     },
     "localname": "WarrantsOutstanding",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "vs_WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]",
        "label": "Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangements2019",
        "periodEndLabel": "Weighted Average Exercise Price, Ending Balance",
        "periodStartLabel": "Weighted Average Exercise Price, Beginning Balance"
       }
      }
     },
     "localname": "WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangements2019",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofoutstandingstockoptionsTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "vs_WeightedAverageRemainingLifes": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted Average Remaining Lifes",
        "terseLabel": "Weighted Average Remaining Life"
       }
      }
     },
     "localname": "WeightedAverageRemainingLifes",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsharepurchasewarrantsoutstandingTable"
     ],
     "xbrltype": "durationItemType"
    },
    "vs_WeightedAverageRemainingLifeyears": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining life.",
        "label": "Weighted Average Remaining Lifeyears",
        "terseLabel": "Weighted Average Remaining Life (years)"
       }
      }
     },
     "localname": "WeightedAverageRemainingLifeyears",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofincentivestockoptionsoutstandingTable"
     ],
     "xbrltype": "durationItemType"
    },
    "vs_WorkingCapitalAdjustment": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Working Capital Adjustment",
        "terseLabel": "Working capital adjustment"
       }
      }
     },
     "localname": "WorkingCapitalAdjustment",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofconsiderationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "vs_XciteInteractiveIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Xcite Interactive Inc Member",
        "terseLabel": "Xcite Interactive, Inc.[Member]"
       }
      }
     },
     "localname": "XciteInteractiveIncMember",
     "nsuri": "http://www.versussystems.com/20230331",
     "presentation": [
      "http://www.versussystems.com/role/ScheduleofsubsidiaryTable"
     ],
     "xbrltype": "domainItemType"
    }
   },
   "unitCount": 5
  }
 },
 "std_ref": {
  "r0": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r1": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r10": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "l",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_l&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r100": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "16",
   "Paragraph": "47",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_47_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r101": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r102": {
   "Clause": "iii",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b_iii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r103": {
   "Clause": "iv",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b_iv&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r104": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r105": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r106": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r107": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "47",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r108": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "47",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r109": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r11": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "q",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_q&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r110": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_d&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r111": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "o",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r112": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B67",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r113": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Section": "Disclosures",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS03_g59-63__IFRS03_g59-63_TI",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r114": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "5",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_33_b_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r115": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35H",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r116": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35I",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r117": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "35M",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35M&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r118": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "39",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_39_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r119": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r12": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "r",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_r&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r120": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r121": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "23",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r122": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r123": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r124": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r125": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r126": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "28",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r127": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "32",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_32&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r128": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "33",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_33_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r129": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "33",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_33&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r13": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r130": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "8",
   "Paragraph": "34",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r131": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "9",
   "Paragraph": "6.5.16",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2022-en-r&anchor=para_6.5.16&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r132": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "120",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_120&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r133": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Note": "Expiry date 2023-01-01",
   "Number": "1",
   "Paragraph": "117",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_117&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "855",
   "URI": "https://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "855",
   "URI": "https://asc.fasb.org/topic&trid=2122774",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "310",
   "Subparagraph": "(SX 210.12-29(Footnote 4))",
   "Topic": "948",
   "URI": "https://asc.fasb.org/extlink&oid=120402547&loc=d3e617274-123014",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r14": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "66",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column B))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column C))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column D))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column E))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column F))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column G))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column H))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column I))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Footnote 2))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r149": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "102",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r15": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "69",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_69&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r150": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "103",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r151": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r152": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r153": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "IG6",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_IG6&doctype=Implementation%20Guidance",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r154": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "138",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_138_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r155": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "127",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_127&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r156": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "119",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_119_g&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r157": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "16",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r158": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r159": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "17",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r16": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r160": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "17",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r161": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "17",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r162": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B10",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r163": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "B6",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_B6&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r164": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "IE63",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_IE63&doctype=Illustrative%20Examples",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r165": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "16",
   "Paragraph": "53",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r166": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r167": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r168": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "IE72",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_IE72&doctype=Illustrative%20Examples",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r169": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "113",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_113_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r17": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r170": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Note": "Effective 2023-01-01",
   "Number": "17",
   "Paragraph": "96",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_96_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r171": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Note": "Effective on first application of IFRS 9",
   "Number": "4",
   "Paragraph": "39L",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39L_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r172": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "37",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37_b&doctype=Standard&book=b",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r173": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Note": "Expiry date 2023-01-01",
   "Number": "7",
   "Paragraph": "IG29",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_IG29_a&doctype=Implementation%20Guidance&book=b",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "https://asc.fasb.org/extlink&oid=126920602&loc=SL49130690-203046-203046",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(b)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126561865&loc=SL117783719-158441",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r176": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r177": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "10",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r178": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r179": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "112",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r18": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r180": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r181": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r182": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "78",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r183": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "85",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r184": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "37",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_37&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r185": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "19",
   "Paragraph": "9",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_9&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r186": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "119",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_119&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r187": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "16",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r188": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "17",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r189": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "20",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r19": {
   "Clause": "iv",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "79",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79_a_iv&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r190": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "20",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r191": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "20",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r192": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r193": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "2",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r194": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "3",
   "Paragraph": "B64",
   "Subparagraph": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r195": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "5",
   "Paragraph": "33",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_33_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r196": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "7",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r197": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Note": "Effective 2023-01-01",
   "Number": "1",
   "Paragraph": "117",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_117&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r198": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Note": "Expiry date 2023-01-01",
   "Number": "1",
   "Paragraph": "117",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-b&anchor=para_117_b&doctype=Standard&forcepdf=true",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r2": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r20": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "79",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r21": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "79",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r22": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81A",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81A_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r23": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81A",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81A_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r24": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81B_b_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r25": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81B_b_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r26": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "82",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r27": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "82",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r28": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "82A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82A&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r29": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "91",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_91_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r3": {
   "Clause": "iii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_iii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r30": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "91",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_91_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r31": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "92",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_92&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r32": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r33": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r34": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r35": {
   "Clause": "vii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r36": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r37": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "73",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r38": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Paragraph": "75",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r39": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "16",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS16_g73-79__IAS16_g73-79_TI",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r4": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "106",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r40": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "20",
   "Paragraph": "39",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2022-en-r&anchor=para_39_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r41": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "21",
   "Paragraph": "48",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_48&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r42": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "17",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r43": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "17",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r44": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "18",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_18_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r45": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "18",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_18&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r46": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "18A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_18A&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r47": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "24",
   "Paragraph": "20",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r48": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r49": {
   "Clause": "iii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b_iii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r5": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r50": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r51": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r52": {
   "Clause": "iii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b_iii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r53": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "27",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r54": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "33",
   "Paragraph": "66",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r55": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "33",
   "Paragraph": "67",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&anchor=para_67&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r56": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "33",
   "Paragraph": "70",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&anchor=para_70_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r57": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "126",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_126_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r58": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "129",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_129_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r59": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "130",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_d_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r6": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_c&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r60": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "134",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r61": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "36",
   "Paragraph": "135",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_135_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r62": {
   "Clause": "vi",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_vi&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r63": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r64": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "38",
   "Paragraph": "118",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r65": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "32A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_32A&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r66": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "76",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76_g&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r67": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "76",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r68": {
   "Clause": "v",
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "79",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d_v&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r69": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "40",
   "Paragraph": "79",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r7": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "h",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_h&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r70": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "41",
   "Paragraph": "50",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r71": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "41",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r72": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "10",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r73": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "18",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_18_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r74": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "40",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_40_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r75": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r76": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Paragraph": "50",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r77": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "7",
   "Section": "Presentation of a statement of cash flows",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS07_g10-17__IAS07_g10-17_TI",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r78": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "24",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_24_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r79": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "24",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_24_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r8": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r80": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "32",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_32_a_i&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r81": {
   "Clause": "ii",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "1",
   "Paragraph": "32",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_32_a_ii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r82": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "10",
   "Paragraph": "22",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2022-en-r&anchor=para_22&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r83": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "12",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_f&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r84": {
   "Clause": "iii",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "21",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_21_a_iii&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r85": {
   "Clause": "iv",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "21",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_21_a_iv&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r86": {
   "Clause": "i",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r87": {
   "Clause": "iii",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_iii&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r88": {
   "Clause": "iv",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r89": {
   "Clause": "v",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r9": {
   "IssueDate": "2022-03-24",
   "Name": "IAS",
   "Number": "1",
   "Paragraph": "54",
   "Subparagraph": "k",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_k&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r90": {
   "Clause": "viii",
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r91": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r92": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B13",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r93": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "12",
   "Paragraph": "B4",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r94": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "93",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_a&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r95": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "93",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r96": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "13",
   "Paragraph": "93",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r97": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "14",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=14&code=ifrs-tx-2022-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r98": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "15",
   "Paragraph": "115",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_115&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r99": {
   "IssueDate": "2022-03-24",
   "Name": "IFRS",
   "Number": "16",
   "Paragraph": "33",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_33&doctype=Standard",
   "URIDate": "2022-03-24",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  }
 },
 "version": "2.2"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>97
<FILENAME>0001213900-23-039742-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-23-039742-xbrl.zip
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M.)/IP]!4'UW=]D:..U'?^9/WZJDZ]OWIQP\?7EY>SH;PC#<T7>8Y,W?(//Q
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MSR:GAN.?B@=.5%N?P&B!L_<C+O+<-O _5^@ZTRW4#N&X8(\9O6X&9C4--/.
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MFRC59'+W.MXX]FGQ@N0-G4L6VEP*'2TO419!6T" L5/SQ^G8- P&C_#_GHY
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M%P%KQ!F,0%6 %: ;%+0%K.&'ZV\X1JP46+N+G>2^Z_]T7.4;TY]FH%X WPQ
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M*#04*30X]E:L<>F**D$.JQ5TLXQ2@$KM462[M/!MT?H#"AWPO.R@&QNZLY3
MA%Q5"A$@>5W;@388*QK0J!&?*N"V8I[ P,S6ENUPWNG.<0P,72MRF+CDY](0
M8:T0$"SLJ@<2VC5.$?5J+@9T7"_6K4^"X!K4BR9J>HN!EA>*KD"L#O%%F^+(
M3IY2"#5T_Y7<3"Y7LG>O2O9>2O;N5<G>5;)WE>Q=)7M7R=Y5LG>5[%TE>[^Q
M9._E[)J\K<9]TF<:A:3//%)RZ9!Y7L3A1(XCO@E3W31"T.)UUDD"MFUH7Z$=
M&<GNA;^D$8;_EG'*B$U*;X?K),GT++<=E$,OVWW2>!J%I/$\4Q86@LB25>''
M$[*N S/<4\Y#._Q700)'Y4O:O:UH(<DE"_E4F";D,IDC3YE%0^QEP@QERB%O
M+.XXAZMC.,/:\\6<(^J$(KP7Z]TI(20Z]R9%V/FC2+/BD.33J>OHPS%Y7118
MWE\H,8(/96X3-961'W,W2S!)8V&&Y%0.G2SDDS)#)UABXUW>VA<3TTT7O46*
MCZD/]M.9>AU\QC&^15A40'@/YB(:F( ,0+LEG6*B6\RIK$^ IQ!327UW\>OO
M[TGH,JR#$%GT(B]6X(2<4:Q*?"9?+N8Q!NT4,>O#H8)%17;%XD+3XUFSANE-
M'4^T2\$A^4.P-[!'9]Q5(OX2PRBBVT8LW2.A]B#(B..('7!QF,]X/I(6@KV
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M2 F;P$<(J!4K2E9&CH#16K=IT;WB^[>T8Y4.D,"JV596M(JJK$C=*#.U("F
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MNOJ?_^HUZMU/GA+VXWL9.YC.[;R@H8(9>Z9A(DX?]J&U0-SR7#">XR*S:6)
M0Z*;C'IK!X5+XC[BX'?VRJEYRF(2>:2':"2K)/IKS$[S@W6$?8%Y0DS0:XU?
M3.%RSM2'(!E1WO>.:\(.ZY;BP^WD83(.O(,GG_/.FZ'?DFHD97^)Y9MIY1+E
M);SJ@6 =WAB&03_D4*! R<;"P0J"1[/LWO.Z')+=;!/2NTGH?]G(A$*RYB*
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ML?[A(NJ*\IN]\\A;ZL:;[I)DU.L4CK$S7#<LS3!?+75!BR4VMG%;*K,]U;/
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MJV9.)IJ%P*%_:Q[,"%!I-%T#G^J6>S_4<3-P\".\;@5?WL86]3E*GNF]@3&
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MI!X-I=,-"\],:;E_8G3N5V0\V/YI45J1*B+T@!7Z.5OIO/IG(X]D+[U7+?2
MD(YSZ\5S!Y!;$"F"E?CHGM2HW15%F< ]VIFMC<[T;V=3?0QA[7O&_=\S[$@X
M4WIOSL_\.[-FK9QK[,KYVJW\H $<U%Z-RFODWK-\.QF1$(.X*8UN/G9 ;#$7
M0L4\50-U@TD6@<PAR.E<C(U0Q0%18+F!R IR_G.<CY@Q2@F,X84^^-31H+HM
M6]9L27<B)62+*+!BK]66V&Q)Z2<DM6)A_4/E@<%DC(WVTY5\I6&2F*[O*WN
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M#>(%<=R[[B:0R!?/2A**MGCYV">EM4^'[--3G>T3>(!A&OS9-)X?-6N.<GY
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MU*(':'K@XR?[[9P9LGUM6?WVFOOM<MIJ,!.$*2*.)W&+YZ6*O>]#P@(7P*F
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M-X;45C-*],9;GM31 T\QZB;N()HR,2*K M)ZL?]X@.?/")J-.L/I?)]FYFL
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MY. ,U&N@.V>P55+8,)&%%_C.=6R%$^M%Y"5>/+5>AGXZ&WF.;5T[L25_/EK
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MR!2($@AXB.M-)G QCCKBV,,D"F=RV3.%YFZR]-9%.$-GA&V[;,2Y\>5&MNE
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MA3T1\?8 4<%7Q,5CQ0;;Q(=95=M"CU=Z';C<I'F#.(G0-(<AB&]3!_?WE7@
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M\.,=,':%HW%!9! 0(%_D#_""/4P4J@B0O)/,8G ,/:64(@C-"!:!]%2I-I!
