0001562762-23-000149 | 40-F | XBRL Viewer

Print Document View Excel Document

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Entity Ex Transition Period	false
Entity File Number	001-39989
Entity Registrant Name	PYROGENESIS CANADA INC.
Entity Incorporation, State or Country Code	Z4
Entity Primary SIC Number	3599
Entity Address, Address Line One	1744, William St. Suite 200
Entity Address, City or Town	Montréal
Entity Address, State or Province	QC
Entity Address, Country	CA
Entity Address, Postal Zip Code	H3J1R4
Country Region	1
City Area Code	514
Local Phone Number	937-0002
Title of 12(b) Security	Common Shares, no par value
Trading Symbol	PYR
Security Exchange Name	NASDAQ
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding	173,580,395
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Central Index Key	0001743344
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
ICFR Auditor Attestation Flag	false
Auditor Firm ID	1232
Auditor Name	Raymond Chabot Grant Thornton LLP
Auditor Location	Montréal, Canada
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1209 Orange St.
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19801
City Area Code	202
Local Phone Number	572-3133
Contact Personnel Name	P. Peter Pascali

Consolidated Statements of Financial Position - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents [note 8]	$ 3,445,649	$ 12,202,513
Accounts receivable [note 9]	18,624,631	17,639,616
Costs and profits in excess of billings on uncompleted contracts [note 10]	1,051,297	4,922,710
Inventory [note 24]	1,876,411	887,590
Investment tax credits receivable [note 11]	276,404	256,513
Income taxes receivable	14,169	117,029
Current portion of deposits [note 14]	432,550	1,328,452
Current portion of royalties receivable [note 13]	455,556	311,111
Contract assets	499,912	375,789
Prepaid expenses	771,603	717,661
Total current assets	27,448,182	38,758,984
Non-current assets
Deposits [note 14]	46,053	248,756
Strategic investments [note 12]	6,242,634	14,901,659
Property and equipment [note 15]	3,393,452	3,712,937
Right-of-use assets [note 16]	4,818,744	5,765,993
Royalties receivable [note 13]	952,230	947,543
Intangible assets [note 17]	2,104,848	2,774,198
Goodwill [note 18]	2,660,607	2,660,607
Total assets	47,666,750	69,770,677
Current liabilities
Bank indebtedness	991,902	0
Accounts payable and accrued liabilities [note 19]	10,115,870	10,069,177
Billings in excess of costs and profits on uncompleted contracts [note 20]	9,670,993	9,400,231
Current portion of term loans [note 21]	69,917	83,004
Current portion of lease liabilities [note 16]	2,672,212	2,934,236
Balance due on business combination [note 6]	2,088,977	2,242,503
Income taxes payable	187,602	23,048
Total current liabilities	25,797,473	24,752,199
Non-current liabilities
Lease liabilities [note 16]	2,861,482	2,389,729
Term loans [note 21]	320,070	107,901
Balance due on business combination [note 6]	1,818,798	1,709,700
Deferred income taxes [note 31]	0	42,394
Total liabilities	30,797,823	29,001,923
Shareholders' equity [note 22]
Common shares	85,483,223	82,104,086
Warrants	223,200	0
Contributed surplus	24,546,960	19,879,055
Accumulated other comprehensive income	402	3,444
Deficit	(93,384,858)	(61,217,831)
Total shareholders' equity	16,868,927	40,768,754
Total liabilities and shareholders' equity	$ 47,666,750	$ 69,770,677

Consolidated Statements of Comprehensive Loss - CAD ($)	12 Months Ended
Consolidated Statements of Comprehensive Loss - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Revenues [note 7]	$ 19,013,503	$ 31,068,350
Cost of sales and services [note 24]	10,869,616	18,636,539
Gross profit	8,143,887	12,431,811
Expenses
Selling, general and administrative [note 24]	29,025,434	27,237,135
Research and development, net [note 12]	2,317,973	2,535,987
Total Expenses	31,343,407	29,773,122
Net loss from operations	(23,199,520)	(17,341,311)
Changes in fair value of strategic investments [note 12]	(8,340,781)	(21,426,218)
Finance costs, net [note 25]	(550,742)	(404,370)
Loss before income taxes	(32,091,043)	(39,171,899)
Income taxes [note 31]	75,984	(739,960)
Net earnings (loss)	(32,167,027)	(38,431,939)
Items that will be reclassified subsequently to profit or loss
Foreign currency translation gain (loss) on investments in foreign operations	(3,042)	3,444
Comprehensive income (loss)	$ (32,170,069)	$ (38,428,495)
Loss per share [note 26]
Basic	$ (0.19)	$ (0.23)
Diluted	$ (0.19)	$ (0.23)

Consolidated Statements of Changes in Shareholder's Equity - CAD ($)	Total	Common Shares [Member]	Warrants [Member]	Contributed Surplus [Member]	Accumulated Other comprehensive Income [Member]	Deficit [Member]
Beginning balance at Dec. 31, 2020	$ 59,423,106	$ 67,950,069	$ 0	$ 10,480,310	$ 0	$ (19,007,273)
Beginning balance (in shares) at Dec. 31, 2020		159,145,992
Shares issued upon exercise of stock options [note 21]	1,109,818	$ 1,473,818	0	(364,000)	0	0
Shares issued upon exercise of stock options [note 21] (in shares)		3,482,000
Conversion of loan into shares [note 21]	13,085,197	$ 13,085,197	0	0	0	0
Conversion of loan into shares [note 21] (in shares)		8,337,897
Share redemptions for cancellation [note 21]	$ (4,183,617)	$ (404,998)	0	0	0	(3,778,619)
Share redemptions for cancellation [note 22] (in shares)	(840,094)	(840,094)
Share-based payments	$ 9,762,745	$ 0	0	9,762,745	0	0
Other comprehensive income loss for the year	3,444	0	0	0	3,444	0
Net loss	(38,431,939)	0	0	0	0	(38,431,939)
Ending balance at Dec. 31, 2021	40,768,754	$ 82,104,086	0	19,879,055	3,444	(61,217,831)
Ending balance (in shares) at Dec. 31, 2021		170,125,795
Shares issued upon exercise of stock options [note 21]	1,412,799	$ 2,283,357	0	(870,558)	0	0
Shares issued upon exercise of stock options [note 21] (in shares)		2,440,000
Private placement [note 22]	$ 1,318,980	$ 1,095,780	223,200	0	0	0
Private placement (in shares) [note 22]		1,014,600
Share redemptions for cancellation [note 22] (in shares)	0
Share-based payments	$ 5,538,463	$ 0	0	5,538,463	0	0
Other comprehensive income loss for the year	(3,042)	0	0	0	(3,042)	0
Net loss	(32,167,027)	0	0	0	0	(32,167,027)
Ending balance at Dec. 31, 2022	$ 16,868,927	$ 85,483,223	$ 223,200	$ 24,546,960	$ 402	$ (93,384,858)
Ending balance (in shares) at Dec. 31, 2022		173,580,395

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
Consolidated Statements of Cash Flows - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash flows provided by (used in) Operating activities
Net loss	$ (32,167,027)	$ (38,431,939)
Adjustments for:
Share-based payments	5,538,463	9,762,745
Depreciation of property and equipment	603,894	356,103
Depreciation of right-of-use assets	635,828	570,411
Amortization and write-off of intangible assets	878,030	465,913
Amortization of contract assets	243,626	513,572
Net finance costs	550,742	404,370
Change in fair value of investments	8,340,781	21,426,218
Deferred income taxes	(42,394)	(584,246)
Unrealized foreign exchange	(102,236)	(10,623)
Cash flows from (used in) operations before changes in balances related to operations	(15,520,293)	(5,527,476)
Net change to working capital items [note 23]	4,391,408	(12,585,956)
Cash flows provided by (used in) Operating activities	(11,128,885)	(18,113,432)
Investing activities
Additions to property and equipment	(396,051)	(1,502,231)
Additions to intangible assets	(290,373)	(246,630)
Purchase of strategic investments	(3,604,000)	(10,588,857)
Disposal of strategic investments	3,922,244	14,252,730
Business combination, net of cash acquired	0	807,945
Cash flows provided by (used in) Investing activities	(368,180)	2,722,957
Financing activities
Increase in bank indebtedness	991,902	0
Interest paid	(467,453)	(253,791)
Repayment of term loans	(33,003)	(20,507)
Repayment of lease liabilities	(657,381)	(263,078)
Repayment of balance due on business combination	(217,778)	0
Proceeds from issuance of other term loans	292,941	0
Proceeds from issuance of shares upon exercise of warrants	0	13,085,197
Proceeds from issuance of shares upon exercise of stock options	1,412,799	1,109,818
Proceeds from private placement [note 22]	1,318,980	0
Shares repurchased for cancellation	0	(4,183,617)
Cash flows provided by (used in) Financing activities	2,641,007	9,474,022
Effect of exchange rate changes on cash denominated in foreign currencies	99,194	14,067
Net (decrease) in cash and cash equivalents	(8,756,864)	(5,902,386)
Cash and cash equivalents - beginning of year	12,202,513	18,104,899
Cash and cash equivalents - end of year	3,445,649	12,202,513
Non-cash transactions:
Purchase of intangible assets included in accounts payable	0	81,693
Purchase of property and equipment included in accounts payable	0	22,557
Addition to contract assets included in accounts payable	0	195,060
Settlement of accounts receivable on business acquisition	0	1,744,400
Accretion interest on balance due on business combination	173,350	110,204
Accretion interest on royalties receivable	118,290	132,809
Accretion on term loan	28,236	12,185
Fair value of HPQ warrants exercised	0	9,181,250
Right-of-use assets	(311,421)	2,157,796
Prepaid rent expense	0	(36,903)
Lease liabilities	$ 867,110	$ 2,120,893

Nature of operations	12 Months Ended
Nature of operations	Dec. 31, 2022
Nature of operations [Abstract]
Nature of operations	1. Nature of operations PyroGenesis Canada Inc. (“PyroGenesis”) and its subsidiaries (collectively, the “Company”), incorporated under the laws of the Canada Business Corporations Act, was formed on July 11, 2011. The Company owns patents of advanced waste treatment systems technology and designs, develops, manufactures, and commercialises advanced plasma processes and sustainable solutions to reduce greenhouse gases. The Company is domiciled at 1744 William Street, Suite 200, Montreal, Quebec. The Company is publicly traded on the TSX Exchange under the Symbol “PYR”, on NASDAQ in the USA under the symbol “PYR” and on the Frankfurt Stock Exchange (FSX) under the symbol “8PY”.

