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Income taxes (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2022
Major components of tax expense (income) [abstract] |  |
Disclosure of income tax recovery [Table Text Block] |  |
|  |  |  |  |  |  |  | Nine months |
|  | Year end ended |  |  | Year ended |  |  | ended |
|  | September 30, |  |  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Current income tax recovery (expense): | $ | - |  | $ | - |  | $ | - |
Deferred income tax (recovery) expense: |  | (49,442 | ) |  | - |  |  | - |
| $ | (49,442 | ) | $ | - |  | $ | - |
Disclosure of reconciliation of effective income tax rate [Table Text Block] |
|  | Nine months ended September 30, 2020 |  |  | Twelve months ended December 31, 2019 |
|  | (Adjusted - see Note 8) |  |  | (Restated - see Note 25) |
Loss before income taxes | $ | (3,536,778 | ) |  | (1,147,280 | )
Expected statutory tax rate |  | 26.5% |  |  | 26.5% |
Expected tax recovery resulting from loss |  | (937,246 | ) |  | (304,029 | )
Increase (reduction) in income taxes resulting from: |  |  |  |  |  |
Non-deductible expenses |  | 275,273 |  |  | 28,115 |
Unrecognized temporary differences |  | 661,973 |  |  | 275,914 |
| $ | - |  | $ | - |
|  |  |  |  |  |  |  | Nine months |
|  | Year ended |  |  | Year ended |  |  | ended |
|  | September 30, |  |  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Loss before income taxes | $ | (10,569,732 | ) | $ | (9,315,372 | ) | $ | (3,536,778 | )
Expected statutory tax rate |  | 26.5% |  |  | 26.5% |  |  | 26.5% |
Expected tax recovery resulting from loss |  | (2,800,979 | ) |  | (2,468,574 | ) |  | (937,246 | )
Increase (reduction) in income taxes resulting from: |  |  |  |  |  |  |  |  |
Non-deductible expenses |  | 563,842 |  |  | 654,956 |  |  | 275,273 |
Foreign operations subject to different tax rates |  | 5,329 |  |  | 3,593 |  |  | - |
Unrecognized temporary differences |  | 2,182,366 |  |  | 1,826,279 |  |  | 661,973 |
Prior year differences |  | - |  |  | (16,254 | ) |  | - |
| $ | (49,442 | ) | $ | - |  | $ | - |
Disclosure of research and development expense [Table Text Block] |  |
|  | Year ended |  |  | Year ended |  |  | Year ended |
|  | September 30, |  |  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
R&D expenses | $ | 2,064,493 |  | $ | 2,369,145 |  | $ | 944,909 |
Less: |  |  |  |  |  |  |  |  |
Investment tax credits |  | - |  |  | (231,007 | ) |  | (127,325 | )
R&D expenses, net |  | 2,064,493 |  |  | 2,138,138 |  |  | 817,584 |
Disclosure of deferred taxes [Table Text Block] |
|  | Balance at December 31, 2019 |  |  | Recognized in profit or loss |  |  | Recognized in equity |  |  | Balance at September 30, 2020 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carryforwards | $ | - |  | $ | 48,045 |  | $ | - |  | $ | 48,045 |
Intangible assets |  | - |  |  | (48,045 | ) |  |  |  |  | (48,045 | )
| $ | - |  | $ | - |  | $ | - |  | $ | - |
|  | Balance at |  |  | Arising on a |  |  |  |  |  | Balance at |
|  | September 30, |  |  | business |  |  | Recognized in |  |  | September 30, |
|  | 2021 |  |  | combination |  |  | profit or loss |  |  | 2022 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | - |  |  | - |  |  | 26,459 |  |  | 26,459 |
Intangibles and development costs |  | - |  |  | (49,442 | ) |  | 22,983 |  |  | (26,459 | )
|  | - |  |  | (49,442 | ) |  | 49,442 |  |  | - |
|  | Balance at |  |  |  |  |  |  |  |  | Balance at |
|  | September 30, |  |  | Recognized in |  |  | Recognized in |  |  | September 30, |
|  | 2020 |  |  | profit or loss |  |  | Equity |  |  | 2021 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | 48,045 |  |  | (48,045 | ) |  | - |  |  | - |
Impairment provision |  | (48,045 | ) |  | 48,045 |  |  | - |  |  | - |
|  | - |  |  | - |  |  | - |  |  | - |
|  | Balance at |  |  |  |  |  |  |  |  | Balance at |
|  | December 31, |  |  | Recognized in |  |  | Recognized in |  |  | September 30, |
|  | 2019 |  |  | profit or loss |  |  | Equity |  |  | 2020 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | - |  |  | 48,045 |  |  | - |  |  | 48,045 |
Impairment provision |  | - |  |  | (48,045 | ) |  | - |  |  | (48,045 | )
|  | - |  |  | - |  |  | - |  |  | - |
Disclosure of unrecognized net deferred tax assets [Table Text Block] |
|  | Balance at |  |  | Balance at |
|  | September 30, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Net operating loss carryforwards | $ | 4,279,494 |  | $ | 2,111,531 |
Share issuance costs |  | 1,496,239 |  |  | 17,281 |
Scientific research and development expenditures |  | 218,235 |  |  | 170,940 |
Other |  | 46,891 |  |  | 22,106 |
| $ | 6,040,859 |  | $ | 2,321,858 |
|  | Balance at |  |  | Balance at |  |  | Balance at |
|  | September 30, |  |  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Net operating loss carryforwards |  | 18,589,894 |  |  | 9,429,436 |  |  | 4,279,494 |
Share issuance costs |  | 1,298,783 |  |  | 1,810,927 |  |  | 1,496,239 |
Intangibles and development costs |  | 608,705 |  |  | 780,607 |  |  | - |
Scientific research and development expenditures |  | 1,583,058 |  |  | 1,789,571 |  |  | 218,235 |
Other |  | 46,300 |  |  | 104,793 |  |  | 46,891 |
|  | 22,126,741 |  |  | 13,915,334 |  |  | 6,040,859 |
Disclosure of net operating losses [Table Text Block] |
Year of expiry |  | Amount |
2036 | $ | 512,163 |
2037 |  | 611,677 |
2038 |  | 1,174,797 |
2039 |  | 1,829,518 |
2040 |  | 332,641 |
| $ | 4,460,796 |
Year of Expiry |  | Amount |
2036 | $ | 512,163 |
2037 |  | 744,022 |
2038 |  | 1,174,797 |
2039 |  | 1,732,039 |
2040 and thereafter |  | 14,526,720 |
| $ | 18,689,741 |
Disclosure of research and development investment tax credits [Table Text Block] |  |
Year of Expiry |  | Amount |
2037 | $ | 13,361 |
2038 |  | 6,742 |
2039 |  | - |
2040 and thereafter |  | 328,480 |
| $ | 348,583 |

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