M')HH4U'"Q@.;>![B%Y325OH'8Q")AX%L^,,UAJMLBV8$=JZX\L:"I]*/0VOJ
MP#LYUF4D<_+G'RW451.P#T,3+Q.KZ+P/EP>QU,CZK>"VP@_G= :$<[Q#&G"
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MP*>IMSW?\9MF2^T92ST#/R#%: ?8S1/'BRP,H1"%+YC5V#O8FW@J+1<&LI\
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MKP4QO4E=(E0[,E7>AQ)A*8$PT,4H$@L\(6%'J50D$OD%,JUF")1!7X<("2H
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M;(#'F_5=\3IXV4HF[Z78?)$7_:YYW[MC#XIT:$2SS&6HLJ8GAVZG\"#C CB
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M+IR(Q,I47D%2*@-%(OF9%_^9NNA4Z1OS\N0.B/*U6:T=EMI,K_2D%8\^1P7
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M,&_$.5E>H4- )+? <&NF+V?GEJ8F3XHKZ3H/3;Z$45PUM1*AXU-!D9._4>,
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MNX38J(7%JM\[D.:IO"7H0=V^#7 JVDP%:$U6UH=QW-R,[G'"F;:PRUR'#VP
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M1)3DY)1 ;"I/[/ SR*[6[20A-_, ="5L_J_'94?^+TI0D(OC]O]FU$,TM]=
MSY77A5)8F:T]@8IR2.HF![AJKOG9FQX]>FP$57:*FK2?"+&Z_@XLA^A3*/YN
MT:R.BNEA2V: T$DU1L/T)N+YP0/D;F1'4_MART@D>CL*PH,6A'DL?U<3%W2*
MX0Z[,+XJNMF2;,I1;!ZTV&BGO#9?2O ^B:0?9>-!R\:B0/I5R6??%ENMTZB*
M)9?@."SD%5"LR3>^AJ%[%)^'+#Z&$M#K*%JS9Y] +CYEIO9E8(-LBY D3%EO
M?+[5,8GWR&_ND.[MH=#'OMC'OI^>#!B(=P$_ .3FM;D% <() W)QN5AJ*85F
M.S AK%K0[[ZI-=;+/(L]H$BV%T[D%U[Q\Z;.%V-QOQTDAPG"ZFY+W5M6%$U=
MYLUBR2&EB<YN&H(8A<$\)*#W\X<*]'Y^!'H?@=Y'H/<1Z'T BOX(]/Y@6,O=
M &\&R*T*;3.3U)UQ$XU!?9N:D>/U9*"]O"D"HR6L%E#9-+$D;Q[:7T2V!5!&
MKC8K&P+,1'$:LY%Y6\&? Y9+Q1O]^BP#>MHE5@32B?8N2G AW.>  6*8;IM"
M6D1\0J<)"7L-9A#;+?1,/]20COU >@U+5=Z!H=5=>>&.*F>3K5&PXBP6=9HP
M!+'-K9I[/HK3P!XX[/6_/SM[^C30K]K#SLES"%#Z\P(X=?XB-[P'_7DH"66Z
M)6[Z_/PI=^,AV>"B6+/F%_E6*533:8E0FN2?,R"U+^RR2JYAKY:,;I:%-'#F
M<EDR_5WWL\N14Z/(O<L&Q*TR]]DMAP*;%%=A4AN@PQIZ(9V>,/AEH8OEUY(7
MSD'_W6$5KE]7F?U<K ;H!.W=M@!2I^[83PW,&W7E7I!+#62EU)WDEG7]5<S^
MJJOW,ZU>]OD?GCU]-'_\Z/GC1R\?SS!>* H&:Q4,F6=_H W-ET"<-;J+W/.9
M7,SL+QLZP)^]"+41]7#A3T^"OHKKZ-Z=2Y?YWA_]^:SWR]$=6&W088#+ QBN
M%,] !SHF^E"E-JZ^R*_M#7WUV;38'H@7*'>,L3FGI^-\V]M+-'L*9#TF"CE4
M/DJ(2":>>)GPCY)SQ7T7F8GH8JLD*VCG$?O (7Z1")SO*V4EW5$QGIZ,%(KS
M@UW&1<(1=F\!?N:+(+ABA)4G[;IV:NHK6SQ0STD0V^+=O#"V&[GNA^JQ?YCY
MI8Q7P-@#;NBR1- %YUCDL^R$O*<R8/M\TQ@]#4C*N8'\(E0LV?+[TZ7+?4@B
MNJAOU^&TF>0E0"X&HO>H?9P4J51;H59J!X1AE\R,P"V?9--G<?.7R[!ONE_\
MRTFC"DTHQRZ0;^P_O8*>:J)0IR88%-)F!<8@'#V0@Q>7Y1RZJ6JU&$(B?&6O
M9YQ2 ;'4-/7F\DII[KE()]ISG'IB?J6^02=8&>G>Z>*C:;N'T(W.TVI8OPF\
M2V L,Q/1]9QQSY&C&]DSC+RLO]1^,74!EVVM+:#X8-OS#8+OY$!.KNO25K>:
M=*LN:)-5"0Y)&.U[H/ LNXUJ+WO?S#A0#KSP;'?T53HR5KK$N&\YKIQGOULN
M\/UU48%O$W;G[QK^"]D/N/$1"(H2\NT[[2<(W[24D W;>+-)][1?:R0'.SF+
M^-GT//CY_2*HV&6!S=J$@D8KH9Q@SY<YS?6BE'9#?BB:!\8ZT\$.RWWY7M8,
MVSW1R,W+B#:/O%TD'/7<FV]?Z_X\BHU!<#%6LM1D_SXI3&98Z2S4N9%>$+@/
MGOAZ8#;*3T_^]N;?/R=S\/%9-NAD=2OS4EI#B6LJ]D&U)J0TC>FWM&(W&I3D
M8T_2K5F_DR33# YX>_B&,@TY=63&$B?C;*3C;YQQPZMFOVEOJF6O07><[7!_
MV!4-^[.'5$T1/9E-N7-'[%AJJDHUP; !J^ SK#%%&NNAF0@KUI-%05^S L10
MI*/W;D-"*EU/[<9U\^ [4Y+W;?#N<^PF9H(.+&I',]>COD?H[09/VMJ(V0O1
M./HU\@'IY4NAZ-(K.KSW=^C"^BY'UY]9]DK(O>PUV*5*^2FY.SEM%!D.P&A+
M# !G4*>GJ<%6.1MC43;K5__"9Z.C\66N-A=3J4HWV#RQ=U1NPK-P!$]/(LMB
M\8ZN\"ZTE@GW1[#QRW_26G#[&=?@=U'/-VR[\^[I'-JD3Z[4627;9B=,6C*%
M^\]-SK.3)G(B+\NO;58FNSNZDZ+ C(<5;@9'"% ;3\)0&S-FZ%\4AYS9:Q4R
MF[GURW.%.[V9@**"]HC%7/;/[D.W\#.Z')L*O017R'7 @)LSN[;T<99M;J^D
MSM?ER]FVXV!@D8..U2T.^V?&LZHO[M*R_/19I%[+P.<+R\W<J(D&.'X([B#9
MDFW+JC)*I,BN/YO-S*KKBE*I",)'85(V<G[9%.+KJ7WA%NI /+&]4L8O'FK*
M^,4Q97Q,&1]3QL>4\0$H^D-+&=NR??S!_LJM_^ *+#C =9V72_/)\LK'B,:B
M L%:=XPD$H4POI2/3$5RA.O^9N"ZWU_LBHR<GJ %;+T,!]-+5M*A=X!%4">=
M'>M9;'M]42P*[8/-YGM"A2L<^\DX%E8+)-X(MR]3Y]:;SV (N]A4B\C![PBZ
M/B;^6/[W;+"K1Y$_()'/R;W/-POR["L$:M$O9%1>(_G<1CTZC4Y(AZ1F%>BB
M5BLX=G*=\;/9M9;^3Y\$,G^/&)0QVFP.Z'/N4_-2( =9;.8AC[($-3F?;LV3
M:^.P+4<JN<.9>O:2L@2JP5#@G'FW5C:R ]+[)^ESW7?E.9!CW4=B<.Y\0_9?
M97&[1;99AY!<B"Z=:Z^OP6LB5%)O&MARO2@>QX_DY3F@$?W[D"P8T.[Y[)GO
M^RO-GI=;J6P?%!,,$U^CY"KAX0:M'^,ZYVXYLD,N.=>/4-;37=4&9&YC7[H)
M >%J(3A^D9)MFK[D3GG[#;1G>N= 8BL_Q&8*$#W11-( ( HD-],A782P(DMC
MB"ESA_-=P=4?T)1F/%^IXP@ !'\:_CHI1%EQLH'&O"X7&YRWO1^4+39D<7C(
M6J 7"BI=&NOX;G4<F(W)GEZ;>RWC<2]_(!+QG9PT83F414K6TA,Y">,FFG5;
M.Y:9()<0A.K0W-!(.8-2&?2TR"YAI:4-/CI26EI7Q$H\= 2Y+;&W7XE3E!?D
M99*4Z:ZD8)J9/8S='J35$:?N77TCP*<YZ7^TCH)*-[C*E.)T]:':ET/E*SPD
M[8X1 "M[$IF.T7SN;)GAF*TY]?&/HEY+-F9B. /$.CB,X$J,A /CT^=OQ'_9
ME8:TO/M'%I]/34A[YQ2VI)]C_MIZGS#AR>V]A%+DIDM"%Q[TKC_5'C)*A!"=
M3<O?)QEH%DY%$56)#I*4643%2Z,]=X%PAT-.*4<*162'0&"7X('"0X3(6"%]
MIR>1#D_A4ORT*W)%R'9*;L>,V^[BT$*9!@QAP)!)_U LQ2T6'6G;8"[;>D2S
MLE[3U'K+$,_YL.>;Y<1'NL2MUT4.Z*ZH!"Z&):D5Z+1\V,8\FK8C# MQ>I*L
MJ&K]_/(2.+TN3?B9%@E6/C#2UN"S%E]"=#]+SENG[X+LT)LMKLL6/MS7/?@#
M;.WEDK40JE7)\)\L[R03NP*-JZOPQ*572./@.>R/5H'G="W&[R@ZO3\R*]8V
M]C%SZ.:Q1D:<BA>'2$4?3?QH4>>T+JT=BKAUW.>P%>_!1*+$5JH(8*G&FB?5
MFGL.:!BW> >L];1:P3";A5QXTV>N1XT^<V8Q#NM%S@U%>_T9@VUEW2!%?\PR
M.@ALSYBYU=4SILHD9]4YQL[KW6=&=C2"[1;;5BZ,.#9CVEAR$F9VUCG:;#=E
M;Z@L=@=W\&N'$*TSA.K&(4!Z((0XX..*T3DMW&53TU20@JR;/^(8=,7]R-*.
MX<5:4U$[)]<$_=,9T<!-T5 JSWLSIPUKY1@K@#F@V%&E/W?M3(/8S9+;!?K
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M$8>9(A0^DG;YK+&DDO-E.Y,U=PL^MMI:9F$5&!+WD?(?G6,"!J)K56Y A<C
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MZT@S*+@%#RT3K5.,9,B\\\P4]D7V^7\PR7/=%.Y&V6&; ;K/0^H90/<2?2U
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M'O=<O("YK)OLI^^^?SV++)SFB,,W7,F.D6W. 1XN-9 *N'></$.=!;9088[
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M&W4_&"Q3"$\ZR2*8)+-(<K@-0]2LYAY,Q8,P5H#/[H7&QW))FW\!Y)[@.D:
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M-K!3P/_A%'CEZ_Y .;$I=?]8L3O674RAOT:WL]EU+=WJ_@E02P,$%     @
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M0)12 !_1N:'>*PHBU9\ S@P?+<";0G9 (./JP+V76\F;R:D?0S8;9M<5&%D
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MKX6P !1+/]=M$8N=Z?,/?VF9/'S4MX#TF FS..4I!@\)UD3YU'F/G0QJ=C:
MAXTP1RA3ZAW/4MKE+'OF^YU_>=:X"RM8]2HFA,>/']N<</&+B=8Q+NO9G37
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MN>!"YN;MGUV401)6%XJ6W@2G!_*$"6)>SUNF-I:/W7940QZ;(J^FGJ%.QX)
MH_-@U]X%^P\,<FF<]WZ /T(3@*C W&,RZ!=K^0&)I=R-RY@CID2+R4TN[R%;
MR86P'"J':Z/]!6Z6YJ@73&Q( I6;DCZ=>C_PSW0>JUX'2;*>[]9$4KM8+;2N
M>K_(-)UOK3,P[.Q="%.O<B>9"*PY7/ ;48''?3O-J_<*9,D@$K:VUO@:GTI:
M\+?FXK\492,</8%X/ SBK\!#!K?#Y%&742K$2$K?+Q"H-:9@DQH\H#D(#_OQ
M><1R]O4++C,;I?#MFIO/<-UC\:'RJ*>O4O@& XBN.!"T&*7BBY[&SD0#MC!R
M#!W2ZBX>T)OV+&W8EF..*O2MB'?$U4X[B>ASJ;A,_<);?:B@;._?X"4HCB;A
M)@,G:+=?Q'U3&L$)6;X(FSNI9'89A(?/A.FBQ&J7U'8._-URWI@EB]V33/C#
MES_5K]1I.4"2II)PU\WLWS&F$@^X_0?:9X#C<KV$[^2B!OK!#*]K[TM1&L39
MW>U6K7=?$/W43"G&8>I->Q"<7%VK4A-JEIV7[:@IF#8,?8<'4$?<"Q-":U1L
M-"3@R-'RD2HVI<ZRJL1#G1IUB!130:/M[L8A/U&)M34V-O6AOZ4K%H,Q/9LI
MTL?!= !H@\M 0R*8%B0!(8B7>%3[L"T7)G;#F]Y\Z,L>2!055^=<[ZI443N=
M]YC G2[Y2P))MY5K/!+N=31_FVQ=>?Z3RK'[OSN^ADT.'#7DI@CL;BX.NH_[
M=966BE5#@)?L3-OG5&3+PN1Z6[]YLB 7DGGN6A8SFENNA+PQ37=!\-*4.(8'
MENS/?P[7V5JTKAA:L4QHQ/T@,5/@J(]\3=UGK_=I\WU7T[)_H5-FLM-.I)@)
MQQ#]<,U[>:7CGS3<4DX:\,>FKGFF3J;_+#:?#Q*G!T3YI@XRG.^4NB8)D21O
M,:GZ^&B$G(Q=I8H(5_M5&F6@"T/X]>J;++O>6*[*?Q7(UO(7=]76E[8JSV^"
M9<)<*AU1,!Q%Z+4**+MJ$1N&6HW44S9EOC)+B[F?:.6>;J7DQCZ\6'JO[HCY
ML'Q]_)CMVLG2\3CSV,P/CGMDO_G*3*]",U?&(&7\],EVR3VOV[K!DN3?^5E^
MV(EM[0(7IP:!I*X@551$U\84_:)Z>"DFTZ!C1KQND;?ZIHYCO&=9*,74BLW$
M:S-0%-U]_Y<R=>4_!<P$JLP&HX@&#N(!M($?!*4AH<_S.:SVY5E;/;F#0P)L
MO,B=M,JSW'-JA++S^80O"K14&&[R-NRXNP\%<JDV#_H5XZD0:X+4[ZKD#DWZ
M%GP"OH@[;4O4?.D4?NB_'5T9D(:<XH10*'('<M_[/ILY@4GM]OG]M079\U%4
M_<X$?#Y#3P/T>\Y$,3]EQ;G&?<3M6ASK/1=Q"VN%P@.2/;EF];HR%C30ZC$2
MUSUJVET9"EXX,XB#A!>)V>AIMT[<K]&?78_ O^WB ^OD!_/ETI!<S#O4:AKS
MYQ-Z:GH][2]1:VZ7/NK^CC[)05^U[0M^)#.M,.'"FY@?8YT9I7@KB2-X QQ;
MRQ/>G=FO%F>(?+NTF!3.Y'N^,L;G>BI<<K-,J'S'B.D,CRN:,I3\X&7?WS1J
M7=63&*J9>_F[&J\L6KED1)NJEAUEIKXL#MS2:YJQPB2D*HOX@HO/(S<^[%AX
MV0TMO6*N4/%BS\<M!91PU/(&#SAXN.<;Y)<9K'EE54ZR^I7]0E&F%%GD;6*,
MI(?[(2K/5OP^&!=LY_"W'N]-=UM;?YKCE86(>]E:Z 9>77R*VPH@(3XNW%0%
MW]C.7=4QIO"]C009\4IEF*7W/)&GBK!@$8T)-,R!^U#GXS22"^M7.%5WR[3]
M+9:+-5LNS9IGC=..^#K,).1E6PAG;6MP'2C3TKD0Y&\K\2O C@D2;(*:>G>>
MI!KZ&$V:\B>M9N\253&44U9IMV2]O+ID\YBG28]ZA>9BBJ/J!;_J]X:S"T)X
M4G'#5^U'=M=/#FVIHSB6>EDQM6N08H0^S(\_KQ5(:6U'QBZ[14CG&HC&H:&2
M&"*E,O<Y'-Z2MF,S0=IP16_+.\$^G-(>EDCPXLUQH!C.]PH*%R]]/,Z*<12R
MUVRN>$";R]%) T1.63=4(J&(E3T^$<0,R9!*"JR - WW;^N]+3)'O?Y[*))4
MP. M/N'=WEHQ6$?Q=&8D3IZ28M'-6.<O;ZC(H8=,AEY%7:?'CYR,G<:;XG/@
MU;.IO3/DX/U!A<)GW0\W8R,1];+]P^59?F$##,D5(.;-9"H[E?L)B*.?I0,[
M?A<><"?(#R>! V'#*#P ;*:IS.K,KN@,OT/"]A)N'WXP2"N ^-3U2)[%PYYJ
M-(&7_09&"(Q8Q&ISQ$\8*]GW]7=*^<M8(&:L:LFB3^72M\]^HYA[M:<HM\Q=
M[M1:1=?M\\&PR;1W11(U_^:B.XMD?Z;MB@5.U -^NQ%AXVV$VH%5K+@JS:=4
M'<!-ZTI6_IR]#M03OSQB.;D7ILO9+N_S8T:=1S,N+0#DW*4NO</[X8,.VV\D
MO=(_ZU&MQ&?_+ @QA'RQF*6)]XODHN&*,*-.K(JKS3<HSC?,XIK=\JP+%:C_
MW1846GQN@MR-X^3=-(CC?/S]WRHG#>_]J:9]1-/5HHL!@Q51ZH\'1I.GHJ;:
MB3$BUR;9.[+W!T,"W5]\N?G,RQ;M%2"MT_)U_8#:\T$>TBE]-9OR1]-7"SJ>
M,\<GTX&@"/-<MN?31XX?JR6.I*SJ=TV$V>:X'W]WB$F6>_@H[&UZN\*A73(>
M@-*T6ZZ#N7M'M:W3=(=659P,0Z,[57.B&ZRM]>[,=9LA('5'/+^Z7RS7=R\?