Going concern	12 Months Ended
Going concern	Dec. 31, 2022
Going concern [abstract]
Going concern	2. Going concern These consolidated financial statements have been prepared on the going concern basis, which presumes that the Company will be able to continue its operations for the foreseeable and will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company is subject to certain risks and uncertainty associated with the achievement of profitable operations such as the successful signing and delivery of contracts and access to adequate financing. The Company has incurred, in the last years, operating losses and negative cash flows from operations, and as a result, the Company has an accumulated deficit of $ 93,384,858 as at December 31, 2022 ($ 61,217,831 as at December 31, 2021). Furthermore, there have been unexpected delays in the collection of certain accounts receivable from contracts closed in a prior year. This has resulted in a shortfall in cash flows from operating activities that would be used in funding the Company’s operations. As at December 31, 2022, the Company has working capital of $ 1,650,709 ($ 14,006,785 as at December 31, 2021) including cash and cash equivalents of $ 3,445,649 ($ 12,202,513 as at December 31, 2021). The working capital is net of an allowance for credit losses amounting to $ 5,023,283 ($ 520,000 as at December 31, 2021) as further described in notes 9 and 10. The Company’s business plan is dependent upon the successful completion of contracts and also the receipt of payments from certain contracts closed in a prior year and expects these payments to be made during fiscal 2023, as well as the achievement of profitable operations through the signing, completion and delivery of additional contracts or a reduction in certain operating expenses. In the absence of this, the Company is dependent upon raising additional funds to finance operations within and beyond the next twelve months. The Company has been successful in securing financing in the past and has relied upon external financing to fund its operations, primarily through the issuance of equity, debt and convertible debentures. The Company completed a private placement in October 2022 for an amount of $ 1,318,980 and also completed another private placement in March 2023 for $ 5,000,000 (see note 33). While the Company has been successful in securing financing, raising additional funds is dependent on a number of factors, some of which are outside the Company’s control, and therefore there is no assurance that it will be able to do so in the future or that these sources will be available to the Company or that they will be available on terms which are acceptable to the Company. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the Company’s ability to continue operating as a going concern. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments to the amounts and to classifications of the assets and liabilities that might be necessary should the Company be unable to achieve its plan and continue in business. If the going concern assumption were not appropriate, adjustments, which could be material, would be necessary to the carrying value of assets and liabilities, the reported expenses, and the classification of items on the consolidated statement of financial position.

Basis of preparation	12 Months Ended
Basis of preparation	Dec. 31, 2022
Basis of preparation [Abstract]
Basis of preparation	3. Basis of preparation (a) Statement of compliance These financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These financial statements were approved and authorized for issuance by the Board of Directors on March 30, 2023. (b) Functional and presentation currency These consolidated financial statements are presented in Canadian dollars, which is the functional currency of PyroGenesis, Drosrite International LLC and Pyro Green-Gas Inc. The functional currency of Airscience Italia SRL is the Euro whereas the functional currency of Airscience Technologies Private Limited is the Indian rupee. (c) Basis of measurement These financial statements have been prepared on the historical cost basis except for: (i) strategic investments which are accounted for at fair value, (ii) share-based payment arrangements, which are measured at fair value on the grant date pursuant to IFRS 2, Share-based Payment; and (iii) lease liabilities, which are initially measured at the present value of minimum lease payments (d) Basis of consolidation For financial reporting purposes, subsidiaries are defined as entities controlled by the Company. The Company controls an entity when it has power over the investee; it is exposed to, or has rights to, variable returns from its involvement with the entity; and it has the ability to affect those returns through its power over the entity. In instances where the Company does not hold a majority of the voting rights, further analysis is performed to determine whether or not the Company has control of the entity. The Company is deemed to have control when, according to the terms of the shareholder’s and/or other agreements, it makes most of the decisions affecting relevant activities. These consolidated financial statements include the accounts of PyroGenesis and its subsidiaries, Drosrite International LLC and Pyro Green-Gas Inc. and its subsidiaries. Drosrite International LLC is owned by a member of the Company’s key management personnel and close member of the Chief Executive Officer (“CEO”) and controlling shareholder’s family and is deemed to be controlled by the Company. Pyro Green-Gas Inc. and its subsidiaries Airscience Italia SRL and Airscience Technologies Private Limited were acquired by the Company on August 11, 2021 (see note 6). All transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation. The accounting policies set out below have been applied consistently in the preparation of the consolidated financial statements of all years presented. Finance costs and changes in fair value of strategic investments are excluded from the loss from operations in the consolidated statements of comprehensive loss.

