|Functional and presentation currency description
|All monetary assets and liabilities
previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 and December 31, 2020
using the period-end noon exchange rates of 0.782 CAD/USD and 0.770 CAD/USD, respectively. As a practical measure, the non-monetary assets
and liabilities and comparative shareholders’ equity (deficit) balances were translated at historical rates. The comparative statements
of net loss and cash flows were translated at a quarterly average of 0.745 CAD/USD for the year ending December 31, 2020. All resulting
exchange differences have been recognized in the foreign currency translation reserve.