MGC2K>WZ&I)JUOANIXD]9H=>7M6IIO$G)_L/_XJ7KR,FO&DFR@/L<KC&D@?X"
M08 A8LUO?UC9KM^(,]F_\8_)*JT,V"RO^%E!]F=O4V1HU:U2(P\/>, M /$=
M7*.%) WBV-!.3.+\".P94ZZC;UB*\R(<\EI59U%E731[FR+OE>?;JN@AQ*J0
MOHSPW/"& ,).K$$?/( '8%D$=3$+WM>O/92*AUAW\( 8H.&O@-$(RDG7F14W
ML8T;$%QP7KSD_0!;FDFF<4=(F+9K8X=ZO+Z'FT2Z\\,(1::7?*^4)=EUOOT;
M_#IZR%\X?J!%9T?RZFT3/]W(O7P%*W?Y*PJ"$GD"<^BAO)B^*?Y[0CQ&W9:+
M%APX]&_ "J/?E-Z4/453][0.ZGGP]P^(#7::UKB$AMJ'>'!*>YN=;<99B-EK
MX("]%!$3> !CKSAN!L=U\^$(*QE>AL$9<#;$A!E\6M644D.4E+J_,$ >IMCN
MO\PQEUFEU9YI:-7LC*+\H/X!VO1OTM>3$P\0RT/4#+>XL/ME?%1GT[:JT2W;
M#[4<^U)1NOT:#X""HL#:8!J%S;W?1D1%B-,UVA_== @59IN117.SBJ@!)$97
MK"9QZ*7">"P_(T+#O%9%"CO"Q#K_Y4S4Z>6FB8/K)&Z+@)08YE")9FY$ N&;
M(_#GGH)JUW:QO0R6MKP<+NC[&:Q8.^2U!.CWO.'G?WY[G6'+'UHW8/2:MS2]
M5?" WT/5VNSC?_:VVSZF9XQQ! K#>+;O^D2[8WLB-T(,OI_$@A@Q0JB![S#R
M,&(7TOA8+&F)!21B^.$3[: <'^&#-RFCJ0_YYP*M_MD9=N=%U<[8D <S!QD>
MIB_KTI>*"*P>S3BUF<L_ EG[+A2^S(R.'IE%[!D-V",T&!+UA,8"_')[7IBU
MPWT3]<*TQ=)0)_O2FT'>YW'H H+X_2FTZ6;O7 !U\6DS$H(YYZ)^TDV1Y<Q<
MJ& ;:U'IJ?(</\I>F/BF9W7 T_BFF5Q,N<*:6V@*@L4-O##'*YDGKVH>4P[?
M/BW_$DBJS>LA]?6 C)?L?,BB-&AG>E5,X@RZ^Z\X7OE,+[2[L2 %9-.3L;UU
MW+K5ML?$6;7SP"BJ))I)%>BE<VL@>_ MT(<$^ZV/9"[+^"W*&\L8?"&!6C]>
MO>;#ZF/(D41NMV'AE<7T6#GTT^G,0 3X72>5/ LW\/>Q!5T^7"0FM)CVX+;,
M-XD*#Z5H5KZ\Y_+_;" G?=PB&(]-*".$>.2-Z!HWNCU*=E5S@)MOQNMX?FUG
MP IU<X/+K7$S>RC2-"277:49[N)_*YJ!?]#LX9AL]_S,!&Z8167PL4@4NN;V
M\[[T+>-T&BV*^N31J3%UAS[SR$J,+\'\%X WBLN^V]UM 2Y/(-IB^4!TF(^A
M+#$1BI;F%IZMTSA^"[A ,0+&J=7V]74R5FVFI8N6]F#V&?KV0H J]_%@7<U!
M<-!+;B:"(%[!K0ULD!U+5$6,%X'GY\&QL);A,B\5"=]JG9P+;D[,2*7E\M*>
M1+2(IGN1PHQH\=./&]K/B@24J.A%@XQLW(/L]@#-CHX/PUJ\^BB.T]/H12-L
M@Q+H0&:B)L%?3?ARR''R^:#F&HB+Y6S@#8/AM^F_:;3N.9V]!;7P9RB]SVM[
M9^I5</?WUD^HT/PU?5RH?!*/="HI#HASQVG=-AY@V(#A7S^>0IPL9UZ(H"2&
M5PU,9\]/.#&.>B FS*:CV.17;E9T>^P1<^BQF:% 4.K\[*"2U?Z:8A3BHMKR
M8(<\Y[Z;U!.BLTHL2_S%O[0+B9ODP!NR?LOIF5Z9L @;#T3[P&5;U[5XW:=]
MB<_2$-B(9=A[93W&3H'BT,JE?19#34D];^M9BQQISZ#Y]9W>[6VXQ;M,WP^2
MF:]=V2'U['XI*?5W.M[7[SZTO,G5CZW49=TN^"N!(]#3=>!:Q!JX#9H&NK>7
M>SJ%ROS.8!NF@)&NQ!W7@1$TORH+E,X?M@S+=J';>O,;WEF^7 M-T8&/[SV^
M7>S6M2NQ:'#Q%.U]W'-M@!6^^=@MU4[NO:GJ8PN9'?PU> J'^']7>IJSP,V'
MEFFR4O<7E;NXY1$N-UFTPO$Q8M>@Z;VZO>IPF3O1C3JT[RL>\)78#0Y.@'G#
MWL')<K\<HM8AE!M\[+54 BV_>#-LP,/<X,:43ZZ\N<_S1::H]X)]K5<X:BB+
M[ZJ@+4N:0F%'JG2Y0=OJ1+=_-4G'*L!'B9X2W1JA,SWX82<<>0LKT=\05T2+
M443M?L<#*'# O0LX650O-\9."Y46)Y.DM1G'(<:KWA(WOD2A'NNV8QYV6/5.
M3'5"3[DQPZ7AD5?\'C0; "VFQ7)1XP%"U*C@FP*7@:D;G8A[9KMF6+KI>3!&
M:/?(]FBT&L;64AH\/DU/DUM==3IN;24]2B3:N/-\6=_^):7@7L/_9H*S2U07
M,CZMEP+[&%4\1&!,@;EN+C39]ZMN]MW8,.T*V4\],W\?$ ]Z.>B.BM__4%?;
MSIKDT P:7JNN>T][P9S<_H&IO;I4*SV67KBIK/:UQ:-L[96WZ46>U\ ;RXRM
MQ:EK/" 3#T SX:QJ\ #2?(+:*='D] )[ A-WWXSV/_X""3'=W_I69)4PU.3V
MVC/F&?I)52SGUWN>U@U84#2.(@$/T"Q&6^$!Q %@G/%SLJO446*B#GFB[@SL
MG9%LGMR)X9 !QG^WCQ1'A;J9^ZN[@JK?S3^8H>>]W_U5PY^G,27[:VU2F_QS
M\ZP=V,1[:)\K;..+JTG!Q22FR81;D7,DY%.7Z,/19FLZ!M=!?;UNOR]) 2&B
MK*,EV@WG>3?IW7I((!MNHKBY/2G,JG8%$CUD*X 11(T,@OCF3\+:NN=E4USZ
M+=7__JD4BE%G+YBH\GKU\MZ3']<?1.+7B#!F> "9/AXP#L*QXP%+DQ@"").1
M(4N"*CR5,G.-_\'0D;!#]S7EC-E6)C\44I[YZJ]Q\+T:2;@6"?03&99+F: R
MKC$>>("+_/]U;P'X27M_5$J'8R+;P8<L)\+,U060 5!XY*--/3P/P .L3Y9(
M^M>;&H[F?KTCY%DL*2J>G^K.5O$MUX*)VD?5KQX-"NORW#(/M)D\9SID;,O7
MJ][FS:K6]N4DYVV1TN34DTY;^=>D])3/-.7]-^6+/Z8XC8C_+J"G[)J*!VBC
M[<A[V0Z@S;O'E%\.P+01;!B./LNXLLH)U%_1AE9:*HBWP;3WGSJ2-?FHX)8B
MY&1%:P;R@0ND4*8-I7B:^2O0#J.T?F$>;="1JWF3!W5553,R'VUNGFN% ?8N
MI,?7[UM]U%\8A!\/Y=]96G5.TNKUY?E$)P1Z_9+3 ,MEA*I$3$[U%2]M;BKO
M7ZFW#RE[)^#X,:'<':3MB[)Z'GV7W,S=\W]DKD^#M:N'$,=FZC/(UE[3'.6@
M.2^QB4%G\QI,\KO&C.ER)PT*GV EHF^O17]46]#1Y6NS4H^QCYI81&K<2! R
M,Y> 5A\D">W3Q3UP+1) #V?:;]C%1Y"FF31A'%%=3V Y%[./6^8L%?^*Z9K-
MB<=VXX31ME_;@B:#PTEC2UKCR-I:FS,FPMK612/&UIMA27B !QC.@=#\+D'L
MEOOF<P>:<BA?+CV@S7U&/ ^1^\VJF,E#_FRY[GM3TW28O'>U.\NE>,QC3FYS
MLR)S!Q_:OUHW&:UU5@2KW;1P=(+4"V)CL5P D8=)S 4JB#_,X%AN('75^Z(<
M2'7I7WXY[L0;EBO6_5F7=L,;1Z/=^KONOTNH".GBYZ^*N-009OU==0(N'$SG
M_-.5B7V(''LJ;XX#.]3[9<^WA6PMRQG702,[T%+YZ&YYQXV3.QB7/B7PAWR[
MF##9<HB57GK.PWWG3VYM</6WSJ8.S93*YGQP$\/T 1&ZT[3=91SE&1Y 4HT.
M/NY!G?3#N$#$;K_<[5H$^U9Y3:9Y43':7MZ]@A!ZA)=L-NHB*U,C?1U2_/AW
MSL&A6G.^ASV(0+6& PJ=6F)>W\&)WAA!NQ$\(+ZX:?>XZUH9ZX]I+K4^C+B%
M"=DL_QWVV-'%XZ;BC6B#3+B19I+53, >O[3[PAI7[UQ=8)<5A\RW;GGV,/^Z
MQCCRRNB;1[W$$7,$HP@[ED9\47%$<6S21O;R[RT$S7]V4U%%<HG;>(W_>;H2
M@ ?<W:.:O_H36]7'"MRSK,@N'^-K+HDE<?7 IG?K(L*A?4I_&A$2S*Z6([&!
M)S36JJD=B-4@^*':7$#H<M##@[:KM8_0UX(S\S,G3F+>M<M6([Z\ZORUP725
M'SFPLD@).@S8L&5!1; .$S]@69<@47X8P3XGVT/V(HI9A%?/!5HY'F6L7199
MVT;I3?XRV46#DC,2>.1Z],.X[.Y=F>\Y!2\-.88/^<9GK'(ULY3**OJ!HNG,
MVQ:E6#0&3RAYDM:;9*@;-&6= N::]@X/( \#AZ#E$6GOQ,+4;II+GN3S5P[:
M'6V*_4[-1@O/C*K&)\LL_G6TAXKF_VVKK-&1&6VY#CWT%-\T:NW& 7K_NSIT
M(>1-.1Y !&YV1"T<*VX"F?>5_#[,/L&4=D('PR5G?[[%=DPEE'2B25Z_3-1B
M.@XL>)&N*R6::$UW0X\;@J("[*)4;*KW07=NVB-8%\/D<_YH'1EML@Q4B?\%
MDGWO2/K9@PZ.;4WJ2O%_VN;$PI(KW\E<TJ#I>>'T5B9'&S?]BNC&#SX@*B75
MC#NZ;UXV+A[Q<DHRE;4LP6(BQ-GH3J]6GK'JRFCA[J#=O[LJWO_]T?T.>CX;
M; 21&(Y@01-21\:.!2-A.X,U0!C0NP5U+L3+WK"?<JGI_FX)G;,0\Q9M\%Q"
MY LY.H<G[H3Z['.M!)T]3"S!$$J5ARP%#S@R0M/B\KWVB+%!K1(83"\>T- %
MNQ'YUG!<@*,6Q0,R3*Y=H(MG* *W&T(Y%]#R7X1":P99)VS6'%45.CN\?(N^
M7QS:+4M@V2WO8$RN7P%/(+L;;> -$"OZNR(6\XGVL#^]$UB",VZ)_ZSJ1[;E
M2OSO"4&F-H"W%J'.Q=?B1?<(9B0DQ*X?"^S# VQX\(#I4E@G+4;I$J>7=&%Y
M@3ELB/Y+H/:0-QX8NV@,^+#<[DJ&T!6Q6"(.F,M)E-![8BP/YE6RG^8HCG::
M*?(>,.^ML)*??WHB[@7A8(\*PH-Q=-#%$?.,)[VL21:8,9*-(3[TXL'9?C%-
MO?4H,WV%?JZ+ZI;]L]S;8F"3@/@[21)_O:]!MR( 6-KO9, [O>R%W$2\?9V2
MMH_X[/L+T_1O:$? *..31: .@3_C(L9!0A@9KV,9B7?YJMNPU%XZ2/VKQ7R)
M03&>_HMY#MTE^)JC]R=,FG['-Q2N%JGH2_KOXT906XHY,;;U];8N]1/*B2[F
MWFNQU0KLA30;C\> FZA93B.Y*/8BD7S.:OQ/#5\4^6;L\>6/T>(#SVLJ:)\Z
MU'$=C@<@TJ+%>ZG##%&IF?6+&"OUQM\1=SW8/^<BH!P0GEV#]O:OX31V%*MC
M'B%RQ?:\?2Z?;=STOICKO;IP,(LZQK[%.8.!A#XKD6+7A <,AOLC!$>@\1'W
M":PCQGQQ -\9L?W:A?OYV_2/T[=<,]2?+[TFA#KR6&B+TE/ ^.'0I2U1P%:Q
MK+>?N,5(AW[GE)&NEA\SE[@%4K5=SC>VL/"8;Z8[=C \M;Q^UA,=-"J6:RK_
M2CY]?N4=7.L[>(DGQ#,O75#CO5Y/T#_IUW"Z"=E!42X2 /'U];>926=)D6<"
M$)->T9L6Z$O:I>@+%(J/F^KF$Y:ZTD->+M-R92\"-)-2G[))J/SEY='3'S*T
M##%%IY0<>_7B <O'\F%PL?X#/5^Y8OZANIHAG#>0%+I1"6L_.4+SUS4,&,#3
MD'\**I9TFA]_(F@;!DCS8Y,GWU+"E#==51X#DBAXSYZJ.4F(=3:)#1!?PZX%
M".PP"V;I5JYRC>"Z^8JC<[6CER%W8;XBJ$=&(10TQ9.'(AF>A6.&]1;TLY\L
MUO%V=?<T)^[V5_EROIX_"R]5>%T?"6XICEVG#F-#Q?=QTV&\4;N/9KK%-L D
M$#L=5'NLBFKI,F6XM.Y,@"MO:WOBS(,UK4VITMIV,_I)V9U*:<JD,>X#MC]>
M/<R]P3=Y>( [\"VP%=9_3+DI<72#IM7 )&S8T7W/$*CZ?!)WU7]T;%1Q>.4T
M1KV64@//^#7I%NI)7C@\:]$S5)VPO/?R\&T&XV8VOQ^MCX_6Z)Z/UI3_(YK2
MQ >WV")!IL:29Q"R3_Q\1D6TI-I&?8<C"@T3!A@AP:.#(A & F-14;07P>0B
M;EJG+LY-M7'IH1LH@<Z>;N>G>( 6B.-^X"VN[.$,69>8R:"<^6"[:BHI91\_
MZ<6-C30?#ZFKG^O/&SN^PMJC#G[^$;K7U99-A^QLRZ;R7Y[@*$E]6B0 *4]9
M\!C^4^NC%QHF.ZCPDQE)U:#R?:QCH_%A#B^EI^0<O[![ '_UBZ3/E2P_SL/J
MPI2P(\P^.RR)?BI3 L/J#Y"H67-KJT1O(MN'F2:.8L[,NVX@XV4S*T*=#"WD
MQ) 6T#-R:*V,;^LR</UP?FR:\L.KJB/Z(??+YRD<,'_4[LC5R0"0 Q,Z$L'5
M%:IG-W"5TEM"<F!!7->X+MNR+76J!G5O=FO@7C@#+;*0I*>%W#2!;NFB&)"X
MAG*WBTSU#3R 3G(>R[UM\8G=:+SQ(XAMU4CL$T>!#=TFWPY\9GA/>B+0YWW8
MQS-2FDJG*-/%6BF'HGG7?,6/!N/#:][B?TC&+)S?$G1]RE+\U?U<QZ:?(J,1
M72R:7#EH&LJ;1J/+?>=4XZR(!@L=D0QC9WER#<DOF9XV!]"/&"R-2W_WHZ]U
M)M\W3ZFL;2E,5,?SRDTT)6H-?0L[RBP?[B17"GM6A(K1'K%LG Q.<B!/(E4D
M-X]IS/.7!]F?R;/(32CIRA746!4W'2JI?T\I3WDU_9=UIS&K?*9FO('O];22
MMF#5PME_6N?735G\VS /?Y3CH+S >G^1W+<SK.CI> ---G+)=GA-Y-;9))UY
M]Y-BM$1*:6I(Q6_/EL^2/ <LLY8X@IF1D@NJB;W3\"U2WHL-_JGM>/2;1#:%
M/(#<V0?V'0OM#_PFG2!I8:/;S1]2:VIALYY)%S/8F5E>-6'CYJ>3E;GMUB]6
M,REX<X,X87F^R<TQ\,JPD%F:ELV^F9W"K.I)+]N+2D7CE!83Q8Y9_>#+ND:^
M<F%INO<P.;#!H?DE#5\(O=S#G.? '(KI\9C:Q%&UX7&MB7J=.'Z-(]/:V.W'
MVY[4A;BS>R]]'L,YZC6];3'5K^#'Y07!2]UM)N8^/_D Z3W6_^R"V2CC'!14
M AK2D^T?Z$MG6,K,9A>A9WY*Z1VLZU].5U[X96T55KFQ?OD)ZX+6(:J?!%1H
MTOS)'YS-RG;W/+7H"X770 6+43;0Q?^#K?>,:N*-VGY#ER8BO88.4J57B8AT
M$45ZE28$!*1'B43I'>E%BH" ]-Z12!<0D X!(0E-D)* A" AO/R?=YUSUEGK
M^3!?)_>:N?:UK]^=F3VZCC>]7OW/6Q4Z$7I807 7:/@CO1RI5#%6O73)0U-!