Significant accounting policies	12 Months Ended
Significant accounting policies	Dec. 31, 2022
Significant accounting policies [Abstract]
Significant accounting policies	4. Significant accounting policies (a) Business combinations Business combinations are accounted for using the acquisition method. Goodwill is measured as the excess of the fair value of the consideration transferred over the net recognized amount of the identifiable assets acquired and liabilities assumed, all measured at the acquisition date. The consideration transferred is measured as the net of the fair values of assets transferred, liabilities assumed, and equity instruments issued by the Company at the acquisition date, including any asset or liability resulting from a contingent consideration arrangement, in exchange of the acquiree. The obligation to pay the contingent consideration is classified as a liability and measured as a financial instrument or as a provision. Changes in fair values that qualify as measurement period adjustments of preliminary purchase price allocations are adjusted in the current period and such changes are applied on a retroactive basis. Acquisition costs that the Company incurs in connection with a business combination are recognized in profit or loss as incurred, except for costs associated with the issuance of debt or equity securities. (b) Revenue recognition Revenue from contracts is recognized for each performance obligation either over a period of time or at a point in time, depending on which method reflects the transfer of control of the goods and services underlying the particular performance obligation. i) Long-term contracts Long-term contracts involve made-to-order customized equipment and machines and are generally priced on a fixed fee basis. Under these contracts, the equipment or machines are made to a customer’s specifications and if a contract is terminated by the customer, the Company is entitled to the greater of the amounts invoiced at the termination date and the reimbursement of the costs incurred to date of termination, including a reasonable margin. Agreements that contain multiple deliverables require the Company to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance obligation. Revenue relating to long-term contracts is recognized over time based on the measure of progress determined by the Company’s efforts or inputs towards satisfying the performance obligation relative to the total expected inputs. The degree of completion is assessed based on the proportion of total costs and/or hours incurred to date, compared to total costs and/or hours anticipated to provide the service under the entire contract, excluding the effects of inputs that do not depict performance, e.g. uninstalled materials. For long-term contracts with uninstalled materials, the Company adjusts the transaction price and recognizes revenue on uninstalled materials to the extent of those costs incurred, i.e. at a zero percent profit margin, when certain conditions are met. Estimates are required to determine anticipated costs and/or hours on long-term contracts. A provision is made for the entire amount of expected loss, if any, in the period in which they are first determinable. Contract modifications are changes in scope and/or price that are approved by the parties to the contract. Approval may be written, oral or implied by customary business practices, and are legally enforceable. The Company accounts for modifications as a separate contract if the modifications add distinct goods or services that are priced commensurate with stand-alone selling prices or if the remaining goods or services are distinct from those already transferred, otherwise modifications are accounted for as part of the original contract. Costs and profits in excess of billings on uncompleted contracts and trade receivables are both rights to consideration in exchange for goods or services that the Company has transferred to a customer, however the classification depends on whether such right is only conditional on the passage of time (trade receivables) or if it is also conditional on something else (costs and profits in excess of billings on uncompleted contracts), such as the satisfaction of further performance obligations under the contract. Billings in excess of costs and profits on uncompleted contracts is the cumulative amount received and contractually receivable by the Company that exceeds the right to consideration resulting from the Company’s performance under a given contract. The costs to obtain long-term contracts such as sale commissions are recognized as Contract assets and recognized as selling expenses over time based on degree of completion of the related contract. ii) Sales of goods Revenue related to sales of goods, which may include powders and spare parts are measured based on the consideration specified in contracts with customers. The Company recognizes revenue at a point in time when it transfers control of the goods to the buyer. This is generally at the time the customer obtains legal title to the product and when it is physically transferred to the custody transfer point agreed with the customer. iii) Sale of intellectual property Sale of intellectual property is recognized at the date the recipient obtains control of the asset. Variable consideration related to the sale of intellectual property is recognized to the extent that it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. (c) Foreign currency translation i) Foreign currency transactions Revenue and expense transactions in foreign currencies are translated into the functional currency of the respective entity using the average exchange rates prevailing at the time of the transaction. Foreign currency balances are translated into the functional currency of the respect ive entity at year end exchange rates for monetary items and at historical rates for non-monetary items. Translation gains or losses are included in the determination of net loss. ii) Foreign operations The assets and liabilities of foreign operations are translated into Canadian dollars using exchange rates prevailing at the end of the reporting period. Revenue and expense items are translated at the average exchange rates for the period. Exchange differences arising from the translation process of foreign operations are recognized as foreign currency translation adjustments in other comprehensive income and accumulated in equity. (d) Cash and cash equivalents Cash and cash equivalents are financial instruments readily convertible to a known amount of cash and not subject to a significant risk of changes in fair value. Cash equivalents include instruments with a maturity of three months or less from the date of acquisition and instruments with an original term longer than three months if there is no significant penalty for withdrawal within a three-month period from the date of acquisition. (e) Inventory Inventory is composed of spare parts for resale. Inventory is valued at the lower of cost and net realizable value. The cost of inventory is based on the first-in, first-out principle and comprises all costs of purchases. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. (f) Income taxes i) Current tax Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the date of the consolidated statements of financial position. iii) Deferred tax Deferred tax is provided using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. The temporary difference is not provided for if it arises from the initial recognition of goodwill or the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the financial position reporting date and whose implementation is expected over the period in which the deferred tax is realized or recovered. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be used. Deferred tax assets and liabilities are presented as non-current. Assets and liabilities are offset where the entity has a legally enforceable right to offset current tax assets and liabilities or deferred tax assets and liabilities, and the respective assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity or different taxable entities which intend to settle the liabilities and assets on a net basis. (g) Earnings (loss) per share The Company presents basic earnings (loss) per share data for its common shares. Basic loss per share is computed by dividing net earnings (loss) by the weighted average number of common shares outstanding during the year. Diluted loss per share is computed similarly to basic earnings per share, except that the weighted average number of shares outstanding is increased to include shares from the assumed exercise of stock options and share purchase warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding share options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the year. Potential shares from all outstanding stock options and share purchase warrants are excluded from the calculation of diluted loss per share as their inclusion is considered anti-dilutive in years when a loss is incurred. (h) Property and equipment Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses if applicable. Cost includes expenditures that are directly attributable to the acquisition of the asset and bringing the asset into operation. Borrowing costs capitalized to asset under development represents the interest expense calculated under the effective interest method and does not include any fair value adjustments of investments designated at fair value through profit and loss. Government assistance and investment tax credits related to the purchase or development of property and equipment are recorded in reduction of the cost. When major parts of an item of property and equipment have different useful lives, they are accounted for separately. Property and equipment are depreciated from the acquisition date over their respective useful life. Depreciation of an asset under construction begins when it is available for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the manner intended by the Company. Depreciation is calculated using the following methods and rates: Impairment losses recognized in prior periods are assessed at each reporting date as to whether there are any indications that the previously recognized losses may no longer exist or may be decreased. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Property and equipment are assessed for impairment whenever there is an indication of impairment. Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted prospectively if appropriate. (i) Leases Under IFRS 16 Leases, at inception, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and a lease liability at the commencement date of the lease, i.e., the date the underlying asset is available for use. Right-of-use assets Right-of-use assets are measured at cost, less any accumulated depreciation and accumulated impairment losses, and adjusted for any remeasurement of lease liabilities. Cost of right-of-use assets is comprised of: - the initial measurement amount of the lease liabilities recognized ; - any lease payments made at or before the commencement date, less any lease incentives received; - any initial direct costs incurred; and - an estimate of costs to dismantle and remove the underlying asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease contract. Right-of-use assets are depreciated over the shorter period of the lease term and the useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset based on periods detailed above. The depreciation starts at the commencement date of the lease. Right-of-use assets are assessed for impairment whenever there is an indication that the right-of-use assets may be impaired. Lease liabilities Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date over the lease term. The present value of the lease payments is determined using the lessee’s incremental borrowing rate at the commencement date if the interest rate implicit in the lease is not readily determinable. The incremental borrowing rate is a function of the lessee’s incremental borrowing rate, the nature of the underlying asset, the location of the asset, the length of the lease and the currency of the lease contract. Generally, the Company uses the lessee’s incremental borrowing rate for the present value. At the commencement date, lease payments generally include fixed payments, less any lease incentives receivable, variable lease payments that depend on an index (e.g., based on inflation index) or a specified rate, and payments of penalties for terminating the lease, if the lease term reflects the lessee exercising the option to terminate the lease. Lease payments also include amounts expected to be paid under residual value guarantees and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. Variable lease payments that do not depend on an index or a specified rate are not included in the measurement of lease liabilities but instead are recognized as expenses in the period in which the event or condition that triggers the payment occurs. After the commencement date, the carrying amount of lease liabilities is increased to reflect the accretion of interest and reduced to reflect lease payments made. In addition, the carrying amount of lease liabilities is remeasured when there is a change in future lease payments arising from a change in an index or specified rate, if there is a modification to the lease terms and conditions, a change in the estimate of the amount expected to be payable under residual value guarantee, or if the Company changes its assessment of whether it will exercise a termination, extension or purchase option. The remeasurement amount of the lease liabilities is recognized as an adjustment to the right-of-use asset, or in the profit and loss statement when the carrying amount of the right- of-use asset is reduced to zero. Classification and presentation of lease-related expenses Depreciation charge for right-of-use assets, expenses related to variable lease payments not included in the measurement of lease liabilities and loss (gain) related to lease modifications are allocated in the Company’s profit and loss statement based on their function within the Company, while interest expense on lease liabilities is presented within finance costs. Cash flow classification Lease payments related to the principal portion of the lease liabilities are classified as cash flows from financing activities while lease payments related to the interest portion of the lease liabilities are classified as interest paid within cash flows from financing activities. Lease incentives received are classified as cash flows from investing activities. Variable lease payments not included in the measurement of lease liabilities are classified as cash flows from operating activities. (j) Government assistance and investment tax credits Investment tax credits are comprised of scientific research and experimental development tax credits. Government assistance and investment tax credits are recognized when there is reasonable assurance of their recovery and recorded as a reduction of the related expense or cost of the asset acquired, as applicable. Investment tax credits are subject to the customary approvals by the pertinent tax authorities. Adjustments required, if any, are reflected in the year when such assessments are received. (k) Intangible assets and Goodwill Intangible assets acquired separately are measured at cost on initial recognition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Identifiable intangible assets acquired in a business combination are recognized separately from goodwill if they meet the definition of an intangible asset and if their fair value can be measured reliably. The cost of these intangible assets equals their acquisition-date fair value. Subsequent to initial recognition, identifiable intangible assets acquired in a business combination are recorded at cost less accumulated amortization and impairment losses, if they are amortizable, otherwise only at cost net of accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized over the useful life of the asset and assessed for impairment whenever there is an indication of impairment. Amortization expense on the intangible assets with finite lives is recognized in the consolidated statements of comprehensive loss. Research costs are charged to comprehensive loss in the year they are incurred, net of related investment tax credits. Development costs are charged to comprehensive loss in the year they are incurred net of related investment tax credits unless they meet specific criteria related to technical, market and financial feasibility in order to be recognized as intangible assets which include: - the technical feasibility of completing the intangible asset so that it will be available for use or sale; - the Company has the intention to complete and the ability to use or sell the asset; - the asset will generate future economic benefits; - the Company has the resources to complete the asset; and - ability to measure reliably the expenditure during development. Costs to establish patents for internally developed technology are considered development costs and are charged to comprehensive loss in the year they are incurred unless they meet specific criteria related to technical, market and financial feasibility. Patent costs include legal and other advisor fees to obtain patents, and patent application fees. Amortization of the development costs is calculated on a straight -line basis over the remaining useful life of the related patent and begins when development is complete. During the period of development, the asset is tested annually for impairment. Residual values and useful lives are reviewed at each reporting date. Amortization is calculated on a straight-line basis: Goodwill represents the future economic benefits arising from a business combination that are not individually identified and separately recognized. Goodwill is carried at cost less accumulated impairment losses. Goodwill is not amortized but is tested for impairment annually or if there is an indication of impairment. Impairment losses recognized for goodwill cannot be reversed. (l) Impairment testing of goodwill, other intangible assets, property and equipment and right-of-use assets The carrying amounts of the Company’s non-financial assets are assessed at each reporting date to determine whether there is an indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. For impairment assessment purposes, assets are grouped at the lowest levels for which there are largely independent cash inflows (cash -generating units). As a result, some assets are tested individually for impairment , and some are tested at cash-generating unit level. Goodwill is allocated to those cash-generating units that are expected to benefit from synergies of a related business combination and represents the lowest level within the Company at which management monitors goodwill. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually. All other individual assets or cash-generating units are tested for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. The recoverable amount of an asset or cash-generating unit (CGU) is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre- tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purposes of testing non-financial assets for impairment, management has identified one CGU. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its recoverable amount. Impairment losses are recognized in the consolidated statements of comprehensive loss. Impairment losses recognized in respect of the CGU are allocated first to reduce the carrying amount of goodwill allocated to the units, and then to reduce the carrying amounts on a pro-rata basis of the other assets in the unit. (m) Provisions and contingent liabilities Provisions for legal disputes, onerous contracts or other claims are recognized when the Company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic resources will be required from the Company and amounts can be estimated reliably. The timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. Provisions are discounted to their present values, where the time value of money is material. No liability is recognized if an outflow of economic resources as a result of present obligations is not probable. Such situations are disclosed as contingent liabilities unless the outflow of resources is remote. (n) Employee benefits Share-based payments The Company applies a fair value-based method of accounting to all share-based payments. Employee and director stock options are measured at their fair value of each tranche on the grant date and recognized in its respective vesting period. Non-employee stock options are measured when the services are rendered by the consultant at the fair value of the services received if the fair value can be measured reliably. In the case the fair value of the services cannot be measured reliably, the services are measured indirectly using the fair value of the equity instruments granted at grant date. The cost of stock options is presented as share-based payment expense. On the exercise of stock options, share capital is credited for the consideration received and for the fair value amounts previously credited to contributed surplus. The Company uses the Black-Scholes option-pricing model to estimate the fair value of share-based payments. Deferred profit-sharing plan The Company established a yearly Deferred Profit-Sharing Plan (“DPSP”) for all eligible employees who have materially and significantly contributed to the prosperity and profits of the Company. The significance of any contribution of any employee to the prosperity and profits of the Company for purposes of eligibility in the DPSP is determined by the Board of Directors of the Company upon such relevant information as the Board, in its sole discretion, may find relevant. All related persons to the Company are excluded from participating in the DPSP. For all eligible employees, the Company is required to contribute to the DPSP out of the profits of the Company. The amount of the Company’s contribution will be such amount which, in the opinion of its Board of Directors, is warranted by the profits and overall financial position of the Company. During the year, the Company contributed $ Nil to the DPSP ($ Nil in 2021). Obligations for contributions to the DPSP are recognized as an employee benefit expense in the consolidated statements of comprehensive loss in the periods during which services are rendered by employees. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid under the short-term incentive plan if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably. (o) Equity instruments Issuance of equity instruments Incremental costs directly attributable to the issue of equity-classified shares are recognized as a deduction from the common shares and warrants, net of any tax effects. Upon issuance of units, the Company uses the residual value to allocate the net proceeds between common shares and warrants. Extinguishing financial liabilities with equity instruments When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Company measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. If the fair value of the equity instruments issued cannot be reliably measured, then the equity instruments shall be measured to reflect the fair value of the financial liability extinguished. Contributed surplus Contributed surplus includes amounts related to equity-settled share-based payments until such equity instruments are exercised or settled, in which case the amounts are transferred to common shares or reversed upon forfeiture if not vested. It also includes the unexercised conversion option at the maturity of the convertible debentures. (p) Financial Instruments Recognition: The Company recognizes a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument. Purchases or sales of financial assets that require delivery of assets within the time frame generally established by regulation or convention in the marketplace (regular way trades) are recognized on the trade date, i.e., the date that the Company commits to purchase or sell the asset. Classification Financial assets are classified at amortized cost, fair value through profit or loss (“FVTPL”) or fair value through other comprehensive income (“FVOCI”) based on the Company’s business model for managing the financial assets and the contractual cash flow characteristics of these assets. Assessment and decision on the business model approach used is an accounting judgment. A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Company includes in this category cash and cash equivalents, trade accounts receivable, other receivables, royalties receivable and deposits. A financial asset is measured at fair value through profit or loss (“FVTPL”) if: (a) Its contractual terms do not give rise to cash flows on specified dates that are solely payments of principal and interest (SPPI) on the principal amount outstanding; or (b) It is not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell; or (c) At initial recognition, it is irrevocably designated as measured at FVTPL when doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognizing the gains and losses on them on different bases. The Company includes in this category strategic investments in equity instruments. All financial liabilities, other than those measured at fair value through profit or loss, are included in the financial liabilities measured at amortized cost. The Company includes in this category bank indebtedness, accounts payable and accrued liabilities and term loans. The balance due on business combination is measured at FVTPL. Initial measurement Financial assets and liabilities (other than financial assets at FVTPL) are measured initially at their fair value plus any directly attributable incremental costs of acquisition or issue. Financial assets and financial liabilities at FVTPL are recorded in the consolidated statements of financial position at fair value. All transaction costs for such instruments are recognized directly in profit or loss. Subsequent measurement Financial assets (other than financial assets at FVTPL) are measured at amortized cost using the effective interest method less any allowance for impairment. Gains and losses are recognized in profit or loss when the debt instruments are derecognized or impaired, as well as through the amortization process. Financial liabilities are measured at amortized cost using the effective interest method except for derivatives and financial liabilities designated at FVTPL. Gains and losses are recognized in profit or loss when the liabilities are derecognized, as well as through the amortization process. Changes in fair value of financial liabilities attributable to changes in the entity’s own credit risk are to be presented in other comprehensive income unless they affect amounts recorded in income. Fair value measurement principles Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Where financial assets and financial liabilities measured at fair value though profit or loss have a quoted price in an active market at the reporting date, the fair value is based on this price. A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from a stock exchange and those prices represent actual and regularly occurring market transactions on an arm’s length basis. Securities traded on stock exchanges are stated at market price based on the closing price on the relevant valuation day. Derecognition A financial asset is derecognized where the rights to receive cash flows from the asset have expired, or the Company has transferred its rights to receive cash flows from the asset. The Company derecognizes a financial liability when the obligation under the liability is discharged, cancelled, or expired. Offsetting of financial instruments Financial assets and financial liabilities are offset, and the net amount reported in the consolidated statements of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. Impairment of financial instruments The Company applies the “expected credit loss” (“ECL”) model to financial assets measured at amortized cost. The Company’s financial assets subject to this impairment model are cash and cash equivalents, trade and other receivables, costs and profits in excess of billings on uncompleted contracts, royalties receivable and deposits. The trade accounts receivable have no financing component and have maturities of less than 12 months at amortized cost and, as such, the Company applies the simplified approach for expected credit losses (ECLs) to all its trade accounts receivable. Therefore, the Company recognizes a loss allowance based on lifetime ECLs at each reporting date. The Company’s approach to ECLs reflects a probability-weighted outcome, the time value of money and reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions, and forecasts of future economic conditions. The Company uses the provision matrix as a practical expedient to measure ECLs on trade receivables and costs and profits in excess of billings on uncompleted contracts, based on days past due for groupings of receivables with similar loss patterns. Contracts with particular recovery history are analysed separately from other accounts. The loss rates are based on historical observed loss rates over the expected life of the receivables and are adjusted for forward-looking estimates to reflect differences between economic conditions during the period over which the historical data has been collected. Impairment losses are recognized in profit or loss and reflected in an allowance account presented in reduction of receivables and cost in excess of billings on uncompleted contracts. Write-off The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Failure to engage and communicate with the Company on alternative payment arrangements and failure to make payments within 90 days, amongst others, are considered possible indicators of no reasonable expectation of recovery of accounts receivable. Effective Interest Method The effective interest method is a method of calculating the amortized cost of a financial asset/financial liability and of allocating interest income/expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts/payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial instrument, or (when appropriate) a shorter period, to the net carrying amount on initial recognition. (q) Future Changes and Amendments to Accounting Standards and Interpretations i) IAS 1 Presentation of Financial Statements - Accounting Policies In 2021, the IASB amended IAS 1, Presentation of Financial Statements, to require entities to disclose their material accounting policy information rather than their significant accounting policies. Additional amendments to IAS 1 are made to explain how an entity can identify a material accounting policy. The amendments are effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. ii) IAS 1 Presentation of Financial Statements - Classification of Liabilities The IASB released Classification of Liabilities as Current or Non-current (Amendments to IAS 1), which clarifies the guidance in IAS 1 Presentation of Financial Statements on whether a liability should be classified as either current or non- current relating to the right to defer settlement of the liability for at least twelve months after the reporting date. The amendment is effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. iii) IAS 12 Income Taxes The IASB released Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12). The amendment relates to the recognition of deferred tax when an entity accounts for transactions, such as leases or decommissioning obligations, by recognizing both an asset and a liability. The objective of this amendment is to narrow the initial recognition exemption in paragraphs 15 and 24 of IAS 12, so that it would not apply to transactions that give rise to both taxable and deductible temporary differences, to the extent the amounts recognized for the temporary differences are the same. The amendment is effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. iv) IAS 37 Provisions, Contingent Liabilities and Contingent Assets The IASB released Onerous Contracts - Cost of Fulfilling a Contract (Amendments to IAS 37). The amendments specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. Costs to be included comprise the costs that relate directly to the contract, which includes both incremental costs of fulfilling the contract and an allocation of other costs that relate directly to fulfilling the contract. The amendment is effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. The Company has determined that the adoption of these standards or amendments will not have a significant impact on its consolidated financial statements as of the date of adoption. Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobiles Straight line over 7 years Leasehold improvements Lesser of the lease term or the useful life ( 20 years ) Useful life Production backlog 30 months Patents and development costs 1 to 21 years

