Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($) |
9 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Sep. 30, 2023 |
Sep. 30, 2022 |
Dec. 31, 2022 |
Dec. 31, 2021 |
|
| OPERATING ACTIVITIES | ||||
| Net loss | $ (5,019,067) | $ (10,127,367) | $ (22,473,192) | $ (17,840,147) |
| Adjustments to reconcile net loss to net cash: | ||||
| Amortization (Note 7) | 57,013 | 250,966 | 93,543 | 130,117 |
| Amortization of intangible assets (Note 10) | 1,870,045 | 1,896,787 | 2,937,423 | 2,009,714 |
| Impairment of goodwill and other intangibles | 8,919,002 | (11,603) | ||
| Shares issued for services | 206,614 | |||
| Finance expense | 60,280 | 60,770 | 225,197 | |
| Loss on sale of equipment | 51,770 | |||
| Accrued interest | 2,582 | 17,456 | ||
| Effect of foreign exchange | (3,198) | 3,180 | 70,157 | 516,880 |
| Change in fair value of warrant liability | (361,055) | (361,055) | 361,055 | |
| Share-based compensation | (1,154,308) | 1,255,588 | 1,567,583 | 2,145,928 |
| Proceeds from office security deposit | 100,000 | |||
| Receivables | 31,463 | 37,560 | 62,868 | 378,975 |
| Prepaids and other assets | (972) | 85,496 | 154,700 | (183,391) |
| Deferred revenue | (35,798) | (85,969) | (124,231) | 70,333 |
| Accounts payable and accrued liabilities | (258,451) | (103,796) | (61,112) | (902,889) |
| Cash flows from operating activities | (4,358,921) | (7,070,874) | (9,153,544) | (12,893,217) |
| FINANCING ACTIVITIES | ||||
| Repayment of notes payable – related party | (821,292) | (64,550) | (63,819) | (462,229) |
| Proceeds from warrant exercises | 4,446,200 | 5,446,769 | ||
| Proceeds from share issuances | 2,250,000 | 10,032,360 | 13,251,733 | 11,040,000 |
| Proceeds from option exercises | 392,299 | |||
| Payments for lease liabilities | (131,142) | (194,397) | (260,185) | (282,087) |
| Payments of share issuance costs | (380,788) | (1,214,201) | (1,736,662) | (1,334,814) |
| Cash flows from financing activities | 5,362,978 | 8,559,212 | 11,191,067 | 14,799,938 |
| INVESTING ACTIVITIES | ||||
| Acquisition of a business | (85,101) | |||
| Purchase of equipment | (40,211) | (40,211) | (74,478) | |
| Proceeds from sale of equipment | 4,899 | |||
| Development of intangible assets | (19,005) | (2,096,982) | (2,496,621) | (2,352,248) |
| Cash flows from investing activities | (14,106) | (2,137,193) | (2,536,832) | (2,511,827) |
| Change in cash during the year | 989,951 | (648,855) | (499,309) | (605,106) |
| Cash – Beginning of year | 1,178,847 | 1,678,156 | 1,678,156 | 2,283,262 |
| Cash – End of year | $ 2,168,798 | $ 1,029,301 | $ 1,178,847 | $ 1,678,156 |
| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of expense for allocation of cost of intangible asset over its useful life directly used in production of good and rendering of service. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of cash outflow for principal payment on finance lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, before tax, of unrealized gain (loss) from foreign currency transaction. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill. No definition available.
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| X | ||||||||||
- Definition The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of increase (decrease) in deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition The change in the premium receivable balance on the balance sheet. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of increase (decrease) of consideration paid in advance for other costs that provide economic benefits in future periods. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Fair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The cash outflow for cost incurred directly with the issuance of an equity security. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The cash inflow from the additional capital contribution to the entity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of cash inflow (outflow) from long-term debt by a related party. Related parties, include, but are not limited to, affiliates, owners or officers and their immediate families, and pension trusts. No definition available.
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| X | ||||||||||
- Definition The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of cash inflow from exercise of option under share-based payment arrangement. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The cash inflow associated with the amount received from holders exercising their stock warrants. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of noncash expense for share-based payment arrangement. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The amount of accrued interest. No definition available.
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| X | ||||||||||
- Definition The amount of finance expense. No definition available.
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- Definition Proceeds from office security deposit. No definition available.
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