M5IMKQ$<QI7GYMUI+DN03O4I[L*4IFN.4MANT7?[0P/G<VJI3A'6\\GCRI_03
M9CI6_<\P*3O)=Q]$D@7\''>'L$#48E2O$(1I",9 \"NS^1/&B"U,J,0'#*H9
MCUJ$7]?J?.W:&IKMA"7X,6.[K0D[^'FGU8L4*78GXIOUMJG]"G31T@4N AO3
M+_5"HKN6DC8N:(H,$NZ4 ]5#T=MX=;;4.H@R#FLNWFTIG+5HCG*0DL9-2O@)
M?AX5)"QX19BY/^,P!'4E.DVI5.O*+TRA?8Z#EQ4G?J2<G>' E\+N:"J*>8Q,
M?("E23)4J<_M5(56[8=$56MS,EW_AJ"XPNYP2<;)3:'OLATY2-''T(-7D\(6
MU8I&-RMN!N ,+LN@;A=BT ",X[ )Y;VAP5[@7&D;EC7:2HLAOD=* :-3#;:,
MF$Q6M;S0, YY*1R8^ MA*S'.[59F\E<<KXX-N*9#[C!VO PZ96#BL917OX/2
MSYK62P&B8)'TY#'/%%TBM5: FX0)6(B"\'TG9<=\G??HY#Y]AV 5-6.I',6+
M.]R=%I2_EDA_<S1R;_(C$H="\LDNZ6%]=""?8;S;QB[,=3T.<:R'!,5VI>^!
MZ%KM3:V0+=.:_*L?G?R*Y3605DN0'Q)Z[NZ^N(10*4>C&><D)2_E,U:FC UW
M;<;1^,>9G*F)NV,FOZ"CR\.3;QZ/A]F;]L95[(;-U)?2@Y@@#(P;#%1;-$5<
M$'<3+NX=J;&[/RL3AO!^CTW8BIX.ZG)G-N:6F^0X-^:V47Y53LQOX*CSCGR6
MT#=;QO!G5<M7TD]WS_G9IO['U<83 :TM%AJSHZ0,]=OZPOHJ#!$G(3$@-X8(
M39[+$@+XPF27ERMY$9V=U /T0DY8/KN?X+$ #FQ7RSQH\8ROK/ISQZO,:H^M
M3'-:*BN;.W0$X6/>FQ87M2(H25=7'NS6J6YXUSRNCS&;_Z2!?EVB[LSTL?A2
M^P<!^H9#TUSCX]>&+#E%D@>_4C]HW3/@^U=4G@^>\]\),?7+\!5K^;B=+>=M
M\'7&N+7[L)9(^EP^_PH@4I&/]'^TPI:!DJ^I@]/O+#U2$NGE3?9+,Q]\WI@@
M/**;I-_?9E?E].I4!/&EX*4TXU"KZ>>"4"XQ5$&%I>D/:6URE)&Q@JD26T.<
M8/0MDQ]CQ3FD?C;S-C<>/=P2M&N)V71W#F''I7?0W68^)'OWX&#RL>2<0=O^
M2EI*-^M!F#GF8&]*35RYVE0\I-["?'M/PCQCA_.5?R57*X=-HN!800:_\9$(
M\U,=@?YXL4^4#2KL@ ]Z%/&)O%PJ5"JF^J8W)"D-+U$H8$O%-P:*L%DXJ:8H
ME!(?]T*1@0YJB(FN1B4L:^2(=#5T=[5^ *M=AC^>'F"M_;07OFC94.":E(6>
ME.V1<'J[79JJ',5.3BWH3RUXJ/)*BSN\AN4;7[1$8T.-_C4.\<,1H;@W6/A^
M$?8([;Z/Q7(.VX*8H1)8G6LR@)YK+$NUUK*N;3I"Y(?RH,T#WE*'J74>,[MY
MN&Q)W,)$Z LLPF$%89?T8&%V!N0.6DG8J-C_BJG'9>%!F&:[="-,RH$.\GL/
MUX:7>6<A</]C<&>[\K^Z& 6MPGO.5X#[18.:M%X3#0:L4?6*_:H=LU+>F\0V
M.'(;AA?=(#S VQ:'_0(QM AU8V']ZA(R-Z"NK3.U6>JU)JC,K:W!+M%XGWP^
M-KT^7N&Y.N^ZNB/1=M9>(%;A9$I@^7>$+V:<\SOT^_""V#ZC%LV,AI?@XUB@
ME\1]%]>/$XQB.>=B#F:9@H# -/WNSP;SVR_"=0M#(<[QJFM>D/HZ.J,[\>RN
M;>WQ)^IM-JN?2R5\CE=E_E%=I[F.=8Q)].5'N#OM.@(V\H\6? 5@ X$E:+F*
M;MKN*57RG$5ITBX_DM:X0S,B(-G&UJNJ&S.(**MQ"#2FZ$T\MLMUL(7 ,T!X
MP9U]QI +:-A2+RU&NKMB=0KC^TV7(;:(TY>58ZAL/2(P(<$BI2]]:E/N_OJM
M(&5?*CM?B'O$(]];:ROG3<O6.F^)A6]T"I(+?+TK=MN>@!%!T05.%%%1+7>\
M?9T\&RX+:6E#/?PH6K\6U);5L.)^ENB1ZU=]JEL%>%9%$6]U4-PG_V#&U)+_
M?O*F"15Y:F=7MK+V7]!8UO_E+!(B%(0)5"9\5NY;QWD7,8!.[^#?.R86-8KN
MGY<1Y^&M*=^*EF=ML,+7%-8"3RA4:\5DKL<'5M.^-7GV,VUOF(CRK9&LJY/R
MWBYP:]./'U>329?L&'<RV5__WS9C]0B,:_JH_QY3"QL.D==O6$% G6=]ZD1>
M]8LYQ1C,+Q=:/\A!/@C^E!4<SRA8HE!E[T]R*3YT!:#\"&4W70&]!,5-ES8;
M\ 'I-,1GU+,N9\]'!N,MSQZ>3U?MOV:_"^HV?7$%B#4FTL&F-Z#/K@ #[BA?
M(MCK7Z\)HP??]QCKF8B'V]3:GA:&+EDR&:71^7=?<+BQ7WPZ1$ J02B!GZ#?
MRI]AR,F1:XP5(SN_!\* X7V?V"L.4K!/A8\W]<N ]!I2.8F-/=)(6+^^E@B'
M< I52M&]^_5[$LB1 2-8!(R:R$FXTSSOOOB2R 5AZR\D;UTXDBII[5V0TI H
M7?J-:S_+^GE=51JCGL<:C$8*'JYHB^WN"+04+7E=<YDJS4%KD#JIOH[[/9\'
M[Z- \BQ/YW-U]:>CMVF_E!0BS#K:\U2VH]&LUGQ9JDHMOLQ5AH9U%?XM;MD\
M^F.;9.?EUS>H K8%A-'#]K<)4E> J@UT+0P 8'4SMPQY_8N1D>-7+D*8Q)Q$
MZ"1]Y+Y?^CL8_ J 5PLA/CW#+!(G??O7_]5IBB]B2(Y=?8W_;(_=9%W.#7GM
M:1TVZQ7X/H.II42/[YZPN20[V>%;,B)U^A6 @@+KD%**CQ@ -5X!1B9"'B[N
MU[3>XS*?T>3Q^I>97%KNR=JFO) 7R;1L\SA\TDM]J]-@ZW@Z;2WPP:QBBR60
M'W_R+4P1;[U!#[L6Q"",[D\A+18>=4K]M^@6Q'(PSVT[M0[,&=5,HOAU*VK_
MU@23N(:\X"V7/-J/KYW C*..IP67J1O7:=.-8?E#@^D$A@EY#-@6&4E%2K'K
M"'DL#).\BG?8@$21&3'[-8H9U1]W7@&HU(C?I)CPEC@"/J"X=R7S)Y&'^#,+
MX=8SZI,VO,CJR$ 4L!].&_?^*I@&(L-'8Q>F/]1'EL6KMW;,"\^^ ^7*+,7@
M'F#=#\8OM"$FN"",92*4! F_!>F:M>ANFPL3V MY\R+U-67J2^DCA0/5?84)
MTW]G]DJ]/J5.90@=7[\O Q7VB+*97#IY6'$,@4F42,V  1*IQU$7$XXZ<T+X
M4NS1X!M3<*$,OA/-HSF\L#TYYM@X7HDWZ>,T[\B /!MX-NKMV2Z>;N_H22HF
MVE%X;X(,EN<^8!(;)H<WPE+U@9A[@5[9FIS8HG<:3XLAW?TVIWFBB+_KC!Y=
M\9X.7%TQ$RMMZK4/)B=6[QX?*OR)>UE/;G1O]=6U4A@(3 .X:8S[P<J%)$'Y
M\I.&.*:OVHOS#1Z&%HV6VC'ZF$))T)^FK^&5P$S,Q<>QM\\>UCM]G:[CU2DR
M_:E(*[%;B^Z47[E/<D;GER/_@2;;WUI)C$9+S,WNCN;#IT,ODVL%NZ+<G\B9
MSS!GDC:%)_JOO91T0?04H'!BDYJFYR0-P?G/6%%NZD]YWMWI:/*F>Y2N^_OC
MV+:^4&3/ %#\>3GNN<3YPK5I;%];\G.9*X"3(PW>'5FQ?X'FX8&#Z[EZB]#&
M-K@#_GDG/!AIJS[L]+KF]W&7$&=[@L_M,1Y:XWRA,TV>["<+TH)M[=D&V<\
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M#0D%-C7+. *X_(_-Z2"K_[HM5[6]IPG][^RV+N^Z6OJ_+__P5OC@=-DEZUX
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M&_"E!1<R8*+3_=Y^\62R\L@S9*]!YN'^':)M*_0?R!0(G'^.YAIT<[G/L#-
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MGU7X[=-:8/I,+N?E_NK@BXR:VX"WTQT^*]'?.2875A(WCES FM]V>.Y76&X
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M*68%5XDI&C RH1Q'CI^?_IF*LJ&.(;* X@E/F3^,HTR8USR4]8]*]S1Y.J\
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MVYK;'4V=K<G;B!?CZBT3//WGAYNRES_/8R65?I.D\071F+/[D-<D=.K_?L5
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M Q7&N'E]@RR<3:R_PDZP^F%N^U7&Y60,KTU69)V@ *=:B-@OWHAH6?( ['4
MF1N\9-UT<H9QJ(@>!?+Y,RZ4@B=X=A!-EVW0>TP;)=(EV&>?E1UJ&Q)ZSKT,
M\&QMAR\\>U%F(*QL[F3_@5Y6,Z<M!M2>=\(%0ZF^D1$Z>D(IN-?4MSL]3>4B
MP?R-[/I[RSG4$TQ??/L\/G:]4/3'6+%,KNT)LG<L!M0\T\?ZT/$[T@N9@&0
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M[M_?G:KOEJV"P.V3^N9]#D9"PMVZ".D$;]?=NUS#P3@CC&+C-67DF<8(X%-
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MD8>N)21H+Z6$:](SV"7V 7'6_L&LU4]PZ,Q)9U8#I3GMSQ=P7R%9"- %"PC
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M,X]59Q3*-HT9PJQAC/5.SG!%-6L7,78*:'Y#_^^UD_G_)"/SYM;@S&O/ENN
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M<V29='6_FQ*4N>D%E$8U$F?%:"$FE7UN1)ONWTZH ?_/<'$OAC\KV>H"4I(
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MID\J-HXYAYLJBM8F1C?#RS.EZW+6X&L3=L73"PL,Z-;^ J=RCM0I&K*7_BF
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MA04J4M;$YFV__>7L2AGL^'J;O<WSAW>1\^M](X^*#3CGEP]VK2>RSYS&RUN
M-%\5+[GR6KC3RZ[!93&LO@#ZJ<-C94 ;71^]I46)I[MY8R&#59QDHG$J+L<%
M(C2<S;#ZN*E%@= 7D6H).9?@8<8/O^(0+B2BG[^YM:H>F+'&D\_-+I!U_/S;
M>5(HI1SD&T"2UR=S@8Z^D8:)"/S5!+6!ZW&G *YN2VP!'/X1EMSM<*)%BD,+
M^JH@$Y<(P4<96H759+69]\";O@$7&GA6R_=-@_[&#WM$"=;]=JI*A2UML:<(
M[L5[?M,2B<9HJA83P6:MJA\]ZZHCS9%$OJ09ZS"G;_HX;A*LTB>BVLX,VJ0E
MG;H*_;H_&! .O-%["L :3R-8=UKAA>/ZU0[&%Q/Q"X>72K#[?)+=:B%9?M-9
M K3G[@F]D+;0EF-G=R/$X4)>/:.45I$U"&R(,"F[A%'$TA@;UL1.SR:HMJHE
MB9,VWX@F%JRD<HOXP?;\']$SDOOL%+!4<@IH]3C>N;X,)EVCWU'$?;J+JJN#
ME*B^PI&=KTPN&A+!_0A!LGG!6V)#EOMX\=ON<:!LY8^1NCD(;]% OF9Z88ET
M"3/L-RO0T1'FMJUPK#J=Y&_R$S[ZDXC(/DCWRAN+L'V;J\'HQ?;B45P4RIVV
M%$OUFRC_:N!Z98XQ0UM71R2Y19N.V_S_"(>CGKL5DS::TT% 1E63H/CY5GOC
MT*I S".#AL0R2FJD-+)-D!R=TSHX8?,@E])]8YP#AE._>8?6?C"_O7+:R&![
M9'[7.>B%S]L?4:_[1=U/:I!)%!P%4GN<=?*#?..G35G,Z,&#(O6A<&>E>O83
M&U8@K^)$?ME.X^Y(7Y5<H9+U<01FO^6^"57+*V?5[KL?SX,Q>B,^X+OF_J5B
MVYIG,A,SQ4ZWE/'M/D?WS"1*F=9#N(0ZZ1JUV2QE8K;?!#"=2^0W;V6QJT9I
MN;$0N!]%>-49.KM[KC7(V_O+'S^9H-KT#-;QR_@6J'GM2?Z5"@@.E_UW*FA^
M1Y?;C.;_6>A/9_\#4$L#!!0    ( )V KU:98DD4[ 8  (D'   .    97@Y
M.2TQ7S P,BYJ<&>=T7LTVVD:!_!?)"1N14B5(G5/R[1U'37MY*B5T#8,18@M
M:IBB'>I.2%/55H=65M&XU9VX:U5'PJ!,R; :E):J:^H2E(UK(C+),F=V]^PY
M^\?,?M_SO/\\SWG/^;R/>$P\ RA>P#A@ ! (!/CN'T#\$; %8%)24"E)&!0*
ME9:&R<BIR,O)RLJIP9455#35D5J:ZAH:Q_1.&A[3,=;5T$!]>=SXM(FYN3G2
M\,PY*].S)\W,30\> <&DI>5DY8[(RQ\QU=;0-OW3$;\"E&  #L"#03J A!((
MK 02OP:0  "2!/T6X/> ), 022DH3%I&=G_@I2(@ 0*#)2!@24D(9+]+VN\#
M$"5)N+:)C92R\U6H3IB*:6)Z,4SW_/-.A,L05\_,+_R.M,QAU2-JZOH&AJCC
M)\PM++^T.F-M^Q<[#-;>X<)E5S=WO(<GX5O_@.^N!08%1T1&1<?$QA&3[MZ[
MG_S@AY3'&9E93ZC9.;DEI67E%;3*JNK&%TTO?VRF,UJZ?G[=W</\I;?O[?#(
MN_>C8Q_&9]F?YN87%CE+R^L;FUO;.SS^KN# !0+ H'_E?[J4]ET2$ @8 CUP
M@21B#@:4()+:)E)P&V?HU3!E'=-$F,KY].+GG=*Z9BY<A%_XD,QA/?-9_?4#
MVF^R/P:[\W_)_@W[CVL<D .#]I<'5@+0 "]^Y9?/7V@MN$6HDU:3]!0(W6+@
M[JB#:&N:UQT)QS3V#+7<QT!.G^N.P[26_YA1U0L:>'(K<(QW^6WKS::J=S\%
M,+I3:ERRRC73)F*'[0V/5HB!=J,B3P0;KCU1%@*)0<P1H[.BJNV7@HMSI.R-
MH0A.P='D;YJ>[>EO>25T;']/UZ X==4H)]-P\13OU[-AB!-H4M!$'Y6-3_;-
M8C^YF)DN[>Y^^PYL]9(8N%<XV[#[CS Q< L7@59).#5_R>*CO<@!YI4%+HT.