Significant accounting judgments, estimates and assumptions	12 Months Ended
	Dec. 31, 2022
Significant accounting judgments, estimates and assumptions [Abstract]
Significant accounting judgments, estimates and assumptions	5. Significant accounting judgments, estimates and assumptions The preparation of consolidated financial statements requires management to make judgments, estimates and assumptions based on currently available information that affect the reported amounts of assets, liabilities and contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Estimates and judgments are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual results could differ from those estimated. By their very nature, these estimates are subject to measurement uncertainty and the effect of any changes in estimates on the financial statements of future periods could be material. In the process of applying the Company’s accounting policies, management has made the following judgments, estimates, and assumptions which have the most significant effect on the amounts recognized in the consolidated financial statements. Critical judgments in applying accounting policies (a) Assessment of whether there is any indication that property and equipment, right-of-use assets and intangible assets may be impaired At each reporting date, the Company reviews the carrying amounts of its property and equipment, right-of-use assets and intangible assets with a finite useful life to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. Management’s judgment is required in assessing whether there is any indication that an asset may be impaired. (b) Intangible assets The recognition of development costs as intangible assets requires judgments to determine whether the required criteria for recognition are met including management estimates of future economic benefits. (c) Sale of intellectual property and related royalties The recognition of variable consideration related to the sale of intellectual property requires management’s judgments to determine whether it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. (d) Investment tax credits receivable The investment tax credits are estimated by management based on quantitative and qualitative analysis and interpretation of various government programs, related restrictions, limitations, definitions, and eligibility conditions. Uncertainty over the eligibility and final assessment by taxation authorities of investment tax credits requires judgment. Management involves its technical staff and external specialists in determining if the expenditures meet the requirements of the different tax credit claims. Key sources of estimation uncertainty (e) Revenue recognition Revenue recognition for long-term contracts completion requires the use of estimates to determine the recorded amount of revenues, costs in excess of billings and billings in excess of costs and profits on uncompleted contracts. The determination of anticipated costs for completing a contract is based on estimates that can be affected by a variety of factors, including the cost of materials, labour and sub-contractors, as well as potential claims from customers and subcontractors. As risks and uncertainties are different for each project, the sources of variations between anticipated costs and actual costs incurred will also vary by project. The determination of estimates is based on the Company’s business practices as well as its historical experience. Estimates are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised. Given this estimation process, it is possible that changes in future conditions could cause a material change in the recognized amount of revenues and costs and profits in excess of billings on uncompleted contracts and accrued expenses. Agreements that contain multiple deliverables require the use of judgment to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance obligation. (f) Share-based payments The Company uses the fair value method of valuing compensation cost associated with the Company’s stock option plan. Estimating fair value requires determining the most appropriate valuation model for a grant of equity instruments, which is dependent on the terms and conditions of the grant. This also requires determining the most appropriate inputs to the valuation model including the expected life of the option and volatility. The assumptions and models are discussed in note 22. (g) Useful lives of property and equipment and intangible assets The Company estimates the useful lives of property and equipment and intangible assets based on the period over which the assets are expected to be available for use. The estimated useful lives of property and equipment and intangible assets are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of property and equipment and intangible assets are based on management’s experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. Useful lives, depreciation and amortization rates and residual values are reviewed at least annually. (h) Impairment of non-financial assets and goodwill In assessing impairment, management estimates the recoverable amount of each asset or cash generating unit based on expected future cash flows and uses an interest rate to discount them. Estimation uncertainty relates to assumptions about future operating results and the determination of a suitable discount rate (see note 4 (l)). (i) Fair value of strategic investments Where the fair values of investments recorded in the consolidated statements of financial position cannot be derived from active markets, they are determined using valuation techniques including the Black-Scholes model. The inputs to these models are taken from observable markets where possible, but where this is not feasible, a degree of judgment is required in establishing the fair values. The judgments include considerations of inputs such as the expected volatility and the initial allocation of the consideration paid between the fair value of the common shares and warrants received. Should any of the inputs to these models or changes in assumptions about these factors occur, this could affect the reported fair value of the investments. (j) Right-of-use assets and lease liabilities In determining the carrying amount of the right-of-use assets and corresponding lease liabilities, assumptions include the non-cancellable term of the lease plus periods covered by an option to renew or purchase the assets, estimated useful lives of the related assets, and incremental borrowing rate. Renewal and purchase options are only included in the lease term if management is reasonably certain to renew. Management considers factors such as market conditions, comparable rental rates and similar property values. The Company is also required to estimate the incremental borrowing rate specific to each portfolio of leased assets with similar characteristics if the interest rate in the lease is not readily determined. Management determines the incremental borrowing rate using the base rate for similar loans plus a risk premium. (k) Income taxes The Company has unused available tax losses, deductible temporary differences and investment tax credits. The Company recognizes deferred income tax assets for these unused tax losses and deductible temporary differences only to the extent that, in management’s opinion, it is probable that future taxable profit will be available against which these available tax losses and temporary differences can be utilized. The Company recognizes investment tax credits when it has reasonable assurance that it has complied with the conditions of the program and that the amounts will be realized (i.e. that it will generate future federal income taxes payable against which the tax credits can be applied). The Company’s projections of future taxable profit involve the use of significant assumptions and estimates with respect to a variety of factors, including future sales and operating expenses. There can be no assurance that the estimates and assumptions used in our projections of future taxable income will prove to be accurate predictions of the future, and in the event that our assessment of the recoverability of these deferred tax assets and investment tax credits changes in the future, a material increase or reduction in the carrying value of these deferred tax assets and investment tax credits could be required, with a corresponding charge to net loss. (l) Business combinations Fair value of assets acquired and liabilities assumed in a business combination is estimated based on information available at the date of acquisition and involves considerable judgment in determining the fair values assigned to the identifiable assets acquired and liabilities assumed on acquisition. Among other things, the determination of these fair values involves the use of discounted cash flow analyses and estimated profit margins on contracts in progress. In addition, the determination of the contingent consideration due on the business combination is based on the estimations of the probability and timing of completing the predetermined milestones (see note 6); (m) COVID-19 pandemic The COVID-19 pandemic continues to cause significant financial market and social dislocation. The situation is dynamic with various cities and countries around the world responding in different ways to address the outbreak. While the Company has experienced the impact of the outbreak of the Coronavirus (COVID 19) on its operations, it had continued to operate during the current pandemic. In the event of a prolonged continuation of the pandemic, it is not clear what the potential impact may be on the Company’s business, financial position and financial performance.

