v3.22.1

Interest, advances and promissory notes payable | 12 Months Ended
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Dec. 31, 2021
Interest Advances And Promissory Notes Payable |
Interest, advances and promissory notes payable | 4. Interest, advances and promissory notes payable a) Promissory notes payable to related parties A summary of activities of promissory notes payable to related parties is as follows:
Schedule of promissory notes payable to related parties |  |  |  |
Promissory Notes Payable to Related Parties |  | Carrying Value
Balance, December 31, 2019 and 2020 |  | $ | 3,031,966 |
Transferred from promissory notes payable pursuant to private transaction |  |  | 10,000 |
Balance, December 31, 2021 |  | $ | 3,041,966 |
A summary of the promissory notes payable to related parties is as follows:
Schedule of activity of promissory notes payable to related parties |  |  |  |  |  |  |  |
Promissory Notes Payable to Related Parties |  | December 31, 2021 |  | December 31, 2020
Promissory notes payable to relatives of directors collateralized by a general security agreement over all the assets of the Company, past maturity: |  |  |  |  |  |  |  |
i. Interest at 1% per month |  | $ | 720,619 |  |  | $ | 720,619 |
ii. Interest at 1.25% per month |  |  | 51,347 |  |  |  | 51,347 |
iii. Interest at the U.S. bank prime rate plus 1% |  |  | 100,000 |  |  |  | 100,000 |
iv. Interest at 0.5% per month |  |  | 695,000 |  |  |  | 695,000 |
Promissory notes payable, unsecured, to relatives of a director, bearing interest at 1% per month, past maturity |  |  | 1,475,000 |  |  |  | 1,465,000 |
Total Promissory Notes Payable to Related Parties |  | $ | 3,041,966 |  |  | $ | 3,031,966 |
All amounts past maturity continue to accrue interest at their stated rate and are considered due on demand. b) Promissory notes payable to unrelated parties A summary of activities of promissory notes payable to unrelated parties is as follows:
Schedule of activities of promissory notes payable |  |  |  |
Promissory Notes Payable to Unrelated Parties |  | Carrying Value
Balance, December 31, 2019 and 2020 |  | $ | 2,254,353 |
Reclassified to interest payable |  |  | (10,985 | )
Extinguished through issuance of shares of common stock (note 6) |  |  | (20,000 | )
Transferred to promissory notes payable pursuant to private transaction |  |  | (10,000 | )
Balance, December 31, 2021 |  | $ | 2,213,368 |
A summary of the promissory notes payable to unrelated parties is as follows:
Schedule of activity of promissory notes payable to unrelated parties |  |  |  |  |  |  |  |
Promissory Notes Payable to Unrelated Parties |  | December 31, 2021 |  | December 31, 2020
Unsecured promissory notes payable to unrelated lenders, past maturity: |  |  |  |  |  |  |  |
i. Interest at 1% per month |  | $ | 1,317,456 |  |  | $ | 1,337,456 |
ii. Interest at 0.667% per month |  |  | 425,000 |  |  |  | 435,985 |
iii. Interest at 0.625% per month |  |  | 150,000 |  |  |  | 150,000 |
iv. Non-interest-bearing |  |  | 270,912 |  |  |  | 270,912 |
Promissory notes payable, secured by a guarantee from the Chief Executive Officer, bearing interest at 1% per month, past maturity |  |  | 50,000 |  |  |  | 60,000 |
Total Promissory Notes Payable to Unrelated Parties |  | $ | 2,213,368 |  |  | $ | 2,254,353 |
All amounts past maturity continue to accrue interest at their stated rate and are considered due on demand. c) Interest payable A summary of interest payable activity is as follows:
Scheduled of summary of interest payable activity |  |  |  |
Interest Payable |  | Carrying Value
Balance, December 31, 2019 |  | $ | 5,364,997 |
Interest incurred on promissory notes payable |  |  | 528,871 |
Interest payable retired through issuance of shares |  |  | (2,318,542 | )
Balance, December 31, 2020 |  |  | 3,575,326 |
Reclassified from promissory notes payable |  |  | 10,985 |
Interest incurred on promissory notes payable |  |  | 527,336 |
Interest payable retired through issuance of shares |  |  | (3,000 | )
Balance, December 31, 2021 |  | $ | 4,110,647 |
Interest payable is due to related and unrelated parties as follows:
Schedule of Interest payable is due to related |  |  |  |  |  |  |  |
Interest Payable |  | December 31, 2021 |  | December 31, 2020
Related parties |  | $ | 1,200,170 |  |  | $ | 873,666 |
Non-related parties |  |  | 2,910,477 |  |  |  | 2,701,660 |
Interest payable |  | $ | 4,110,647 |  |  | $ | 3,575,326 |
The payment terms, security and any interest payable are based on the underlying promissory notes payable that the Company has outstanding. d) Interest expense During the year ended December 31, 2021, the Company incurred interest expense of $5,468,328 (2020 - $2,116,466) as follows:
| · | $3,425,120 (2020 - $nil 0) incurred related to 1) the grant of options as consideration for receiving an increase to the borrowing limit on the line of credit between the Company and the spouse of the Chairman (note 7), and 2) the modification of options held by the Chairman and his spouse that were granted in connection with financing provided to the Company (note 7);
| · | $1,402,187 (2020 - $1,464,077) incurred on lines of credit payable, as shown in note 5;
| · | $527,336 (2020 - $528,871) incurred on promissory notes (notes 4(a) and 4(b));
| · | $112,339 (2020 - $123,518) incurred from the calculation of imputed interest on accounts payable outstanding for longer than one year, advances payable and promissory notes payable, which had no stated interest rate; and
| · | $1,346 (2020 - $nil 0) incurred on other items.

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