M91;S!*.Y6+4GKH_"& ^<,Q+?Q*7AD*4SC3<Z5&W<4ZD%K5^WH<OB*4)C,2!/
M'HBG[&T$_M>;<0U"HPYE,3!H)0:F][]!'3U[A5\H2F2*1*?X0W'0'4<G,8 F
M;P2(L.7DK@'NJ)!'%P,=!K07_.0BGRG;H!L\4YP1Q$ZQP*%!ND"UN<#>OX<_
M5N,[YX^O3#C!78#DKG:%1VC2=46"T*7=P;*/AL@,W]/9<>XAWH2UJ4ET&?&1
MBC,!"4<DL>MT]YPNF6(8]"1C^C(VS&O$K2L$[G(%EJ_"9@L*;,N7X4'$AW@3
M,0#:I8[$(%8L-YE1H1KKEIRY;_I(-:P$SS+RM6",!_7PYCQ5DQ(F(EWWZK3N
MF!HV"'5/15>*.IX28RM/-+WS$ ,^7";U7EZI\]O";3%P*(H7_6R:</'ZS<39
MK O6!3.C UH&@Q7<M6:+APS4(4XADJ1@ZX,9/?YI0$Y!D?.0:Q!:EQA+\HCQ
M8>Z.4O0C5AO/,I>S=@U^[0V=$Z W-[90"9;KV)UVZJ]Y40:A7ZC*.,Q_^GRK
ME#;O)3I);W_);1.V) 2L0:[1W+SGXA-SN3A=5\;@=NRINE[/JR&NZ^D3R#J2
M<GFP^SB+*KG]7%[N[_E:3#K:,;-DK39RT0J1U(U5ADW)3TV>:O6F1"P^5; O
MO/*^[K,V:\EG(72M(8(O(S#M8VE^W7?T8N0'.902]%DM3K;KL+54'9ETXPP#
MW?I7<K5W.?:3\%ZD*[LV?-$SMV<DA<;5Y[>)5N^DH*K/*I:DH,!HPK"JV[!>
ML]7THZ&,#ZWXK)Y-#^]DM;1 GW6(^LZ%V;/?E\5=KB^%"Q]K-G[[@BBRX,Q<
M]]P[<V/@*TW,RC@V,DK@7JQ%H]E%9A]-[N^8#&'7XY_&?H7?0^PV93V'+(+1
M79.4+6%->UMK2@_+*R<-;M'+VZDG;EVQSJ^I9V*T6JJ<<K8FU@M_R-5LSVL@
M58_<INHFI"?R-,0 A3#,OUCEG;I29Z7KX'_YS7<#2LU.HP(WG O^?;UA/"6;
M13PTE2W %_&-?KX^^T;>[Z;\"+,_IVU/X169D(]1&PJ:)O<+"&I"$T]_[K;;
M0BV5AEVN"VWM7T*5I+SB=J6@BB0.JJBM*47 \@JZ[V+7N<.KXE3D.7)P!K4#
M6NU-5%S'XRE'+<L>+)DX_$Z(M:RJ((S_S<8FQXDW=E-A7KA2LEZ?OI/J7'F^
MXZ<'?I=B?'RZZ%ZQ>@QZ&BRS*:W358' JW)$E%2?&YIQN\MY,^QE5LR-3M^9
MM%T-K_>]/7>-G]<\/[K18%=-="_4RJ'9!>>O(LW(<:VY#&^,3O/+IX+(<P_/
M(0,@+=LRJ!(&Z_;^QH#?"U2?JF-J?=_]R#$>@A58H*8>TA 18:"FPI[FQ(L!
M)U8+P<A^)-./W9+3EQ^@;SBX;^X_N("#$G_X)U!+ P04    " "=@*]6-%MQ
M5D\C  !2R@$ #P   '9S+3(P,C,P,S,Q+GAS9.U=ZW/;.)+_/G\%SU=U-5NS
MCBTYCI/<9+;\S'CBC+VVG,=L;4U1)"0AH4@-'[:5OWX!\ 42Q(.4%+?O^&4F
M%O'X-1IH-!K=C9__\3#WK#L41CCPWVP-GNUN6<AW A?[TS=;MS?;AS?'Y^=;
M__C%LG[X^;^VMZVWR$>A'2/7&B^MXV"^N'&P-0IM/YH$X=SZ,9[_S=JV9G&\
M>+VS<W]__\PA92('AR@*DM!!$?W!VMXF#>9-'H>(-OC:NDE\Z[V]M ;/K<'+
MUWN#U\-]ZW9T; UWAWMIE1]^?HA>1\X,S6T+>6B._/B,='N")G;BQ6^V_DIL
M#T\P<K<L0I=/RH;Q=KQ<H.C-5H9I8D?C9T$XW2D^[9#VAUM6;(=3%/]NSU&T
ML!U45*!$T %*HF@9Q6C.**!U]G;W]@9Y1Q[VOU:J/(Q#C_4SW-W=VZ&?QW:$
M\N(/0OG[/59Z\.K5JQWV-2^:1#(*\B\9 6GQNZ@E\H>H"0=!/=CY]/[BA@UV
M4980Y<9%>9[&_9WT8U[4C</F\2 ?=BAL"F1W>W>P/1SPS6/%*&(_BFW?05N_
M6#]8%IT+MN\'L1V3R4LGU ]T4K&?%POL3X)?LI_(CW1$7^=<N$83BXWQ:PKD
MS5:$YPN/\H;]-@O1Y,W67;2=C]2?GCU^1A#F!>S0"0,/J=FWLPB#!0IC3/C#
M<9\U(-2NDDD_[Y ^D7=1 M[:29?,.NA9A.B[TT/ZC,AR9;RJD;46FEPT^>XT
MD3ZQCQLH6A>C'-O[[D21/IW$:^*30!8M/R*$6/0?M]?G&LG#FC\._"CPL$M%
M_I'MT>5\,T.(R WL4N+_#/^4%BFF2@Z@9, O1%Z1C>>&3#"V+9!_DV9<Y$=D
MJSKW8Q3BN<4W7!:-K&!BG6&?](-MS[H*(M:B]>.M;R<N)F7_]O-.O3NK#B4A
M'5WZO[!_U^=Z5CTKHJQ:G5+UBI:R;HUSM<HYYW8JK/O%6C-/J4X0HAD9>'R'
MSHDJ,4<2UC:5;*2QPN7A*ER^"*+(LGW7JO2=_JQF=\]M4V[_>66'9#AF*,8$
M8F3._'I%_5S8^PYSP?JQ"JM1%O33HYP>-S,R7K/ <\GGT[\2'"]I"\,@W..F
M@J*0GNW/5V'[\<SVIRBRL&^E'5L_DN,#=G#\MUX$=!(!=C0[\X)[V4+//S<L
MDPI7]U?B*NG%HMWHY'B_5GD^_F['28B"R>6"'NI)][RX;OC8-'X5)KX@C#O!
MD>,%$:E+_D@;H2PJF^DEJ)HK1W:$HV!RQ9'-L:7IJUHQ/J@SA35!><(WTB\6
MW<:&ISXF.X7MQX>.$R1^C/WI%1%(#CEJ\7N;LIR:52_KK.(:L\K6K+RYGFFZ
MG8IM]]@_2WR']DZ/DRX_[8^3D*AWSI+?OHSKZ'655W6&IHU3]:-LGJFA? =6
MWD//7PU_KY&#\)T]]BI+D/]5RZ/!;IU'7/6> 5H&1'&(':)NG: %-9U4V%#_
M)@Y A1,#D1-Y"U;61*^8J[AQE=K^ED2@T-/-@BK('$,:/VL4\\&PSI2\%2:V
MBG::5TK/'$[;)CM'X,?DWZ2)*3O5D.F-_0^L^,7%,:]\:\OJ=/'!GJ"+!_XV
MUZB5MTHWH[1=BS3<+S 5#P\=,M]3 W$P^>208R8;19OLY,R.Q;%06U0C#)_7
M^<<U2)5WUJ3%M?EW\H?SK.>?BG]DN(C^A<G6?AA%*.:5!N&37G/8K[.H;,-*
M&^FEHGY%L5--=&4OJ<9%]A3R2Y@@]P+;8^SAN'JZ,BJNYYQ@J,C;M;*&V>:6
M-6UQ;??&"]TF%Z.<.=?(H[:Z*YLH"Y6]35)$>38>"&8,UD[!K__Y[Y?#P>!_
MK:Q%BS79<\O 6']L+W#,#KE$W4;A7=6:(2FA53]$4P9MR<J:8LLK;ZP_9&D/
M6>4J8<Y6ME.WUDJ+J!>58)^H+!^+;ZGGDH9+A0_!N4].K0F[G*!+!D=?W]N^
M/46UTYA9>;66.!2,%Z4G ]=LNMQ(PU;9<L]/#3_+H0HFF=CBN-?T5;G6AH)U
MHVPBO<-BC?1LT;#E+0JFH;V8T>OX&S2EPX?<<Y_ZG];O2K1%-8M+,'WP#5I%
MBQ;79.\JI%8XDL4B==RUO?QJN)EWNI):'7\H&$#X)LLKXYY[QMR[0':$+L<>
MGJ8WN617.0[F<QRS389CGJ:@QN0X%$P?K#V+:S#WW,F;[*T>ZE4WCM!?"2'Y
M]*[&*>&3?ET)5H^R#2MMI+=Z&%H]N)OAHR7[UU*T=305TG-)9N'@KX__3J,X
MTA:M'_,?>[>9#@X:H_H5I+R,3OB9N6M8/Z;-]?Z(J[AM"&PS*:UC8%LGCIZ5
M*]QN"AQ4%-(+3<$<TGS7J>98S[(6=YX"_TQK*,_:>X)9Q.SR4\/8GK/F-Z$"
M8PTKZ S+>X(9Q>Q>M&=MYTM2@962 FIKRIY@31%N2WNYNLY;TX85:%Q)PTK!
MM&)Z?:KD<,]?[35JPW:I+*C15?<$2XO!I6K/PY4N5\4SA[*<6L\1;3'26];^
MF+'B;:O .$U!W=H3+#3RN]>>=^N\@Q48V::65C\5[#?&-[(]E]=T!2@PV+""
MEK>":4=_(:AB:L]2TXM!<=,T*J]18P5SC_Z&L&?G&FX*!6X:%=>:[YX+5A_M
MO6%O%3!?H<X,N8F'@DF4C"/L8CM,3QG\JI26T2A#SP6KCN36XP3%-O8BFF4L
M[XP6*KOK30>K7(ADPVMZ(Y(7UR]-P?BCO13).=TSU'AA4D/YG!XAR A@-[&]
M.]M+J)VG^("<P _FV/'PA)2/9RA:((>QH33D-:[G-36M$P.BSX[I-*D)A *6
ME0.V&&*V 90?<] 614WK$=Q6#MRR%3$<_01LF(".1X:,L2LU\T_RHP\N3S[R
M.69>6R]O!,-6UXE4!45_*6!9'*[^R+:F0'QQ!VI=57>,>RY8S=I%Y?=[4Y?X
M?)&Q#1^UK&LPFA6-]'SI'K;?Q!U)$:5%^KE@_A)C^)5\ZIG4L*\N2J<65'%J
M:=Q'Y:5UZI=@WY+YOT@VRP5?'*E2 _1L-O>1$=>F<14=PP4+F*F?3+^"VZU@
M3I<M;(EC1/Y)%)LXM*=AD"R0A^>D&#-4D2]^X-_/"!N6P;V/7!.CR]H[T4R?
M_<YN5A+YP:O6I<DU)<$J:;!X(BSRT2)D;*=T6(P0K4&HGZ7FKERB_#&MH505
M]CM[<O7"I^6QG"P3[&;Y%Q7G;[&83A_?%^QZ;7E8/V[S&'HUWIC%N/"ETUGR
MFDMJ+2K[@FFNP7U/PM2R2X5)K6>KP%8[\ZI;% Y[=NI2Y]4<]AH8;5Y7+:0;
MTA"9NOHUS88<EK7@:F?(+$^39Z6?) 8N@DVG!75)_=H7#&9&;H)*:TS/2>DI
M :&'!4U]K5/TJ^74RUC,S-R&@XUJ.K*R_GO^=G($;;AK51?4G<8$TYO*&;0W
ME;9>G4$2TP>HZ.-H41PX7X,%.X#*EZFR@E:U;I%!2;I2.006@V!E&'JVFPME
M&X?L[CB8F+%=64'+=M$IK3W;*8+LOILZQV@8WW.]\4#E$,+)@95G(;><5 <L
MDYIJU\07@F6MPRPH@%1G "\4>C'02?I37BR2T)G9$;JWP]!6^C68U=1,",%8
MMNINP*KG4*P<2S\AC">$'47)/%U29*7E>/QI/$/<#D#^TL^0CDTI5?X7HLM=
M^QG# :,F? X:\Y2J[C/T%\4\ZB=1DR]MDT PVF;,:FJDBNAOUWZ.2"1)O\VL
M(>:LR2U#75)KS'DA6/14<6?],;'UDOZ*EO,BIFM!2@>^CSSY0E:5URQ?P2YG
MPLK:\B7=6V7_5@'@_[I5AST^_J^/[S_L__M?GYQ%\O#9WW_E?CNXFWY>^K<G
MR?W;@_#5P;OAE]O1,O(.[IQON]YO\4Y\@W[[=K#W]6'@7,2[?YR=#6_>[=P]
M'!U_WKUS;\(_CC]YBR^+Y>)\\BEY=QHEW\97P?X5_G+]Q^?!MV]_7/_Z^>##
MU<VWKQ<C?^?BZ*]W9]/E>'HY< Z/?_TV/#T[Q0=WWM[LZN3AM_'<"[^]_&S[
M.Y/?WAT?G/W^ZFWPX9_.EX-_'GP>S-^_^/9;</W\.+G]*9X=.R^__O%R\OY=
M<O[Q?# ZFMR_&WVQ1]?.P>AZ\.GVV%TLO_[Q%TH^''VYW_<OHN7MA\]?WG_:
M=:]^^FW^\>U/MS^=GNY?_#K=^_ RL/W!3Y_V)^'A_9LW_[:.;Z[IT^LK+P^C
M$$M1VK6JIE:'! MHB[C,7@JVMYI0KY.I[V0^LR$94H7%1%98S=)50FUEEI,4
MB95#L2B6_C*JA=W$I3:'";:+"^;Q<EI$R49IB*SJ>KI%?9TM[46G>%V9-84#
MEEUCT_2))38K!]=+B1:AA&7 K6-'LXD7W.-:&*\DOM"@HEX7[A0!+(U!Y*I2
M3!8%Q7NR]8?B[C'#HFY@5EZM01]T"1GNW<_:+7(JR)&!RXJLI'89'PC&T19<
MK*UB!D'KB=+SN8'/(1-]]C1$3 H2L4<]%1P4+6Q'X<Q@4$VI!AX(AL[NW$^Q
M6 48YER<PK$8GGYO;YEKO,'+05)"I\T=-"3TKR4>UYW4>D:5C#H)''8^.O3=
M4Z+8QDOA'09E"1VW=MG.FK7 __.01A*QYOZ?O;SP\\Y#]-I>+*A"F/V8_N3[
M04I)/J8_DU_Q?!&$L>7;\U005ECZ, Z]9T$XW1GN[N[MT#!DZH^U945$E,WM
MBR -5E94H7]MY_6VZ4_;@^'VWN#90^1N[?S2!04E>DSD;EL4>;TN*"9V-&;-
M)=%V3,8Z(NT.A\T((E*>=<]7FMKV@M7905X<%<ULTY^ZC84;ASNT#=KJ[O;N
M8'LXD./1U61_1P40@]G!#_ ^^\N-C3F25Z"LV"][->9"%,8=V$!J<2PHVJCR
MP)3T"#G/IL'=3H0=$Q#UXO0?E8ZS3E%ZL&.]OMDZ#GR7.CZZ+*X!SX^I@X>'
M76IZOR%+F96-+B<7010=LE,)D5<S4@/?(?K;K6\G+B:%#\=13.,BMBQ*\ILM
MB@F_IO&R_O2<-$/EQY9E9Z7>;,5A0OY.2RU(SX$[8O7<),SDMH\]CZI,>5D:
M!T5D;4*_OJ6Q4WDGI/MYL2FOGZ =7I9U&[TT*#\Z]VG<*?56)EH8CI_LV)F2
M4YWMU:$KM9_+R>]VS/Y_N<BB90ACW@:$> + 0:%_^K#P;-^.@W )9:A6A<]+
M(_G L,Q19+P+/E![$'J(C[S ^0IQ*,P J^9%?H2YG-P4<8]0*%5B,^.H^E4.
MR*QMB5P^'.4HGN;)BZZSQ$8?J/\-U='S#Z=94J,+/"'E1S-TDR4T2L.TH(S3
M)D@R&<#C2D:?RTG3'2.\,6J%6B4KTGWHG$NG<]B<3@?*&+0';+J%YJ%L90X9
M*#0;HC03GT(F%XA4RD'*M/ \-\DA]](/%,J4V$R$%&3B#%$::FM)A'T41>1,
M,<Y3.H#>TLT FVEKG! O+&%'+-O%>9'LXI3+=7$6A+\'_D>6Z.*2YKF K.YM
M@CBS.47.5HAL"2Z7B^ XB,C^&)*__.E9&,S)KDD()2<-EJV$- U[TJV)(IDH
MY=0,/O\"E)'0P5,8&ZJ#2.\&*HG?#\=!$@O/&<&>"5V),!-)]7:@C($!0A6!
MM;>/#IO>/HJA\;T;:+UZ8=(NE#'HA%DFY_B%- IMES9S&<]0F+4*>^D;(N:N
M+-1Z!SI-X_>AT*K%9\)6/H8^#UW)QRRUO.8YR4#S>A4R%-MA.<27973.#8T.