Business combination	12 Months Ended
Business combination	Dec. 31, 2022
Business combination [Abstract]
Business combination	$ Total consideration Consideration paid at closing 1 Contingent consideration 3,841,999 Consideration paid at closing and continent consideration 3,842,000 Settlement of pre-existing loan receivable from Pyro Green-Gas 1,744,400 5,586,400 Net assets acquired Current assets 1 5,186,086 ROU asset 477,608 Property and equipment 42,552 Intangible assets and Goodwill 2 4,780,607 Deferred income tax asset 79,360 Current liabilities (4,507,907) Non-current liabilities (471,906) 5,586,400 6. Business combination On August 11, 2021, the Company completed the acquisition of Pyro Green-Gas Inc. and its subsidiaries, a Montreal-based company which offers technologies, equipment, and expertise in the area of biogas upgrading, as well as air pollution controls, for a maximum purchase price consideration of $ 4,355,600 in cash, subject to customary post-closing adjustments. In addition, the Company settled a pre-existing loan receivable from Pyro Green-Gas Inc. of approximately $ 1,744,000 . The transaction was executed through a purchase of the entirety of the common class “A” shares of Pyro Green-Gas Inc. This acquisition enables the Company to springboard into the renewable natural gas market and provides an advantage compared to building its own operations. In addition, the Company will now have a presence in Italy and India, and the acquisition will provide potential synergies with the Company’s land-based waste destruction offerings. The purchase price will be paid upon the achievement of various contract and business-related milestones by Pyro Green-Gas Inc. The Company’s assessment is that these milestones will be realized at various moments during the next 30 months following the date of the acquisition. The contingent consideration was estimated using a discount rate of 8 %. The acquisition was accounted for using the purchase method and the final allocation of the purchase price is as follows: 1 Includes $ 807,946 of cash and trade receivables with a net fair value of $ 3,255,000 , including an allowance for expected credit losses of $ 512,592 . 2 The goodwill of $ 2,660,607 recorded on the transaction is mainly attributable to the expected growth in biogas upgrading market and the expertise of the workforce, and it is not expected to be deductible for tax purposes. During the period ended December 31, 2021, the Company recognized revenue of $ 6,800,090 and net earnings of $807,395 related to the operations generated by Pyro Green-Gas Inc. since the acquisition date. In connection with this acquisition, the Company incurred acquisition-related costs of $ 101,157 , recognized within Selling, General and Administrative expenses in the 2021 consolidated statements of comprehensive loss. The maximum purchase price consideration of $ 4,355,600 was discounted to $ 3,841,999 , at August 11, 2021 and an accretion expense of $ 173,350 was recognized in Net finance costs in the consolidated statements of comprehensive loss for the year ended December 31, 2022, compared to a recognized accretion expense of $ 110,204 during the year ended December 31, 2021.

Revenues	12 Months Ended
Revenues	Dec. 31, 2022
Revenues [Abstract]
Revenues	2022 2021 $ $ Revenue from contracts with customers by product line: High purity metallurgical grade silicon & solar grade silicon from quartz (PUREVAP™) 6,272,697 6,138,111 Aluminium and zinc dross recovery (DROSRITE™) 1,912,807 7,940,771 Development and support related to systems supplied to the U.S. Navy 1,288,356 7,522,809 Torch -related sales 5,558,210 2,084,511 Biogas upgrading and pollution controls 3,347,443 6,800,090 Other sales and services 633,990 582,058 19,013,503 31,068,350 2022 2021 $ $ Revenue from contracts with customers: Sales of goods under long-term contracts recognized over time 13,997,163 25,918,594 Sales of goods at a point of time 1,135,498 1,533,910 Other revenue: Sale of intellectual properties (i) 3,600,000 3,300,000 Royalties 280,842 315,846 19,013,503 31,068,350 7. Revenues Revenues by product line: The company’s revenues are generated primarily from the following: The following is a summary of the Company’s revenues by revenue recognition method: See note 32 for sales by geographic area. (i) Sale of intellectual properties During the year, the Company sold intellectual property to a subsidiary of a company in which it holds a strategic investment for a non-refundable fee of $ 3,600,000 . Under the terms of the sale agreement, control of the intellectual property was transferred to the purchaser and the Company has no obligation to undertake activities that will significantly affect the intellectual property. In June 2021, the Company sold intellectual property to a subsidiary of a company in which it holds a strategic investment for a non-refundable fee of $ 3,300,000 . Under the terms of the sale agreement, control of the intellectual property was transferred to the purchaser and the Company has no obligation to undertake activities that will significantly affect the intellectual property. The terms of the agreement also include additional variable consideration that can be received based on the greater of 10 % of sales made by the purchaser, and royalties of $ 50,000 in 2023, $ 100,000 in 2024, $ 150,000 in 2025, and $ 200,000 in 2026 and every year thereafter. Transaction price allocated to remaining performance obligations As at December 31, 2022, revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially satisfied) at the reporting date is $ 26,741,550 (2021 - $ 34,258,148 , excluding a contract which was terminated in the fall of 2022). Revenue will be recognized as the Company satisfies its performance obligations under long- term contracts, which is expected to occur over the next 3 years.

