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v3.22.4

Borrowings (Narrative) (Details) |  | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 11, 2022 CAD ($) shares | Aug. 25, 2022 USD ($) shares | Feb. 24, 2021 CAD ($) | May 31, 2020 CAD ($) | Mar. 31, 2020 CAD ($) | Sep. 30, 2020 CAD ($) | Sep. 30, 2022 CAD ($) | Sep. 30, 2021 CAD ($) | Aug. 25, 2022 CAD ($) $ / shares shares | Aug. 25, 2022 USD ($) shares | Mar. 15, 2022 CAD ($) | Dec. 31, 2020 CAD ($) | Dec. 30, 2020 CAD ($) | Apr. 30, 2020 CAD ($) | Dec. 31, 2019 CAD ($)
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans |  |  |  |  |  | $ 32,273 | $ 2,278,774 | $ 53,251 |  |  |  |  |  |  | $ 0
Gain on government grant |  |  |  |  |  | 9,096 | 0 | 3,514 |  |  |  |  |  |  |
Deferred financing fees |  |  |  |  |  | 0 | 150,409 | 0 |  |  |  |  |  |  |
Share offering costs |  |  |  | $ 58,065 | $ 45,283 | 699,886 | 33,880 | 606,622 |  |  |  |  |  |  |
Repayment of borrowings |  |  |  |  |  |  |  | 310,527 |  |  |  |  |  |  |
August 2022 Loans [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans |  |  |  |  |  | 0 | 435,348 | 0 |  | $ 400,000 |  |  |  |  |
Borrowing interest rate |  |  |  |  |  |  |  |  | 6.00% | 6.00% |  |  |  |  |
Gain on government grant |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
Percentage of repayment of the principal amount plus accrued interest |  |  |  |  |  |  |  |  | 110.00% | 110.00% |  |  |  |  |
Fee paid through cash |  | $ 32,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred financing fees |  |  |  |  |  |  | 76,354 |  |  |  |  |  |  |  |
Repayment of borrowings |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
August 2022 Loans [Member] | First August 2022 Loan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans |  |  |  |  |  |  |  |  | $ 260,698 | $ 200,000 |  |  |  |  |
Closing foreign exchange rate |  |  |  |  |  |  |  |  | 1.2983 |  |  |  |  |  |
Share price | $ / shares |  |  |  |  |  |  |  |  | $ 12.25 |  |  |  |  |  |
Bonus shares issued to lenders | shares |  | 4,239 |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated market discount rate |  | 24.00% |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated fair value of loan |  |  |  |  |  |  |  |  | $ 214,893 |  |  |  |  |  |
Estimated fair value of bonus shares |  |  |  |  |  |  |  |  | $ 45,804 |  |  |  |  |  |
August 2022 Loans [Member] | Call Option Agreements [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share price | $ / shares |  |  |  |  |  |  |  |  | $ 12.25 |  |  |  |  |  |
Number of shares to be purchased under call option | shares |  |  |  |  |  |  |  |  | 10,591 | 10,591 |  |  |  |  |
Term of call option |  | 5 years |  |  |  |  |  |  |  |  |  |  |  |  |
March 2022 Loan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans | $ 2,000,000 |  |  |  |  | 0 | 1,764,630 | 0 |  |  |  |  |  |  |
Borrowing interest rate | 9.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain on government grant |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
Bonus shares issued to lenders | shares | 14,286 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated market discount rate | 22.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated fair value of loan | $ 1,634,112 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Adjustment to share capital for bonus common shares issued | 365,888 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total offering costs | 90,636 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred financing fees | 74,055 |  |  |  |  |  | 74,055 |  |  |  |  |  |  |  |
Share offering costs | 16,581 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repayment of borrowings |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
March 2022 Loan [Member] | First March 2022 Loan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans | 1,800,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |
March 2022 Loan [Member] | Second March 2022 Loan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans |  |  |  |  |  |  |  |  |  |  | $ 200,000 |  |  |  |
March 2022 Loan [Member] | Officers and directors [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans | $ 74,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |
February 2021 Loan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Value of aggregate unsecured loans |  |  | $ 306,000 |  |  | 0 | 0 | 0 |  |  |  |  |  |  |
Borrowing interest rate |  |  | 0.50% |  |  |  |  |  |  |  |  |  |  |  |
Gain on government grant |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
Deferred financing fees |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |
Repayment of borrowings |  |  | $ 310,527 |  |  |  |  | 310,527 |  |  |  |  |  |  |
CEBA Term Loan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term loan received |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 40,000 |
Value of aggregate unsecured loans |  |  |  |  |  | 32,273 | 78,796 | 53,251 |  |  |  | $ 60,000 | $ 20,000 | $ 30,904 |
Additional borrowings |  |  |  |  |  | 40,000 |  | 20,000 |  |  |  |  |  |  |
Borrowing interest rate |  |  |  |  |  |  |  |  |  |  |  |  |  | 10.00% |
Gain on government grant |  |  |  |  |  | 9,096 |  | 3,514 |  |  |  |  |  |  |
Deferred financing fees |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |
Repayment of borrowings |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |
Gain on government grant |  |  |  |  |  | $ (9,096) |  | $ (3,514) |  |  |  |  |  |  |
CEBA Term Loan [Member] | Police Ordnance acquisition [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additional borrowings |  |  |  |  |  |  | 40,000 |  |  |  |  |  |  |  |
RBC Credit Facility [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash collateral amount |  |  |  |  |  |  | 30,000 |  |  |  |  |  |  |  |
Short term guaranteed investment certificate |  |  |  |  |  |  | $ 30,000 |  |  |  |  |  |  |  |

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- Definition The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -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 + Details
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- Definition The amount of loans received. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -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 + Details
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- Definition The cash outflow for debt issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -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 + Details
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- Definition The cash outflow for repayments of current borrowings. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -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 + Details
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- Definition The amount of income recognised in relation to government grants. [Refer: Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 20 -IssueDate 2022-03-24 -Paragraph 39 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2022-en-r&anchor=para_39_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of cost related to the issuance of shares. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -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 + Details
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