MO4RCO*",A3E0(VK/;!PRHQ(96=#4ZH :47N>!_[R37#C"(]L8\0&PHV?,'05
M7661:1^SP#1XU!LC-J#^L(S8//>/RWC-T0QQ<XO\!7<XNI.@/]\TCB_HI6&,
M6#HY:CI$$1)VA.)[A'PNHA#Z=4H']/HI\0XMR\"0JSS\#0KYQCB-V%_89&IO
MVT%FNC%F/:O/TNB>_,* -@B%8C.0)AKPK\%]ZE^7CE5T@8F^Z)*_:4N@.=T2
MN9DQD _Y.0R1#5O"&: U4P&Y:*743'*T+-O.(I\ [OTM<1N-A>:M0'B#8 I8
M9?"J1\<<5J)CH-!LB-+DQHPU!=B I4!H9IF]9O/A, ]-(-O$)0M,N*%>D/"H
M-8,KV]!N?=(Y^0F,FY\(R!CZ+CCLNXH5)10>@(,_: -_" [^4"7/.+L?3=$Z
MV(.R !3(%+NPX.89L;I0B-+!4[HQ%_L4J_,*"DUR8'+S42TDB]8;[D(A2(-.
M2I6P\/8>FY(&1')1D-U^@%%D!#R*Q2$0^ORQT3<@:K&)[(.#OZ^ SVZ)A" -
M*/-(@\Y\.;]X;$H:$,F9,@KH:4X@.R:HQTE,.Q\%4%C4"JOJ]"*,T,%CD]:
M2,XS>OB^"H,[["+W:'G+@GR@\$B)K85H>_G8A#0@:@'_%3CXKU03*@\"HR_X
M$09^#,*O-.8I5:LI;#!BN@W4-J=)>*?AP6X[&38 >"(>M"0!WJEX,%3;P=0V
M47;2>0EE[;0#*]5XJ(LO%)(J6(Q-7P-X1Z[!GLY1-)DG[$[Y<!Z$,?X&ZI)
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M:C 1M3,N%]6/.J]=M^$L>7 B=(9\LK=%F].P\6S!.7SQOQHE8]O7F+/SK8$
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M3RYZ:^;Y_HFBDQ/F.C\73=XSU.>/*Q3$!&^N",T.ML,%K64)LW05TF>"\J*
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MJE,M=M-$ICO MQ3P- .L,+%;!$DM,^IC2C5D.F,-7$LH3AR?2EZ\E0B^'\%
M%Z (BNU#Q! 3^6E?B'M<T+0+HJC.')T_HLC%,;J.L(L*4C*J2Q1=9AW$[\DF
M1\R76=XDBJB#949X_/+56Z'XC"&V_2XO*W9S$M!;]5+2T!(A[PC2I-Z-J,-:
M.9_NK:'RV !YTE4\6, 5):>F6TF:5FKP.&*"=LLOPU):8UB*!K+R.4I>T*ID
M[;N/]\U!=W/"5.-YN)YLB=E+>Y>AWDX(=#"#EQ*D[G;X'"TGE^<9PHJ[^^[C
M)V#O)4Z YB(:M?<M,7MI[S+4/W%[EQ*D,%QE,2',P=':\5/R1RTA#,J+?'P.
M8?X-BE&T1LV*D!:TC5A1>X1#%R*%JU1/W+",,2U(S+EO7NJ8;N$7]?!:V*TC
ME4PUJLS"UT,FDNTP&KR@0S+)=)I*+6Z\8ZJQ=#*&8^ADL@I2RXT*&YK+D8'I
M#+(RD@'SQ^IBL)P^)B$)$YEC.TPG89*$R^F,81S8-'BX;7<=X?F(JFRX'#-7
MJ!6N[ BG@=C*W5%&,$U6&6S+>89B-\)L6R-(<?SU(D+9N#84)S=.@CCAP\%D
MIT2<G9HN V?,OD(RD$9:(23#=X5G//3BO%(96-;B/6:N#E)L--9;@-:-N03'
M&5YCC]S7;5HZA!9+H1NCE@V2@?@I1H/O+RCY'-*&8S3';#2>'T;:4U0/%0F!
M7H^L#1%QZ505.IIPQX-2NE(1WS,4^1*AUQ_G@V-4R[7118?>X!\,FRF#[1,#
ME-80R6 @4 X:HH*RO14>G,B+Z1BB9D20UU&A^G.+1:%&+*!HLU!CBI%N;EL<
M9Y68%X#U^0?6ZCI;U:;!OF)IVEM5US#4 W%0]EF(H<DRSU#AY2]I@'Z@/ )V
M):W_WE+&5)O5Y,QKK IBN;);+UHE#/IW$NSC?C1.'O+79Z*MSRK"_C%!\AVT
MPWS] VOIG@(6-E>F/9<S5_;C-Q+\:WPP5OXU5P;M8Z-DR%),Y'\U5DZVK!$P
M05J:G5,W"2DB&8OF?6,ECBM@(W=M^FLA?TG]S3%UN]^#+;KVP5CUL+DRP.1C
M)?Z]?B7)O\H'8^9?=6604<'2.W(Z3^/DU4L)#G(^L16T%VW*G,6!!N_*[LE4
M3#](;,GEWX_S2-A85<ZWMYHO),=O)5E7^6"\MEM?67&8UG<?SG1;AGV<3\9M
MN%P.ZAI)1M!\(,0N7OU(L+P!LK#YA:66U]W\XRRL8%_'?42:>QOF6N&\J_Y^
MG(ZOL:J"<5HO(KF"OY%@'^>3<5OO&QX7N^X?RI<Y&2WD?S76C:1EC04WM=7O
M7*#[*'6BS:O7!,V/0%9R/QJG5?/75[!1ZXTD>Z0M%7^(K\2-+\;]P*WZ<L;A
MC.Y9,)5Z&7%B4NWGH\XG4^5ZG27ZN]S5:I9N$%TNHVB&-LB)Q&^,8@AC3PM3
ME0Z =Z"<H!'TGZ&<6J7DX.G$B'ACFJ02JV9Y<(OH*(+K',&7'$'/AC2=(%5L
MH0 6S@IP>4&H?(L:"5!C*G6$2"E7?AEFF7B0;^+O*K]4EQL$ZKCJG'L)$<1$
MW3L_0)?@'2BD@%F=+&+2]II]*O0%#^2TIH_D8'!'U0[&F/4U)=H5U3!A@2L<
MZ;*_#-33W?JVS#+Q="NK-ZIR@T#]1K:^NCRU!6\ NG09QZD>N\LAC:SMFE[+
M*[@%>; V:G?*8@, ?3*.$\) Z-.YI6NT0\A<9C$#'+B.[])IIH0QR0*5JDG(
MW^KW:F-5!-(4-0(<O4L+>I"@EN5IBBZ]%1>*Z W=4OI48/37,<F2#%7)]:_1
M>&[;8JC6HY\Q]FGH\MS1Y;FCRW-'E^>.+MI.Q\\=79X[NBC?(FFKD%FM58C"
MO9$+9NQOK]K.D5"V&JB,:J(N>@#0E^"B=8CX<@6%,^I4!X,";>&JB6*M=N1%
M"Y#?,/(]')R%O@_)DI &^ T;KHC5!GK>-XG8M>]0D&WIXV]8CF460MY!=(=C
M+PC]GRG]URC*?[+5(O)/C$/]X[,@+-^JRU:2"*!2SV; EYLL-5QW'!%Z_<%<
M.$:SW7%@C!]JU>/MCB.M(9*A6* <GKOC:(^82EG <W><Y^XXAN.1LLPSU1W'
M"6B!"*NS =>C<KX98R\#[MHT1PM+13;',A65W(_&741TS"VLU*B+9\AEP'^0
MX"/OFS'J(G=M^FM2"C1O%5CX=D]8^);#0HWYG+G78&7$T)) WC=C9"%W;8#X
M@JI'5*BJ/!XY"[EKT]\@IX@"R!14\KX9=?1$];;%90Y@0^I355G$6";+, W$
M=5==WXZ[S%55*)W<$NYT&FLO^]5=COR-2-EDNAD&VT8M10V_HLW2"9QLL-^*
M_#H, N0KQ@IOD$]<NW?M1,GFCG O=EP6OFUPFH\5'B+4ADBAS*@G;E@T4 L2
M<V\\O#"@;N'GQJ6'W8,/RB.4W^&$)J5?$M^QQE[J^#$H_-?RF:F-#1('U*GR
MN5C;F&.@U6X3%3 :V/JAE71'H4:U<A8<(=3%64"HL(NWMF*&O=@+C2'*\OAT
M@=&,G/_<E+:"F,YFY 08<9-].5SN_-A6"H#('G-&=R_<Q',!PWB! R=PL>.K
ML+KMXWU@=>O"36CUQ%OC.(PV)Z$3>1DB**,[/K5600CD<]>J]<<KF53OD+L(
M0C^<;W*QRJASV\?[H,ZM"S?1!/P,1\@E_P6JP_7?6WJ< /*SL3K0D"AI5;U&
MX<I'"FK*^]!*H$%&/[FKU5W&S3!=!D&X=K(I8-*\;?MX'UQ Z\)-= V?)@L4
M;2UE$GB2YP?1]V/?VX3K!]1+JY62O$>;#]M+YW5QZ3P-ERMRWF?B9P' >R>F
M5]A-?LTO2<-@M8D*;;9,RT0 IZ>48.\.ED*GLS!">!ZX:12AP-U$./ZJ7$._
M/7Q?!C%9&UU]3$/5!.:.:\VQD$T*X#%4 R@5=GYM5,#BJIK1#1MA-:<DQ?NK
M9F$,'G7=N9O;##(GY&K0VU>06LS;-&-457]>9;"AHNH"R< UHC6TUI) N]69
M+P_#9>Y5- ,6NG-D8K72758B9LO=3YUX,9@H&#)K]Q&SNV"=I;I[BDY<EV9M
MQ.2(2WTKO2B1?R*PO"OLW-.J- Q(LH!!L9,+8_R4 F2A]OZBG(7=A8GC"Z75
M^J&5()6-4V3.)V"%K*WQ\AYMMS[#5*F<.$9)?+^9HW >.:L%=O.CZJY-FJ3V
MO-M"<OQ\9T#>94#XNF2WWV;[=Q Y\/N><0+4XF:&R()=!XTB'[(&;RCMRDW<
MK- &KM"+H^3WV\1)&/#RR@1WQYD3WS,!$0#L/'6$_"2F?Z-Z=LQTK!NVL6<?
MR"5Q",.CZB)@K]ZD%(8LHZ2,BI?PHR;+5MA#Y*UPKH@@Y=V*H9TSFDNW.K%U
MWAHU2<+*[5"/,$ W11EAL.-RM/G]=-+!]QBY?Y^'ZZ/\QQGK\[_L.%\"9>%V
M ;)NRM_RBK4&0@K GVZUL9* V@=6TA7KO@S?(')!P*RG#EJ%,4X@F=^-3VR]
MEPU\YN(Q2QQ0DJYQS$ #*W%J/[=RGQU8#'4.:<[;VL6?WH6A]X!]O\/1Z WK
M;1%:RD8:4I \-IOHWQ6%Y"">;":!=_YGBE>4()8H(;2L]B^_ >ET<\Y SZ[+
M('&".2:43ABE\ 9Z[5]^&W+JX!RD7Y:DG-@0ZM=TB/PQ>$H?[YMO8:/B\@J0
M^6:Q@UFZ6F4A'L=WG7@Q\\,'O.//+KE&OI57"3)]U[D@D+LX+Z $'G0UAEAM
M'(5>:H"-S4P@'7+TA&'=*;J<&9&-K3$3WW3ZC4DSZY6$\YR%\YR%\YR%8Z"[
MUL<PH(9^&=!AW3B8DUM+_@I._NPF>,UR$L!'5DEPUE)Q!MH:9;FK/2JV[0]\
M&BZ7>:)ZG,V!NPPF+KF?QHSCXDP0*"!+ET<U/2[R/L!< A;Y6[J&T,L6\G>I
M1'WN'=O1A%<4:"D_26'(?"L(Y6VD#G&P;:2!V%H[>K" JKM*DW,F"M(9EKP8
M)O[@>.++5O,+2PVQI/C*7ZJ!?;J8N4)'.00QF@8UZB#AOFX >\)N,2,@XTM4
MU+E$&RQ[DO^5O3./DF8W5ZVYN68I;YFE:";74;C&] @]G%=O8K;3[DW1IW,8
M)WQJ4+& 6";3N_G%GG@8SE*!#P*6CGT1NY8X\PBQ&PJYE82L@CE>.2Y2'XZ\
MY=L-@S\IX%^$458A?4OA*QP'8? 4;CO3%8K8H)5,A!=IDD;H V'\,EUF2(M]
M^@:Y"*\I:RZ#.T(R^@U!WLQZ([#L5J0D693']V;J*"]->!Y@LG0G2/*J#++"
MZ]#'+M[VUU2[.9WAF*Z/,&DZZ\1R1V@_(6"^@DVH!VBU8T\8;Z<(L<W?WS&Z
MW>_S/K(4%>@OBV)/X')"]^"*_$G:V;Y)?XH1V>!I-U;H<S[W6SL;KS;F=[)%
M?X/G,S1#Y#SEW3F/#)W8+.L?6#OB:V-YDP?:B]+R=MUG*,*TU<T:41L3\IK_
MU?XSO(4;XKN6VE6+)239B)\U$-N*G^F17!='@=E>@QY[3A=T&C,.+M* M<AA
M;<6O(Q33@QS]A].\3+)T!)+NW$517)903/@HP,<>>8CR6Z\0]AF*W0BO8(\E
M,L"L7 F4A52\F$BQ"W).&M0,=C>56%W1FT"N)-K MW^KU-F]#@[:K)W_W=#]
MUX6,W%82M*S31I?T?*OX&"8HO@J=("Z_.98H/=F<8)]\.Z<%5FE\1Z#"IBGV
MA&].B+#.ZYTJ6>V(H,Y#(\,7U8F"3FOLC<%2T:8^M>^O !(%H(-K &3DI!X=
ML#:F<EQJ $N/DNWP<'L'[(&Z^Z6=Z62Z/%;1)6&W<.VC%R:^'SX0RM!%&)V%
MZ7U"KD]%8QRQT71];*_]*/3\TKUVS:&LVMVT1.6PM_TRXI&+J(MEL'+)@:\Q
MM<+:\L-%CV>+!ERE%XIV*"JN.'5H? S1C#R:XI<?Y@5>F??1")XBA/PMW#!W
MT= C[Z"J2/,OR96+_)EN+T62#@X^LY]?79U6WM04DI0AP.'W;WF(\B$E* [8
M55T.FC$EY]W?E<53RI*68)2.N[YL1YCI0T"(6>"5ILY*57AV;^I*>EKT@JDQ
MQD SGBT&;:V0ZA M-D#BZE6#M^";;D_>:FEOQ.6NM:9&,@PV5&*SM2/@7;+^
M>QL'E@[#RYUV8U6ZPS"[L_@U<6'T?6%.CDZ?0_HV1QLK))O"5<6L1".JYZ88
MO-? *;)UX>FU)RNQWL2PM?-'ESU436?ERARA!;5\9B<-IN_IJ(T'!M+<K_,)
MTM-9,4L=R/#6#ZU$P_IRO)T-PG0,-0=7>BR=SJXCO'2BS0URXC"(+\+H)(T)
MH7%,Q'^/ Z?Y FW0T<E39BT51Y/'4Y %(-%CZ.MXJ6@QG/WJX@0QAM"Y2&OR
M1U=3H*A($RNA.PWIKA"1OP7S"R*;RX#\E(8\F7 ( 3WS7C6A5 A!W:9+J@S3
M60FU3%:(Z/M1)+'IE>BV0XB <[H3:6^0&Q++8!FCL'Z S2_L)\T:D06'-7K?
