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Supplemental cash flow information | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2022
Supplemental Cash Flow Information [Abstract] |  |
Supplemental cash flow information [Text Block] | 21. Supplemental cash flow information The following table presents changes in non-cash working capital:
|  | Nine months ended September 30, 2020 |  |  | Twelve months ended December 31, 2019 |
|  |  |  |  | (As restated - see Note 25) |
Trade and other receivables | $ | (257,588 | ) | $ | (41,465 | )
Prepaid expenses and other |  | (387,762 | ) |  | (36,629 | )
Other assets |  | - |  |  | (150,000 | )
Accounts payable and accrued liabilities |  | 393,202 |  |  | 86,519 |
Deferred revenue |  | 7,053 |  |  | - |
| $ | (245,095 | ) | $ | (141,575 | )
The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the nine months ended September 30, 2020: $358,178 of right-of-use asset and lease obligations relating to the new office lease; $139,787 of right-of-use asset and $157,315 lease obligations de-recognized from KWESST's consolidated financial position relating to the former lease office; $347,280 of KWESST's common shares and warrants for the asset acquisition of GhostStep® Technology; $255,718 of convertible notes, including accrued interest, settled in KWESST's common shares; $322,779 of share offering costs settled in KWESST's common shares; $41,155 of options adjustment due to QT (see note 4(a)); and $17,531 fair value of options exercised and transferred to KWESST's common shares. The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the twelve months ended December 31, 2019: $1,290,255 common shares and warrants for loans. | 23. Supplemental cash flow information The following table presents changes in non-cash working capital:
|  | Year ended |  |  | Year ended |  |  | Nine months ended |
|  | September 30, |  |  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Trade and other receivables | $ | 631,801 |  | $ | (218,334 | ) | $ | (257,588 | )
Inventories |  | 49,446 |  |  | 17,555 |  |  | - |
Prepaid expenses and other |  | 425,876 |  |  | (106,205 | ) |  | (387,762 | )
Accounts payable and accrued liabilities |  | 2,515,289 |  |  | (828,698 | ) |  | 393,202 |
Contract liabilities |  | 17,410 |  |  | (7,053 | ) |  | 7,053 |
Deposits |  | - |  |  | 150,000 |  |  | - |
Accrued royalties liability |  | - |  |  | 1,191,219 |  |  | - |
| $ | 3,639,822 |  | $ | 198,484 |  | $ | (245,095 | )
The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the nine months ended September 30, 2022:
| • | $83,319 fair value of 875 contingent shares settled via common shares (see Note 4(a));
| • | $19,000 debt settlement via common shares;
| • | $61,173 fair value of warrants exercised and transferred to share capital from warrants; and
| • | $125,000 for 250,000 warrants exercised in connection with the GhostStepTM acquisition in June 2020.
The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the year ended September 30, 2021:
| • | $63,866 debt settlement via common shares;
| • | $125,000 for 250,000 exercised warrants in connection with the GhostStepTM acquisition in June 2020;
| • | $102,991 fair value of warrants exercised and transferred to share capital;
| • | $203,516 fair value of options exercised and transferred to share capital from contributed surplus;
| • | $1,715,000 fair value of common shares and warrants issued for the acquisition of the LEC System (Note 4(b)),
| • | $137,000 fair value of common shares issued for the amended and restated license agreement with AerialX (Note 26);
| • | $169,832 share offering costs relating to the Broker Compensation Options (Note 15(a)); and
| • | $3,828 non-cash consideration for computer equipment acquired.
The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the nine months ended September 30, 2020:
| • | $358,178 of right-of-use asset and lease obligations relating to the new office lease;
| • | $139,787 of right-of-use asset and $157,315 lease obligations de-recognized from KWESST's consolidated financial position relating to the former lease office;
| • | $347,280 of KWESST's common shares and warrants for the asset acquisition of GhostStepTM Technology;
| • | $255,718 of convertible notes, including accrued interest, settled in KWESST's common shares;
| • | $322,779 of share offering costs settled in KWESST's common shares;
| • | $41,155 of options adjustment due to QT (see note 4(c)); and
| • | $17,531 fair value of options exercised and transferred to KWESST's common shares.

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