Cash and cash equivalents	12 Months Ended
Cash and cash equivalents	Dec. 31, 2022
Cash and cash equivalents [Abstract]
Cash and cash equivalents	2022 2021 $ $ Cash 3,445,649 3,568,561 Guaranteed investment certificates — 8,633,952 Cash and cash equivalents 3,445,649 12,202,513 Guaranteed investment certificates were instruments issued by Canadian financial institutions, bore interest at rates varying from 0.08 % to 0.86 %, and held to maturity or were redeemed during the year 2022. 8. Cash and cash equivalents As at December 31, 2022 and 2021, there are no restrictions on cash and cash equivalents. Cash and cash equivalents include the following components:

Accounts receivable	12 Months Ended
Accounts receivable	Dec. 31, 2022
Accounts receivable [Abstract]
Accounts receivable	9. Accounts receivable Details of accounts receivable based on past due terms were as follows: As at December 31, 2022 the allowance for expected credit loss on trade accounts receivable is $ 4,693,283 (2021 - $ 520,000 ), $ 543,283 which was included through the business combination and only varied due to foreign exchange, and $ 4,150,000 recognized during 2022. The portion recognized during the year includes $ 3,765,000 attributable to one specific customer, whereby the carrying amount has been reduced from $ 12,810,231 to $ 9,045,231 . The carrying value of all other trade receivables was reduced from $ 9,887,011 to $ 8,958,728 . On the basis of the Company’s expected credit loss policy, the allowance was determined generally by applying a loss rate of 1 % on balances 1-30 days past the invoice date, 2 % for 31-60 days, 3 % for 61-90 days and a minimum of 10 % for those beyond 90 days. Specific consideration was applied for situations where the receivable is a holdback on a contract, and also for customers that have exceeded normal payment terms. The closing balance of the trade receivables credit loss allowance as at December 31, reconciles with the trade receivables credit loss allowance opening balance as follows: December 31, December 31, 2022 2021 $ $ Current 6,578,269 1,919,786 1 – 30 days 15,959 32,028 31 – 60 days 57,944 7,006,652 61 – 90 days 718,239 788,330 Greater than 90 days 13,790,716 6,317,239 Holdback receivable 1,536,115 974,878 Total trade accounts receivable 22,697,242 17,038,913 Allowance for expected credit loss (4,693,283) (520,000) Other receivables 240,560 270,536 Sales tax receivable 380,112 850,167 18,624,631 17,639,616 Opening allowance January 1, 2021 — Business combination 512,592 Foreign exchange 7,408 Loss allowance at December 31, 2021 520,000 Loss recognized during the year 4,150,000 Foreign exchange 23,283 Loss allowance at December 31, 2022 4,693,283

Costs and profits in excess of billings on uncompleted contracts	12 Months Ended
	Dec. 31, 2022
Costs and profits in excess of billings on uncompleted contracts [Abstract]
Costs and profits in excess of billings on uncompleted contracts	10. Costs and profits in excess of billings on uncompleted contracts As at December 31, 2022, the Company had eighteen contracts with total billings of $ 10,475,299 which were less than total costs incurred and had recognized cumulative revenue of $ 11,856,596 since those projects began. This compares with fourteen contracts with total billings of $ 16,676,700 which were less than total costs incurred and had recognized cumulative revenue of $ 21,599,410 as at December 31, 2021. The net amount of $ 1,051,297 as at December 31, 2022 includes an expected credit loss allowance of $ 330,000 ($ Nil as at December 31, 2021). On the basis of the Company’s expected credit loss policy, the allowance was determined generally by applying a loss rate of 2 % on all balances, and adjusting for specific situations, such as past due customers, whereby the loss rate varied from 25 % to 50 %. Changes in costs and profits in excess of billings on uncompleted contracts during the year are explained by $ 4,164,109 (2021 - $ 983,891 ) recognized at the beginning of the year being transferred to accounts receivable, $ 622,696 (2021 - $ 4,832,968 ) resulting from changes in the measure of progress and the expected credit loss allowance of $ 330,000 ($ Nil in 2021).

Investment Tax Credits	12 Months Ended
Investment Tax Credits	Dec. 31, 2022
Investment tax credits [Abstract]
Investment tax credits	11. Investment tax credits An amount recognized in 2022 included $ 169,434 (2021 - $ 202,472 ) of investment tax credits earned in the year, as well as $ Nil (2021 - $ 706,000 ) of investment tax credits earned in prior years that no longer met the criteria for recognition in 2021. $ 70,258 (2021 - $ 148,695 ) of the investment tax credits recognized in the year was recorded against cost of sales and services, $ 69,176 (2021 - ($ 684,709 )) against research and development expenses and $ 30,000 (2021 - $ 32,486 ) against selling general and administrative expenses. Eligible scientific research and experimental development (“SR&ED”) expenses for the year amounted to $ 2,783,450 (2021 – $ 2,000,853 ) less investment tax credits of ($ 169,434 ) (2021 – ($ 684,709 )), less government grants of $ 296,043 (2021 – $ 149,575 ) totalling $ 2,317,973 (2021 – $ 2,535,987 ).

Strategic investments	12 Months Ended
Strategic investments	Dec. 31, 2022
Strategic investments [Abstract]
Strategic investments	December 31, December 31, 2022 2021 $ $ Beauce Gold Fields (“BGF”) shares – level 1 56,419 123,095 HPQ Silicon Inc. (“HPQ”) shares - level 1 5,415,749 12,306,196 HPQ warrants – level 3 770,466 2,472,368 6,242,634 14,901,659 (“BGF”) shares – level 1 (“HPQ”) shares - level 1 HPQ warrants – level 3 Quantity $ Quantity $ Quantity $ Balance, December 31, 2020 1,025,794 123,095 14,990,200 16,489,220 25,844,600 23,379,435 Additions — — 8,268,000 8,070,109 — — Exercised — — 16,250,000 11,700,000 (16,250,000) (9,181,250) Disposed — — (12,755,600) (14,252,732) — — Change in the fair value — — — (9,700,401) — (11,725,817) Balance, December 31, 2021 1,025,794 123,095 26,752,600 12,306,196 9,594,600 2,472,368 Additions — — 6,800,000 3,196,000 6,800,000 408,000 Disposed — — (11,447,500) (3,922,244) — — Change in the fair value — (66,676) — (6,164,203) — (2,109,902) Balance, December 31, 2022 1,025,794 56,419 22,105,100 5,415,749 16,394,600 770,466 Number of Number of warrants warrants Exercise Expiry date Dec 31, 2021 Additions Exercised Dec 31, 2022 price ($) April 29, 2023 1,200,000 — — 1,200,000 0.10 June 2, 2023 4,394,600 — — 4,394,600 0.10 September 3, 2023 4,000,000 — — 4,000,000 0.61 April 20, 2024 — 6,800,000 — 6,800,000 0.60 9,594,600 6,800,000 — 16,394,600 Number of warrants 6,800,000 Date of issuance April 20, 2022 Exercise price ($) 0.60 Assumptions under the Black-Scholes model: Fair value of the shares ($) 0.47 Risk-free interest rate (%) 2.47 Expected volatility (%) 107.60 Expected dividend yield – Contractual remaining life (number of months) 24 2022 2021 Number of warrants 1,200,000 4,394,600 4,000,000 6,800,000 1,200,000 4,394,600 4,000,000 Date of issuance April 29, 2020 June 2, 2020 Sept. 3, 2020 April 20, 2022 April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.1 0.1 0.61 0.60 0.1 0.1 0.61 Assumptions under the Black- Scholes model: Fair value of the shares ($) 0.25 0.25 0.25 0.25 0.46 0.46 0.46 Risk-free interest rate (%) 4.03 4.03 4.03 4.03 1.22 1.22 1.22 Expected volatility (%) 80.55 73.74 76.85 74.58 89.88 94.01 110.47 Expected dividend yield – – – – – – – Contractual remaining life (in months) 4 5 8 16 16 17 20 12. Strategic investments The change in the strategic investments is summarized as follows: The Company owns 9.82 % on a fully diluted basis of HPQ as at December 31, 2022 (2021 – 9.64 %) and has other business transactions with this entity– see notes 7(i) and 13. The following table sets out the details and activity of the HPQ warrants: 2022 Transactions 6,800,000 common shares and 6,800,000 warrants of HPQ were purchased in cash for an amount of $ 3,604,000 in April 2022. 11,447,500 HPQ common shares were disposed for cash amounts totalling $ 3,922,244 resulting in a realized loss of $ 225,527 . 2021 Transactions 12,755,600 HPQ common shares were disposed for cash amounts totalling $ 14,252,732 resulting in a realized gain of $ 9,893,900 . 16,250,000 shares purchase warrants were exercised in cash for a total amount of $ 2,518,750 . An amount of $ 9,181,250 was transferred to the share value on the exercise of the warrants. 8,268,000 common shares of HPQ were purchased in cash for an amount of $ 8,070,109 . At inception, the fair value of the HPQ warrants purchased in 2022 was measured using the Black-Scholes option pricing model using the following assumptions: As at December 31, 2022 and 2021, the fair value of the HPQ warrants was measured using the Black-Scholes option pricing model using the following assumptions: As at December 31, 2022, a gain from initial recognition of the warrants of $ 280,926 ($ 510,573 – 2021) has been deferred off balance sheet until realized.