MS7:N]'*Y<G!$0S$TF9$BG@<XIL%,%EVG$]0BM* W..:3PB4:;%]3(.TIZD,_
M66E/"2XZ&@)MMO9S*V=-X_9:YXGN7H\E%:@UQ/M$#A[1&5HC/UPUGUM,&J>(
MD"<H:1DQ&&@C.?$\G.5S[AR!^#&>]]$(GM>,V"&?0Y#"T'Z/]FL4I,/MBQ6D
M3]K,JNR%S%4>_DDU0<6HJ/*$VU[5B0*@C<MQQWLD$)!*"98 ./3%% #$X*6+
M_U0JQ_[M"RF$'[T?1J5O6<01>BQ*$KAXY4#/;6W?V8N5*PFE=?D&)N]%K!55
M%M(2[\NUWUMKR:7$UL9JC?6ISS(D$=M2!MMA*T@MA<?EY=+&-%!]XK"%_314
M?^JL<,)JVVY0C*)UK:1?-O#7"1*^94+AR'N(;LC ;L< &(.F%4FRO8@U0E@Q
M= K1SGQHRG4\G3$J[YV8FAYKGC&A#TW9!,MA6P^#"3(5_P+U)8;K=]5;P=EM
MJM]M%^:AVQ(#:!F@+VYGHV)9^ZBUS(5P6WO)F!3^(5L> ^5MN1.R<9$#\[H4
MF]:%RU484&33698;,ZC[;D%OLX>\JJ]NXZ0QT65(!G;"%:2FSO] 9]NMNU7I
M5)EE+MFOC&= 7UD7BV6?J"H9(V60I[X3QQ-FU\ 4UN87%EY/NPT]ORYPUF:B
MGCA/) .RK_;SX:,$(-;5%Z4[['6;A.[7*<L0X9Z4>7?8YB=6@HI*Y__B LM9
MMN:RBAUY'U.*(#]\Y2WO!_.Y7.26FL3*QQI$3-1=2="&;YHF<4)HQL'<DN3*
M%.R]^"KL-)!CG:E'F6"9',+NK^UTEU4*TPG8H#71FF[SC<$>D\ KB7I7YR ^
MV\!![8TQ2'+(0 (*0YSM>I^S"2X$(0[%[69;/]PC8VA?O#"_1.5,%6>HWK':
M<@"'.=_L$W-Y2Q;F>ZCMS._1YH,3.-GQCL@P#H, ^?0R1ZY]PU9N $BQ-XFB
MSW8-X7$NWC>:SLOK;7]6[A&YO4UMZ5"[%USF+#1GY8]:+"6-#^>.LRJ0G#^2
M307'Z#K"+CI#;D0[S'=8R+8$.8=3*D/._V57B@Q"M4\6 .-=+JZWVAXW"F*+
MHKA"/Z0J7T0 ]NF@).9&<?,;5X>6<JK''2$Z=E@'5WW##LI 3U#R@%!0PME[
MX($">)41(MD\#"+C;(C@U'73E1.X&TZ6$&] 2/?G(TB.5I=2,0]$P"&#SZM9
M@ATO=ZF\JL&.6$!R]E[H\@(PT0N@#=M5&,SO4+1D:6U" X5!L5_KU=M,@>P"
MU7 -ND_E?2L=_S(@"TM9H)SNSCC^NCOW:ZI?WN*J0N^W48&!*FQ/13.(&R);
MB9A5RV?VU5Q6 +6>&'4V:&]6^A&Q>DA@8GOUUV.8;*'(W]JR81D8@WH)-HQL
M>N_C.;OR4P]!(YB8]4@LG6DEY5T'.ZF !;L#(!BE2.F',$@6_N8"B<V^]%-+
MAQ Y?N;:5UZAH;3,2I>/[4WO,J!]D9F%E$SG.LQ*S[XLL+NX#%P_]9"U^=/:
M";>S!\CKA4G9C="_W:;W,?HS):LY7U<]FGS;$BZD1GBCHV^) (!2+Q4N3&"E
M0M?'PXXN@3)WVPBE:]DVAIB4BX%:,PD$Q97U]W\KL3PY0;0N>X2NX"QTV2V(
M^,CS(&'-]V9AM,R>.B1-ST/X]P)>"4R+,ZCL8S%R_SX/UV3E.(N[DS_LPNU"
MP-*/+BT0.2ZB/YG#UP)#!4'UM9L30]<R46HR/;Q!<TPWZB#YZ'3V[A'+A O0
MPM%$5BQ\1FC.6"\318LEM&@_ S3\NZ2JWF?KAN1C2;,V&UF77)!KL^/3D=7G
M@7=&CI*]V-P*U,Z3HRS;VWFB=R(IQ34A1'EL'+GO=*4PBIE>A63CRBO+Y]K:
MA8E5:H[Z%-'>*/XE.7T\OD<;#9ZZ#M'*L4_-63>8 >GAH^JNLSPN'0Z%#W$O
M^-["#&#/'26^[QS7!?D7/<?:.LQ]\"^M_!!F2/7C?"9JW;PO0]V#PV$'2X19
M5:IG\@OLHRRA78.7+P';"T?39 $D':K]/O^/(PJ>5N]09?O_4$L#!!0    (
M )V KU:B,I^H"[$  /*("  3    =G,M,C R,S S,S%?;&%B+GAM;.R];7/C
M-K(H_/W^"MQLU5:FSCAC>Y+,3+)[;FED>Z*-Q]+:FLEF4ULIFH)D;BA22U*V
ME5__ "#XCG=2 '/.\R49VT"CT=UL=#<:W7_Y?\_;$#S") WBZ*]?G'UU^@6
MD1^O@FCSUR\^W9U,[J:SV1?_[[\!^#]_^;\G)^ #C&#B97 %[@]@&F]W=WX
MEHD7I>LXV8(OL^T+< (>LFSWW:M73T]/7_EH3.H'"4SC?>+#%/\"G)P@@ 7(
M:0(QP._ W3X"'[T#./L:G+W][O79=^??@$_+*3@_/7^=3_D_?PF#Z+=[+X4
MX1VE?_VBMM+S?1)^%2>;5^>GIZ]?%0._R$=^]XQ_T1C_])J,/GOW[MTK\M=R
M:!JP!B*P9Z_^\?'ZSG^ 6^\DB-+,BWR\0!I\EY)?7L>^EQ%*2O$"W!'XIY-B
MV G^U<G9^<GKLZ^>T]47.=T ^$L2A_ 6K@'!_+OLL(-__2(-MKL0(T1^]Y#
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M5+15LW@Y K4)'F$$TW0>?8@?81+E@N?),S!$<VUF8 CPZ%N$VF4W0!E?JJ:
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MOV@UD W!DWT%0@V3+5UK4_<>HG_"680^E0WRQW:78; M%K^*DYLX>GJ(P_"
M7RVN!GCS?SP<W&9I#[T=A4AG/9^[ZJIX3U;'A=?I\@#6UB?F6A1')SD*(,8X
ML.H7V%?R%N64GTI^%#::F1KL(D@+B.0XRKR-/,=&"L!FK%:&C&)9JZ)!&G8W
MZ$Q7%Y*J_"F*A*L0P#@.G*=(9'D*SRWTXTT4I+@[#[X31^Y+2H)O%U8K;:BC
M9-_]54=.6"_4R=U"'ZZWRFGH4:'712F6__$)J1Y6#NX=M! 4*=&6O#HL!MA3
M:/4IHG]AH"VBK&BSHD#9BS<;"] RQEV\)T[?:&O*B\9^#7RJ;E#I&X-HWC=N
MHWG?_ &B>=^T>,K;1:^CJ9XYSPSH'?$ 8JWMINP8 Q..@%P[?DBAQ+GFH<';
M7)^+)FH]-9\4CL"FT<7+F?6MBN$?P 37%0*F':Y%CX&,\=%)KP%J3LWRGD(\
M2MN\GS0;TD;?2C>3789IIB5IUBRVGI*5&^VNSVH#-E%33UL;ZL978<9X6\F/
MIC:'6[3<FROS] C,V ]<K8=%F60M@J#=K1@&QQ&@.%7C&AYG-=2=KREB%/JS
MPYN6%O%JO"G0-FA>F\\NFH; U3)F1[Q56:8 R7:#4U7$))P'7@D!=RF,.%<<
M[MK@ZK*R*4"*].F5XE>[-;^ :XB,C57M5" MX2<)^BG:7*%=S2(T%'>]GV)<
MD.OG/&>C-]+.*Z?VW0$OM7#Z]T^SNQEYUSR_ O^8SI:7>>['9+J<?;Y\B7Z8
M?C6>/@U#21\_*V000O<KM8J;2 0KV@?%./-#!,7F\:R$D4J!O?IL]Y5+%9C4
M27N0$4#?#*BU1)<;9XW!=A^.50N+&TGGS8/!ET'14_J%*TZS*%MK&MS8CG$:
M 7F<@TOG3:(5_A_.?'[T0EPHTMHY*<+!?JA2@(U:^40G1Y0"'QFM907;-//2
M?HJ3WW#+K+RO>=6'5*H9N!,MNMT\'#ALI\.!GX\'7K=WK'U/3\8 JD"$6S4L
ME;!8$(4D974YT&XJ?+$LK]S!8M%M'&^YR$&+@D4]@SKB/=+:&V?_P@M6><T4
MN+)W3\7%P$% GXN,,+HZ9=J ;BZB9/QL=U(2[7>()[;?&F1$?.LV(^+;/T!&
MQ+<M?<#;A9G:GJV0V@_6 2D;F)?5QGXG]C\;Y;71W_;;:DTIJTWA6KUP,422
M(S1U:#1W"A3P2'&2&D1 0;IR+GJRG8IB'_J9%"G!YBIYZR7W-*NA=BL!ENN.
MLM9ZEX+E4[H&W@;,Z59BDS*),<6N3=A%0%9FMAKI+"V22^?JN3UK4STLQP6B
M^8.7BDH036GS"7QA.XL><1>@:$/[HG4N6X_9,;$_JDXB[?WQ%O19Q.!> @*0
MG$,E2,?)?,/)5:OYXC#$[/'%D.C*+,H0)X+R;+0;4.NL[D2NF:CP[*=R6"?S
MW&E8C<='1D"-N=,><E1%9O +Q OH)Q#)]2PJ_D\6M2Q=.CBY>(JN@1]'$,D(
MEZ\?>@E NPR7'C5Z6'ZBXO.*9KL&*)O71^IHR>S'1:U- 84QAHP]?1:VC$U%
MRO0H>U@7XT)\*W$F8LS-[K.F#140<Z\2Y4@*]:)K<>TO%"(-J4@<\[:<_)A)
M-V!B38JUD'+S6DD'16$(GQ&F<QO(-Y&(I@AKTZ9/+MZ'.%X]!6$XCM<C:MC8
M3R-0PHLCI\5<Q^I5B]%-@53?_6"UV"]@Y@4A7-4*NDSNXWW6=LG<9X+JX^FZ
MHI<!SCP?_V8YN?DP>W]]"29W=Y?+.\<R/I $B;(YS4C7J^Y7&[AQ"J<$D*,F
M]V*L%#(Y@RK2U.Y#[RZ?4XUIG91.!6+T[ =P*K]M:XRV7.*ROK9*4P"'70%.
M6USLXFZ2MUU66C^3QU>JH78KD93K*A?$M_XE=LE8Q#B:R!M\3;/MS@N2;3>K
MEI4X41MK^;U3;6G>\5V-<):YT*5ED8W00E_?R9$7*Y?K0BD RX%+(3*F)>='
M56Z^K565-FT>B20@4P*R??:6K2X*_\=>&%(+*Q?M5'005"A#[[R_DY$<M"*/
MVC0Q>)_#KI&M8-/Q)EI,V.3A8%"_?!P%S#L&H&B#QCU3I#<RF;(KJ ?-KDVI
M@QKW]>ET_NEF>0<6DY\G)"AQ<P'0+V\_75Z Z]GD_>QZMIPY[9%JQ$^-V[FL
MKZM8N:(*RQE'(O1A.RD/KHVF+%KA:3>X=Q; ,&9_)Z9A1L5>H>1EXJWP0N3<
MI>O:NT5FK^XD8XN)BBRMH1#.+W$'>7!V_L*Y>2;D9],,X^^X1^86$^@ROH7$
M+UEXB=4L!35L[-^2*>'%$;Z+/<355))\+!)!,K@40:(H\W]__<+U\UPM:5"0
M3B:)C.U%XUPM;F:611M0,PVK?6XR599U"T\QU4J86#7,-2I3W%S?F4J1<I.2
MHH,BM^O1\K+R/O[\I[?G9V??@]O+Z\D2>2"+R>WRY_'4OE&5#?YMJ!*5C.*V
ME?&(OV>D()</,$@6B/,PRCY[X3ZW&-4]7VV =J^]=-%3;B\$ 7S>P2B%#GU>
M4V9V' D-VIC<O%W%"0PV45[-US]4F83RFSC!5,NW/GQ,.#)#)P"?SF!7OK K
M,7).4-F0[-9(]]Q"Y/^0>Z?Y^GV<)/$3KJU1>V%$NTWQ7\0Q!,0(J,V[)1,$
M.1)5@7)UJ]B'A52RC.EA?!65 \2/.>(MQ+D$UHRS[LKV?<<.#CQUQ3_6G%A4
M7*XUS2;V]LQ\O ])G*94\UT^^P^(/%"C.)-DNM6HOQB7/B>6786CQA*J6A0V
M;9+CE==L#_$SA\(C/DB%@3W+LLW"1$*Q:X3UJT 1F8M[0.Y^C R2JB"_)G.Y
M$VU6/^?@H-5/P45O2 4^"_<V6 R'E NCM=UND=.3/,*T<+KQ"_CL4!1F=AW8
M,</40?I*;Z1Y_O</D]M+,)TL9LO)-;E]OKV\N[S]W+AR=A[XZ250_&B0.2&-
M3>;Z\C?[[3U,T((_H7/U 6>+/<+$V\#+9YCX00H72>##E*(YWXVB]WM?G!U_
M.CW15PABQ?LLS;QHA=. TBSV?P/QSF5B\5%%C_]I#4%H@YX09-7Y>EXQX4/B
MH6]X);<\^%-M=WW@8L*S0,@$4!O_$M 9[EHZ2#E16"3BW?9Y*"H2O:;DT15G
M>4GK>V09K19Y+&62)-C9P?\\/SU[9TWG'@-W%Z_XCK"//E^!$\5[1#EL*N!C
M$=NDUU7WLR[0,=+%U62[UUPB5,2"B&R!ABR6TUQZB0I<X>OEYL9[Y":IRVFY
MY!]2->M@[\ P/LI&>,7JZ5J +E9^#H LQ_D\1JZN#:335&'K<F 0V_DJ3M8P
M,+2>J\G.-7:)BI[&+J>-2V-WN,+7V,V-6]'8Y9)_2(VM@_VH-;;&1DPU-O/S
M&+G&-I!.4XVMRX%!0HHS]-DGT,\^0@__ B\P7U]Y04*RCN9K_)@OG2=W,'G$
M\9>B!0/#-;C8)TB!+& 2Q"O70<?C[\I]_N;1]ZB2@(>6 X]X/?P3-WKI/GQI
M3<SY 4X[_.K5LQ2F?A*0I>;KVR#][2J!L+C0N/4RR,#%WN=M@IS]'!\3-'DY
M9FCVR1I-+_OM@@0!<%U_JH>0M#X.4U*9I10UELNA7@=KUB+R7%@=6':=&0W,
M.&*'- K24N3-R3J_H&HK=+L.C0'?J'^C2XL>[DY!M(O@,5C!B*6UK6E*%5P<
MN"(*:,DD<D6G@D, PQ5I>7H1AZ&7I,[?RVD(0%,+JI+%W-JO?P7%:I_CT,M(
M(L]HSG0UU%RD VACR9'C:LZ8SG MD1"<X.J4&<1QO<7^,%ZUF1Y0BV6-*0O&
M'%OWCJ8Q[DIU+7U<"/H1-IW'>E*,:\T^J-#QW<-^5#9*NLUAU5:0VKW=&3;?
M[W16YU7]IT(T9PB17=N52V%JH;)WI'\5TY :N?O2&FXQ5;JY,M?>J\>-G64D
ML8E*.<?8B&$#\F9\^!9NO2!"DH ]E0-$IJV4FW((=EU0*3ZJ]P?E3("G@B_)
MY!>N_%!E1A4=RY7(T,/G-,F>;&0JIUFR)\__7%M'PV'_!\D6EF[D?UW>L+)@
M]L\@5B.^_B%<-'&,US]Y^+HN2^D%NTE&FQ8PBP>X#EX:>9>L9!Z[ZMV$>U33
M:]/$S%+H+B,2]#ZBI@;7ZBM:0R0'3"YS+8Y:S.9*ICK5#')XE3Z$'>[R-(S^
MRT'9=$'5T=)2?F2&NT8"^GS3T7P5.88X4\4";"I<*E#M>E%&.)JKN[8$NA9
M#38;ZKJ&6!Y#U<W2=#^,IJ.0+#\K4T9,0]7E$\9SJ$J8IJ[F:I0PBL7J2:^Q
M:"D =7N<RA$TU7$MT7,M>>KL-=)O37DT+Y".6W#F8859-/5"'W<I0>*^?("U
MU#7T4X&3<<W"OBNY*F;8$V^%0(]7K0"""/C5&B![@*T<3/R;)[J2*S4[N/AT
MRZT/0/1A3GV<M[9NY:T9Z&4F&-<&)PLIPUQ%U]I6Q":N?N7N?QC1*1(F\(5
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M2]57/3XDAHPTBL>=:#& Q\-!T4*S'*"3D;KHL"O:5+^P7+U #CGF2,CO/_L
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MT9&NWL/PZ4P-4,ZF3/(T"P"**2&MX18]B>;*'"9>..8<FYIE>>'.#GHY"[@
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MP][#IS:$JUF$[\!Q*$RJ.9B3K$8>6!AP6%P-!4$YUI&3(J(VU0G<G9EWJ5G
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M%6*C>+QTQ V.67^,P@9U_4FXT2-#6<&3S2:!&[S@1^BE^P0ZL(!%.%BM R)
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M*!@9@*%-'>0"I_!:2SBDBJ4C(".Y7U;CC5@^.GIC2&:L8I\DK9.;9>[M:.$
M3*(5^DVRAZOKP+L/PB +8(K=G/?8R\'XG3*XLWR 8-7PF0JPI7>.SP(*&=1
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MZU^13PE=);/6R CKJ)ZZ(0FUTE"ID C&<:$LJ_5FVXIW# =6"L"'RN;\X2C
MI/ZYYCV2)YPZ.+$?+%ZVL0(O9.55L(Z7C=/#)EL1V2QA%L-PO,;"MC&3++N:
M1\Y"=6.X/]3%,=FBT@(5;E 1QA)U@\XVSSK$=MCV$2<XS,+>9;-=P9/A Z7-
MEZJE[OS*OBV!QD2T3EB\93QT8\^XN4..\K9.^T-U1SD"Z6U6^^ \NNI0;45J
MT8-ME7H&L.%1;-DWQ02)X%B,!M;'6UKSR*<>J,L>+S8 +V:=1)BPB4J&OC4\
MO!@[),AU$KB_V[IZ*1KEQ/8!^FVZEJGOB='0'8J1G4,DI!H9+] G#MF> 5W
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MBHJ;TT+=9A^*9I&M_D&S^GV9QU2T$!T(]""L"[D:%J[ E+"/#5W68793/"Q
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M82ST" M]%N\H'*5LRZN,C#^SU78<E7V1-45SOZEIEGO NC@ICM0E,EJ*DKP
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MT8_5MC6WU>0<J5P29N=81YED0-IRLLTIO.LPX3@.L6-('!NC)'#PLG?X2]&
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MH-D"X1H0(-Y,)U*VHK$V6)!MU(7/5M+=" K(]*FC:1NCUP@)0@7KHFH+9%M
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M?S=W@3,G7'6D9>/1#:9[T<4.:0S8H06KAA5(;U1-KP4'=F>.GA8XU%5Y)X&
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MKGX)G38@+ ]ER3^A.?I$&K5+DDTQ9_<>72;E3/P8=L;6:YJ,!3"L#"T#FQ2
M:;LA33"&T5TS5'VAUX6#<PENQ@(AZ-IT&;6<W\;W(?DS%L>VAU2R+3U!$<[!
