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Capital management | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2022
Disclosure Of Capital Management [Abstract] |  |
Capital management [Text Block] | 23. Capital management KWESST's objective in managing its capital is to safeguard its ability to continue as a going concern and to sustain future development of the business. The Company's senior management is responsible for managing the capital through regular review of financial information to ensure sufficient resources are available to meet operating requirements and investments to support its growth strategy. The Board of Directors is responsible for overseeing this process. From time to time, KWESST could issue new common shares or debt to maintain or adjust its capital structure. KWESST is not subject to any externally imposed capital requirements. KWESST's capital is composed of the following:
|  | September 30, 2020 |  |  | December 31, 2019 |
|  | (Adjusted - See Note 8) |  |  |  |
Debt: |  |  |  |  |  |
Related party loans | $ | 218,276 |  | $ | 289,828 |
Borrowings |  | 32,273 |  |  | - |
Lease obligations |  | 352,037 |  |  | 202,686 |
Convertible notes |  | - |  |  | 210,819 |
Equity: |  |  |  |  |  |
Share capital |  | 9,374,563 |  |  | 2,284,353 |
Contributed surplus |  | 583,878 |  |  | 21,050 |
Accumulated deficit |  | (6,073,577 | ) |  | (2,536,799 | )
| $ | 4,487,450 |  | $ | 471,937 |
| 25. Capital management Our objective in managing our capital is to safeguard our ability to continue as a going concern and to sustain future development of the business. Our senior management is responsible for managing the capital through regular review of financial information to ensure sufficient resources are available to meet operating requirements and investments to support our growth strategy. Our Board of Directors is responsible for overseeing this process. From time to time, we could issue new common shares or debt to maintain or adjust our capital structure (see Note 27). KWESST is not subject to any externally imposed capital requirements. KWESST's capital is composed of the following:
|  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |
Debt: |  |  |  |  |  |
Borrowings | $ | 2,278,774 |  | $ | 53,251 |
Lease obligations |  | 275,621 |  |  | 307,909 |
Equity: |  |  |  |  |  |
Share capital |  | 19,496,640 |  |  | 17,215,068 |
Warrants |  | 1,959,796 |  |  | 1,848,389 |
Contributed surplus |  | 3,551,330 |  |  | 2,458,211 |
Accumulated other comprehensive loss |  | (101,418 | ) |  | (8,991 | )
Accumulated deficit |  | (25,909,239 | ) |  | (15,388,949 | )
Total capital | $ | 1,551,504 |  | $ | 6,484,888 |

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- Definition The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_134&doctype=Standard -URIDate 2022-03-24 + Details
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