Royalties receivable	12 Months Ended
Royalties receivable	Dec. 31, 2022
Royalties receivable [Abstract]
Royalties receivable	December 31 December 31 2022 2021 $ $ Opening balance 1,258,654 1,060,000 Accretion interest 118,290 132,809 Royalties recognized during the year 450,000 450,000 Discounting (169,158) (134,155) Amounts received during the year (250,000) (250,000) Balance at end of the year 1,407,786 1,258,654 Current portion 455,556 311,111 Non-current portion 952,230 947,543 1,407,786 1,258,654 13. Royalties receivable The Company sold intellectual property to HPQ Silicon Inc. (“HPQ”) in 2016 (“HPQ 2016 contract”) and its wholly owned subsidiary, HPQ Nano Silicon Powders Inc. in 2020 (“HPQ Nano contract”), and HPQ Silica Polvere Inc. (“HPQ Polvere contract”) in 2021. The terms of those sales contracts include, in addition to the purchase price amounts already received of $ 1,000,000 in 2016 and $ 2,400,000 in 2020 and $ 3,300,000 in 2021, respectively, the following variable consideration in the form of royalty payments: HPQ 2016 contract: Royalties are 10 % of net sales, with minimum payments of $ 200,000 in 2021 and $ 250,000 in 2022 and every year thereafter. Payment is due no later than 30 days after the year end of HPQ Silicon Inc. An amount of $ 250,000 has been received under this agreement in 2022 ($ 200,000 was received in 2021). HPQ Nano contract: Royalties are 10 % of net sales, with minimum payments of $ 50,000 in 2021, $ 100,000 in 2022, $ 150,000 in 2023, and $ 200,000 in 2024 and every year thereafter. Payments are due no later than 10 days after the year end of HPQ Nano Silicon Powders Inc. An amount of $ Nil has been received under this agreement in 2022 ($ 50,000 was received in 2021). HPQ Polvere contract: Royalties are 10 % of net sales with minimum payments of $ 50,000 in 2023, $ 100,000 in 2024, $ 150,000 in 2025 and $ 200,000 in 2026 and every year thereafter. Royalty payments are limited to the total net sales for the period. Payments are due no later than 10 days after the year end of HPQ Silica Polvere Inc. During the year ended December 31, 2022, the Company recognized an additional $ 250,000 and $ 200,000 for the HPQ 2016 contract and HPQ Nano contracts, respectively, of royalties receivable, which have been discounted using 12.5 % discount rate. During the year ended December 31, 2021, the Company recognized an additional $ 250,000 and $ 200,000 for the HPQ 2016 contract and HPQ Nano contracts, respectively, of royalties receivable, which have been discounted using 12.5 % discount rate. The Company only recognizes variable consideration, including minimum royalties, arising from these agreements in the period(s) when it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Minimum royalties are recognized for the period the Company evaluates the collectability of the minimum royalties is probable, which the Company has estimated over four years. The HPQ Nano contract and the HPQ Polvere contract each provide the Company with the option to convert, at any time, the future royalties that would be owed to it into a 50 % equity stake in HPQ Nano Silicon Powders Inc. and HPQ Silica Polvere Inc., respectively. Each option is considered an embedded derivative that is initially measured at fair value and subsequently remeasured at fair value at each reporting period. The Company determined that the embedded derivatives had a fair value of $ Nil at the inception of the contracts and $ Nil at each of the reporting dates.

Deposits	12 Months Ended
Deposits	Dec. 31, 2022
Deposits
Deposits	December 31 December 31 2022 2021 $ $ Current portion: Suppliers 392,309 1,236,211 Security deposit on leased premises 40,241 92,241 Total current 432,550 1,328,452 Non-current portion: Suppliers 7,250 1,952 Security deposit on leased premises 38,803 246,804 Total non-current 46,053 248,756 Total deposits 478,603 1,577,208 14. Deposits

Property and equipment	12 Months Ended
Property and equipment	Dec. 31, 2022
Property and equipment.
Property and equipment	15. Property and equipment (1) The adjustment to additions to Machinery and Equipment of $ 89,085 , relates to the discounting of the non-interest-bearing loan from the Economic Development Agency of Canada, representing government assistance (see note 21). Equipment under construction included the leasehold improvements of a clean room and the costs related to building the new Plasma Powder Production equipment which have been put in service during the year ended December 31, 2022. Machinery Equipment Computer and Leasehold under equipment equipment Automobiles improvements construction Total $ $ $ $ $ $ Cost Balance at December 31, 2020 549,659 1,621,899 306,164 180,901 1,940,234 4,598,857 Acquired through business combination 13,585 28,967 — — — 42,552 Additions 245,984 384,092 30,495 752,204 84,143 1,496,918 Balance at December 31, 2021 809,228 2,034,958 336,659 933,105 2,024,377 6,138,327 Additions (1) 164,059 (89,085) — 209,435 — 284,409 Assets under construction put in service — 1,065,672 — 958,705 (2,024,377) — Balance at December 31, 2022 973,287 3,011,545 336,659 2,101,245 — 6,422,736 Accumulated depreciation Balance at December 31, 2020 509,112 1,441,642 21,748 96,785 — 2,069,287 Depreciation 88,410 182,739 59,959 24,995 — 356,103 Balance at December 31, 2021 597,522 1,624,381 81,707 121,780 — 2,425,390 Depreciation 146,550 297,021 57,543 102,780 — 603,894 Balance at December 31, 2022 744,072 1,921,402 139,250 224,560 — 3,029,284 Carrying amounts Balance at December 31, 2021 211,706 410,577 254,952 811,325 2,024,377 3,712,937 Balance at December 31, 2022 229,215 1,090,143 197,409 1,876,685 — 3,393,452

Leases	12 Months Ended
Leases	Dec. 31, 2022
Leases
Leases	16. Leases The Company has entered into lease contracts mainly for buildings and computer equipment, which expire at various dates through the year 2036. Some leases have extension or purchase options for various terms. The lease contracts do not impose any financial covenants. On January 1, 2022, a lease for rent of a property with a trust whose beneficiary is the controlling shareholder and CEO of the Company, was modified to extend the lease term until December 2026. The lessor also reimbursed an amount of $ 1,070,264 representing the balance at the date of modification of the original prepayment amount of $ 1,178,530 made in 2020. At the date of modification, the lease liability was remeasured using a discount rate of 4 %. As a result, the lease liability was increased by an amount of $ 1,070,264 and the right-of-use assets was decreased by an amount of $ 108,267 . On September 1, 2022, a lease of a property was modified to extend the term, to postpone the exercise of the purchase option of the property, and to factor a deposit of $ 275,000 required to exercise the purchase option. As a result, the lease liability was remeasured using a discount rate of 8.6 % and the lease liability and the right-of-use assets were decreased by $ 203,154 . a) Right-of-use assets b) The table below summarizes changes to the lease liabilities: c) Amount recognized in the consolidated statements of comprehensive loss: d) Maturity analysis – contractual undiscounted cash flows of lease liabilities as at December 31, 2022 Land and Computer building equipment Total $ $ $ Balance at January 1, 2021 3,688,315 12,685 3,701,000 Additions - business combination 477,608 — 477,608 Additions 2,157,796 — 2,157,796 Depreciation (566,182) (4,228) (570,411) Balance at December 31, 2021 5,757,537 8,457 5,765,993 Modification of lease agreements (311,421) — (311,421) Depreciation (631,600) (4,228) (635,828) Balance at December 31, 2022 4,814,516 4,229 4,818,744 $ Balance at January 1, 2021 2,988,542 Addition - business acquisition 477,608 Additions - other 2,120,893 Payments (263,078) Balance at December 31, 2021 5,323,965 Modification of lease agreements 867,110 Payments (657,381) Balance at December 31, 2022 5,533,694 Current portion 2,934,236 Non-current portion 2,389,729 Balance at December 31, 2021 5,323,965 Current portion 2,672,212 Non-current portion 2,861,482 Balance at December 31, 2022 5,533,694 2022 2021 $ $ Depreciation of right-of-use assets 635,828 570,411 Interest on lease liabilities 378,611 307,691 Expense related to lease payments excluded in the measurement of lease liabilities 243,209 178,707 $ 2023 2,984,243 2024 592,719 2025 572,562 2026 474,484 2027 229,332 Thereafter 1,891,989 6,745,329