M3'_-,J:VO@Y@C;R#(U[V 8@NH)EQ0A4TB 4Z50NEC"/W//-T*_]D_&PQHU,5
MXH'4H6$AF#-^:8'M)0LNG, 78PBN2=(8&.58T@%'[)BK73@:3O^F_ !,OQU
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M5X8LD @N1 /G(%S13?9&=NKW+R_:"(T@EF\1%'W:PV5:S68V4-^E&\>;",=
MHVVK;ZQ^@50= \ GQ>Z!7T5A9<=(-G0F2*?1/(B'%0X'FOT'DDZC\>B"_SY:
MD3"=1N/LFP]:)]4Z#\.QR,7!K0DY^ZPBDD"<::4+!E+&_33Z15(_"XF&&'X:
M$UQU6R>F'4Q%\-*G9YY )&P8@=-K\E03G0&.YCJP^2Q%]9I<0Y0KMM[$4?)V
M5B*D2F@<]*2G7A\[56BF;^6S7 U-8?LM6W#[1CRB9HLX3!M"]\SLFN5QD_5=
M.%U'3^BCUU=D//$B.,PLW#D)W8!NDF/]AY#P?Q3!4*U(]E=W:XK85R&U+3D:
M<VZ.M[Q^1U17V%%)(K$ 6RRR]T5T_X(MRP'8CA J+%$8/+=;PN*<;P36."%6
M&O.:ZU\MBKQ;T6SY'/]X9\,4H2YM=$')<=<CE73@2JK3[7F6AX*4Y3PDYPI$
M0JKT;<*.[X6ZHF<:V;"0MML($U@H?7,.RLL*M; :?)603/$QUL/==T^"57LJ
MP-VX<[;\X]^?/S_ZGT_O/G[WO__SJ[N)O_SF?_=F_M?KA^5O6__#>?SX]G7P
MYO4O)W]\N-N&WNL']Z\7WL_1<71+?O[K]:O/7UZZ5]&+?UU>GMS^<OSPY?3L
MMQ</\]O@7V>_>IL_-MO-=/%K_,M%&/]U?\V^NZ9_W/SKMY=__?6OFW_^]OKC
M]>U?GZ_N_..KTS]_N5QN[Y>SE^[D[)]_G5Q<7M#7#]ZKU?7YEY_OUU[PUP^_
M.?[QXN=?SEY?OG_SEGW\;_>/U__]^K>7ZW??__4SN_G[6?SA/Z+5F?O#YW_]
ML'CW2SS]-'UY=[IX_.7N#^?NQGU]=_/RUP]G\\WV\[_^)/''TS\>O_.OPNV'
MC[_]\>[7%_/K__AY_>GM?]R>;.G/-^OO_]Q^6OXZ._WUU7>K_[Z;_/33_QZ=
MW=X\?VZ6U*_7-)TI,!U,E1;X)^B,],B*U/VK'NU\D_D.7"^ >1(&KY9&8&V]
M<&]8-^GQ4)Q#LY-AMTO3[,!92&:9GX\:P1A>;5[O-[F#53F?UU.BO9:@$WAS
M/;9>4/_J$& )G,Y^1G*85$]T$X[>IQM_NY^S$0P8&X!WT]:A:DZ)6<^W,&UX
M((6",#<RK43.I96ZE<U^NS?M^]ZT[TS2MWM3I'M3BP03CZ[O&4@/^=Q$AEY=
M=GE=E)CM$*ZY0E"8BU9+]DZB,Q;V;:T+B^*J;8UX%UE6)!)PNR%MIDU<-U['
MLO_H9"UJWO^2I%(R3ST%NNES_(=7#:QHVSI.;7_.^#M!L*7^,NGJVG?LHUH<
MQ5P:JI6::M!O&4?I+B#R*/;W(#N_8J(-PD1J9],*/T8Z8<'EJ@3'BMO'>*!>
M&W@*U+33:NJO<?1))5)Y[:C9J3WQ-W)LV&WD!)&UFVY$[O<7$(P8"RO$;NU=
M<\*,"W\.<(J9S.=4]H&2DY'N5HY_MPI8O%R=QB'7YC#DA^U[ZB>]HO#+#('0
M10D"ZB0%GAF#&+"V8:'C#4!D-% 9FNTPHZ-%./,FX;9/EN+D8.54\U6L?%7Q
MEI@3; #LUL(&XVRMP6T]2H*5(B!>8N>J?G=MC^\)_R.A/J?0DIN]#?'H.K-V
M_+_XS']<,<_;LD>?S*&Z\.6*#':(G$I$ICM$+G*(7++@/?,_243$N_IYIS9^
MAUC=4)$Y/)?QQ3A(?N3,.@1<D\ 5[%^VWZ6W D"O&3H@CX4"MU,0IQ%J+K!H
M>-I^R&BM\KK]:0M"/<'M@_W*A85E(DY,4^*.1.)U0URV]&E(YI-PMIBXW+6$
M,O \[[5YCSY*N*GP^M?E=O1%?]XI#-;PY,$,*^0\KHY,&)(9I4^@L0"H+E T
MV85[BU+/,1/N=#]3VZELOEZY;S>N6OLK\N5*TN.G6%*/4WQ5-0 S;HH7KF]O
MT"NE@]<G]X"\_.!DQ (U9'^O+2<V5$?Q_'9"H9KB8\)"W!B@A8O&'.LW&GA/
M(I.77J6?(S5<Z"T)4R(.Z&-':_M;30M-?2E, 2$Y$8LP#;$MCE]1"-B)E1;I
M^IK[&6-KP4(],R%^]^2SM!D]X)X!6K!C$D4!O8\Y5^^86JIT&:8!"?DY5S\,
MU:%HRO+OQWQCQC<F6GPG#;]W#7*L6^3DH=GTPE%^;YQ]VMM*ME#,"JA4G2F(
MT)J= EC#_!C6;=4K[4>?4.L@FXI&<4P*G0$D!>!1G^50JV0J?,^#J_*+8F19
M +6[-*NJ0,X<5[ND2S*@/1>IEY;%/R.K9%5-?O53R;&+&9CE!GB^9%9FOEXS
M_W;%Z=3N-@H_1HK\@5UD4FN>IP%&K?E>2V0-IVA1)^9%\_\3!5P/CB<4IS?C
MTH3#^%15R7)-@@/.G=66A4\L^,R/(6?.AD:.-YG_$2<SLUJUL_9#G!S> ;A6
M3QJ<B6W7U]?2:K0_0LA^^$349[]QL(2I;:.$'*K7#ITG/2+W)^8>6B7488!R
M.#JHK6R@-E*CL^F<TX$NJ&S!EI1J),G5.3?G^7N;,(S7_!]U4Q:V<+$"\0.P
MW9JT@ W3C")9X</ET]?V.';_4RR&=11<&;;F-HQ3*ISU0-PWYM7(/%4^P?")
M .17;1XC7LQU)XH#=^6$I*%I2M8L45Q0)^-8Q8/Q9)I<Y7;XD%VBNJ.*=/X$
MD!Q8C@'6E'4XLG)WX_A+NB-*OX?5RNI/03AJZ I8HF#[^#<[=XF[MW/B!H2+
M, \RTO^7>/<L!28XX1R'047#B 50H;E-9-#4'5DS6#, -5ZM-Z$7<$/BSA8@
M$[N]&$KQJRTZZ\T,:"#VY&R!#C.@ZAKLA*=^\]6=]R8X1DB-^,QHRX949%XC
MI?G>,C9_I)XWC#IT/6Q&>JPU)GHJ&C^,O#\^W07:Q8'BEI52Y;C=HEBJ%H1Q
MGJ8,J9(-5&^^-4EJ!_;PZ%?RF7!;N,K7/B&6/K7)E\S@6K(=K>#IJVZ.VTU)
M]9KB(HR _M81]UM'W('4J'WKB/NM(^X!.N):#W,I6_Q=_[XL\L89ZJ*'%E:N
M#=!+FC("I+.\9=*D#<.>38(N/OA&WT[;2KD27>I7QK^8G1[9(GKD6]+TMZ6?
M#V8VBS&AR_O&<;9G<1BQ-0ENB)<\+%O1C28G&CY%=I/V3&DB!U8;D[O F1/?
M6>MJ2/GW8[9&E;TCW0.?DP?BL0V9WQ%WY3./+;>:W*C_<LQ\:: '>$WDJ.*L
M+ED[@%D+IG*=[[/;WE6^^&N45'_GI&AYS,(+T,Q#EP1O5>GT2@5TX>"/7WC1
MI"FUVX>=Q&"4&LIZS+]L3P/M?SJ$#ND%2N>W@5&K.5UO'!JLJZ^Y5,*<^RWZ
MY(&BO.9W@=+32%-C-,:#&)F,03%!GP3VWK0Z,P0@GZSO95L!C"4X4OK>=O)@
M9YT3M$*)5JN\]7>Y8X05TBLL/<DOW0*9D1OXF@BG\,))"Q\W2>&CX\^=I/#1
MVU>KY-K66%5C:!57FM9G& 'M4FXM#_X<O)2 =+7^;@74JR-W_;)A:%'5:HB*
M^_9?B=0=DQDX,K_FL7N?M;1ZV&!6P1Q(#*H4Q^FQWJ%@OJ$\?G3<:BV$QWOY
ME(UO2#"\^+(A?LC12^6IVONYO[M<4\3&*1I=.-$A?<XBQRO&UKCSL A)]MLU
M3LIZ+Y*4?M:3J2H S)7L/8M()@\Y<[RM'+54)&C#MQ-PB]RRY7J54R/TAJX*
MC?SPFW[6"5XR+JN+0$#4/UJ[B:^SCQ^$!ALT\/O6ON^K:M\')5W=33-$59BQ
M,TG3)7J.(?LQTJD=ROOMV+7;/.YD\DLQ=G3I)\&EN]V_PVR_(VOX%"5?"<FB
M)K+@)+1O")<8:;QFBU,6!.Q1-)'+]=5(6X[7=T)1L- *Z!/00#MBHA_5TP!S
MZO-3%!&7:KWY^NK*(_*72A%HI"I265K>,6A<^Y;]XJCY4=Z[?=U9];[7E ]I
MJD5<?)+L"F>K44"K^FKTKK"&&$BC1'8CQ@R94_LA3M( 5G/J:(+1(^-MP,(P
M#9\NOK@KQU\2@_Z_+9]C'3(A^=5&(>0V%?G8*-7]78C47^:G&8NG( ;:%+?H
M35$W1 LSS<_B*(P<?RXV%3'W,]O((L;.XWQF>[BW NXL@6N1]V^#9)SDB$66
M:;:07:9SP$\=3PA'N\]J^1YY<(TFX:6+:J,$7E'P)VZ&5Z+$B0NPLR077TC@
MTI!<!]0E&<+)QG)X3Y-!"_?<W7(#('5W$@3"D$LU/GGQ\DTK=P^V,&Y/#P.I
M.!SI[5,TZIP:H-;KG.LT]/Z):'[NI&>15NE6V7LH\=/@\"%U?RR2<4CR0Q:+
MVVE_#N>W'+^HW :P0>T5GX[/TZOV#_B4T/)LHR]S*=+-\E;U\P<\$1T"]Q&9
MBP,S$2R=U=%89+NQ,A?[CT<3 S:3 ')X[4'-Q0[G41H,$^S'XXH.SD>P1%UG
MJW')@@6AED'&_N,Q6XT<"<":N1[::NQP'J75,,'^:5L-(SZFTOD&QFJ@%6T[
M-'APO)C_$32;>\GA?A1P.86[97/;()DJN.1L.K61B](-)V_P0*K/9ALITXH^
MQ"*&>9".:U8N-PZUN:MBH3=JI;>>E,J^8"!B@]?Z]D9>3_99]+U?$>N:#U+5
M2U=]>VJB5O-+//HN&"\LBMO0N"+5"C8U5HF;$OR411%;SQ82<L]T5ZV-7ZW?
MP@(EP7!'$]ZQ#0X#*PLC.4!MYE4I!=VO>,3> "[>0NSE>TY"-Z 2(\YI&GZ^
M#$@RKI>$T8T3$44>MC=]L4(.)?D!''H7M=".1V =6<P:<N9033"ZH@L5@NWO
M4DQ@/16F&]$/NR.3>"#K<E3.Z0.=$W^.:2IT<,%)7AW4-&BQ *M#<HT%RW#^
MR$0S9U'A/!@?HX?:$Y0C&P8!/J[!G;7F<NA4#+/>DRM7Y+I/A=H.7TOAYS-,
MN42VU3 V39 V??\UY4R/;%"I1+W5S._@H-:'3Y[JKXA\)V,JWR9')TTA0TC!
M31Z=8!Z*H9/5G*JJ#5;QY\,^ !NIMNR*52(&7&!JR9-SMG:H;\"5] .<_IQ*
M42K2-=M0MYDN/\<^^5X007-(0OGW6,G&>@I5=H32'>^6;"*Y_M\-B*O\:'@4
M5N\-I='V9!-0[X2C\7?=(8#E#X:FWY4-P<74IG;AY+4!82L?#(RPU0W!U2Q;
M&08CZJJ_&AB):[:&\YQ\YD9,H&)B'%3?X,1E]416[@OC-?C/L;<]$1[@.VT+
M4?I@8.);W1!<%:@I85^]-"1LX8,!$K:X(; R3K-@(5[&8?3RA0%I%9]@W"LT
MQ N*/0&6(1K'#(+-WQN$#/G?#R_2K>PH.TL ##4PCL;>&)*V\,'@3$)Y0QEE
M>\\0) ID0ES%)X,T"DKZ=CZ?F1#W'=_%ZN4/'(_7FK2M?H%4$%-/7<6F,N)"
M77P8$'@K;;\^>8N_'Y[)K>PHHVW/Y[14AUX;$%?QR2#MPFL5>3L?S^P.P2;"
MJ_YJ8)ZM9FL9F;N_=S1L DON@]@)MB]?<6Q^T"2T\J/AF0KUWC)*@YW:GL)U
MS $N-0$J%(WR.4DEPAZ5]FQ.Y0NLQR6'NE&6^: J73"F1!6>T+47\I5^/FYM
M4_*E3!"<RKS20\<;(NX,)<H+LB5.T'Y-W0YAR(665JS3(!KD9=<0NO8)<FYB
M?JYQ0L+]K:CG"KM6.>5?Y@KXURG\3RG\CFW\&D%:'*4R6&R104N?HIMW]S,
MA?[>T91+0D%,2(77_J^*9=.S;WO>ZD =3OL%>QYK40^X/1^P NNWX#$"-J1>
M2X Z7.W6TV]QAYD(=N&M'ERT-\L]*G*5YST7GFC)Y88&4#J<@'JJ;GA'*JP&
M?:;29\M9':A/W0F7F=UK2E=#&*=A&,.H;0II0*V' '4V(Q-8A[Q#:JPU3S6
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M6O,>:/Y 0Q9L3YD3S!-4=#G0\"G*W5 [ YHVBY$ZE@)Q1]R5SSRVW*828:(
M=1\/6 %J]XLS"^><!L3E_ZPK]>7?8UT^M5.[LC.X(3@6=OZ:L(U'+$1<]>%0
M(Y7ZG2(UTI (37V?/3C)$%UC\M=]/& +4[M?G%DZLVA%@ITR3ORY8:33]OU
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M7W9E<G-U<W-Y<RYH=&U02P$"% ,4    " "=@*]6J->S+X@$  #<%0  '
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M.3DM,5\P,#(N:G!G4$L! A0#%     @ G8"O5C1;<59/(P  4LH!  \
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H<RTR,#(S,#,S,5]P<F4N>&UL4$L%!@     ,  P * ,  #3- P    $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
