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Trade and other receivables | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2022
Trade and other receivables [abstract] |  |
Trade and other receivables [Text Block] | 5. Trade and other receivables The following table presents trade and other receivables for KWESST:
|  | September 30, 2020 |  |  | December 31, 2019 |
Trade receivables | $ | 210,795 |  | $ | 1,191 |
Sales tax recoverable |  | 142,797 |  |  | 55,684 |
Investment tax credits refundable |  | 127,325 |  |  | 162,928 |
Total | $ | 480,917 |  | $ | 219,803 |
There was no impairment of trade and other receivables during the nine months ended September 30, 2020 (2019 - $nil). | 5. Trade and other receivables The following table presents a breakdown of our trade and other receivables:
|  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |
Trade receivables | $ | 114,877 |  | $ | - |
Unbilled revenue |  | 8,881 |  |  | 308,728 |
Sales tax recoverable |  | 48,124 |  |  | 183,761 |
Investment tax credits refundable |  | - |  |  | 206,762 |
Total | $ | 171,882 |  | $ | 699,251 |
There was no impairment of trade and other receivables during the year ended September 30, 2022 (2021 - $nil). The following table presents changes in unbilled receivables:
|  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |
Balance, beginning of year | $ | 308,728 |  | $ | - |
Revenue billed during the year |  | (308,728 | ) |  |  |
Revenue in excess of billings, net of amounts transferred to trade accounts receivable |  | 8,881 |  |  | 308,728 |
Amounts written off |  | - |  |  | - |
Balance, end of year | $ | 8,881 |  | $ | 308,728 |
Current | $ | 8,881 |  | $ | 308,728 |
Non-current | $ | - |  | $ | - |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -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 + Details
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- References No definition available. + Details
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