Intangible assets	12 Months Ended
Intangible assets	Dec. 31, 2022
Intangible assets.
Intangible assets	17. Intangible assets The Company’s development costs have been incurred to develop plasma-related technologies and the patents protect the design and specification of these technologies. Production Development backlog Patents costs Total $ $ $ $ Cost Balance at December 31, 2020 — 768,392 244,871 1,013,263 Acquired through business combination 2,120,000 — — 2,120,000 Additions — 214,497 — 214,497 Write-off — (85,544) — (85,544) Balance at December 31, 2021 2,120,000 897,345 244,871 3,262,216 Additions — 208,680 — 208,680 Balance at December 31, 2022 2,120,000 1,106,025 244,871 3,470,896 Accumulated amortization Balance at December 31, 2020 — 58,125 49,524 107,649 Amortization 353,333 10,528 16,508 380,369 Balance at December 31, 2021 353,333 68,653 66,032 488,018 Amortization 848,000 13,522 16,508 878,030 Balance at December 31, 2022 1,201,333 82,175 82,540 1,366,048 Carrying amounts Balance at December 31, 2021 1,766,667 828,692 178,839 2,774,198 Balance at December 31, 2022 918,667 1,023,850 162,331 2,104,848

Goodwill	12 Months Ended
Goodwill	Dec. 31, 2022
Goodwill
Goodwill	18. Goodwill The Company tests goodwill for impairment annually, or more frequently when an indicator of impairment is identified. Goodwill is considered impaired if the recoverable amount is less than the carrying amount. The recoverable amount of an operating segment is determined based on value-in-use calculations, covering a detailed five-year forecast, followed by an extrapolation of expected cash flows for the remaining useful lives using a declining growth rate determined by management. The present value of the expected cash flows of the operating segment is determined by applying a suitable discount rate reflecting current market assessments of the time value of money and risks specific to the segment. For the purpose of impairment testing, goodwill is allocated to the sole operating segment, Pyro Green-Gas, which is expected to benefit from the synergies of the business combination in which the goodwill arises and is compared to its recoverable value. At December 31, 2022 and 2021, it was determined that the recoverable amounts exceed the carrying amount, and no impairment was required. The recoverable amount in the most recent impairment test performed was determined using a pre-tax discount rate of 12.5 % and terminal growth rate of 2 % (2021 - pre-tax discount rate of 8 % and terminal growth rate of 2 %).

Accounts payable and accrued liabilities	12 Months Ended
Accounts payable and accrued liabilities	Dec. 31, 2022
Accounts payable and accrued liabilities
Accounts payable and accrued liabilities	December 31 December 31 2022 2021 $ $ Accounts payable 6,065,996 5,457,259 Accrued liabilities 2,891,053 3,730,048 Sale commissions payable 1 904,724 737,364 Accounts payable to the controlling shareholder and CEO 254,097 144,506 10,115,870 10,069,177 19. Accounts payable and accrued liabilities 1 Sale commissions payable relate to the costs to obtain long-term contracts with clients.

Billings in excess of costs and profits on uncompleted contracts	12 Months Ended
	Dec. 31, 2022
Billings in excess of costs and profits on uncompleted contracts
Billings in excess of costs and profits on uncompleted contracts	20. Billings in excess of costs and profits on uncompleted contracts The amount to date of costs incurred and recognized profits less recognized losses for construction projects in progress amounted to $ 37,374,909 (2021 - $ 21,834,137 ). Payments to date received were $ 47,045,902 on contracts in progress (2021 - $ 31,234,368 ). Changes in billings in excess of costs and profits on uncompleted contracts during the year are explained by $ 2,416,229 (2021 - $ 6,268,910 ) recognized at the beginning of the year being recognized as revenue, and an increase of $ 2,686,991 (2021 - $ 9,076,169 ) resulting from cash received excluding amounts recognized as revenue.

Term loans	12 Months Ended
Term loans	Dec. 31, 2022
Term loans
Term loans	Economic Development Agency Other Term Other Term Canada Emergency Business of Canada Loan 1 Loans 2 Loans 3 Account Loan 4 Total $ $ $ $ $ Balance, December 31, 2020 75,800 36,907 — — 112,707 Assumed through business combination — — 36,520 50,000 86,520 Accretion 12,185 — — — 12,185 Payments — (12,207) (8,300) — (20,507) Balance, December 31, 2021 87,985 24,700 28,220 50,000 190,905 Additions 292,941 292,941 Discounting (89,085) — — — (89,085) Accretion 28,229 — — — 28,229 Payments — (13,083) (19,920) — (33,003) Balance, December 31, 2022 320,070 11,617 8,300 50,000 389,987 Less current portion — (11,617) (8,300) (50,000) (69,917) Balance, December 31, 2022 320,070 — — — 320,070 21. Term loans 1 maturing in 2029, non-interest bearing, payable in equal instalments from April 2024 to March 2029. 2 maturing October 23, 2023 bearing interest at a rate of 6.95 % per annum, payable in monthly instalments of $ 1,200 secured by automobile (carrying amount of $ 10,795 as at December 31, 2022) 3 maturing in May 2023, payable in monthly instalments of $ 1,660 , bearing interest at 7.45 % 4 loan bearing no interest and no minimum repayment, if repaid by December 2023 Economic Development Agency of Canada Loan On March 5, 2020, the Company entered into a repayable contribution agreement up to $ 450,000 under the Regional Economic Growth through Innovation program from the Economic Development Agency of Canada (“EDC”). The contribution is repayable in 60 equal monthly instalments due and payable 24 months following the completion of the project. During the year ended December 31, 2022, the Company received contributions totalling $ 292,941 . The loan was discounted using the effective interest method using a rate of 8 % as it is non-interest bearing. The difference between the discounted amount and the proceeds received of $ 89,085 represents government assistance and is accounted for as a reduction of the property and equipment. Canada Emergency Business Account ("CEBA") Loan The Company's subsidiary participated in the CEBA program whereby it obtained an interest free and partially forgivable loan. The loan bears no interest and no minimum repayment terms, and one third of the loan amount is forgiven if repaid by December 31, 2023. The unpaid balance, if any, at December 31, 2023 would be converted to a 24 -month term loan bearing interest at 5 % and be reimbursed entirely by December 31, 2025.

Shareholders' equity	12 Months Ended
Shareholders' equity	Dec. 31, 2022
Shareholders' equity
Shareholders' equity	22. Shareholders’ equity Common shares and warrants Authorized: The Company is authorized to issue an unlimited number of common shares without par value. Issuance of units On October 19, 2022, the Company completed a non-brokered private placement consisting of 1,014,600 units at a price of $ 1.30 per unit for aggregate gross proceeds to the Company of $ 1,318,980 . Each unit is comprised of one common share of the Company and one common share purchase warrant of the company. Each warrant entitles the holder to purchase one additional common share at an exercise price of $ 1.75 for a period of 24 months . The Company allocated an amount of $ 1,095,780 to share capital representing the fair value of the shares on October 19, 2022, of $ 1.08 per share and the residual amount of $ 223,200 to warrants. Shares issued upon exercise of stock options, share purchase warrants and compensation options During the year ended December 31, 2022, 2,440,000 ( 3,482,000 - 2021) stock options and Nil ( 8,146,483 - 2021) share purchase warrants were exercised for net proceeds of $ 1,412,799 and $ Nil ($ 1,109,818 and $ 12,396,107 – 2021) respectively. The amounts credited to share capital from the exercise of stock options include an ascribed value from contributed surplus of $ 870,558 ($ 364,000 – 2021). In addition, in 2021, 191,414 compensation options relating to a bought deal in 2020, were exercised for net proceeds of $ 689,090 . Share redemptions for cancellation In January 2021, the Company announced it had been authorized to repurchase for cancellation, on the open market, or subject to the approval of any securities authority by private agreements, 5,000,000 common shares from January 14, 2021, to January 13, 2022. In February 2022, the Company announced it had been authorized to repurchase 7,500,000 of its common shares from February 15, 2022, to February 14, 2023. During the year 2022, the Company did no t repurchase any common shares for purpose of cancellation. The Company was under no obligation to repurchase its common shares as at December 31, 2022. During the year 2021, the Company repurchased and cancelled 840,094 Common shares at a weighted average price of $ 4.96 per share, for a total cash consideration of $ 4,183,617 including commissions of $ 16,678 . The excess of the total consideration over the carrying amount of the shares, in the amount of $ 3,778,619 was applied against deficit. The repurchases were made in the normal course of business at market prices through the TSX. The Company was under no obligation to repurchase its common shares as at December 31, 2021. Stock options The Company has a stock option plan authorizing the Board of Directors to grant options to directors, officers, employees and consultants to acquire common shares of the Company at a price computed by reference to the closing market price of the shares of the Company on the business day before the Company notifies the stock exchanges of the grant of the option. The number of shares which may be granted to any one person shall not exceed 5 % ( 2 % for consultants) of total share capital over a twelve-month period. The following table sets out the activity in stock options: (1) The weighted fair market value of the share price for options exercised in 2022 was $ 1.44 ($ 5.48 in 2021). Grants in 2022 On January 3, 2022, the Company granted 150,000 stock options to the President and Chief Executive Officer of the Company, and 300,000 stock options to members of its Board of Directors. The stock options have an exercise price of $ 3.36 per common share, vest immediately and are exercisable over a period of five ( 5 ) years. On April 5, 2022, the Company granted 400,000 stock options to employees of the Company. The stock options have an exercise price of $ 2.96 per common share. The 400,000 options will vest as follows: 10 percent as of the day of the grant, 20 percent at the first anniversary of the date of the grant, 30 percent on the second anniversary of the date of the grant and 40 percent on the third anniversary of the date of the grant. All options mentioned above are exercisable over a period of five ( 5 ) years. On June 2, 2022, the Company granted 600,000 stock options to the President and Chief Executive Officer of the Company, and 900,000 stock options to members of its Board of Directors. The 1,500,000 options will vest as follows: 25 percent as of the day of the grant, 25 percent at the first anniversary of the date of the grant, 25 percent on the second anniversary of the date of the grant and 25 percent at the third anniversary of the date of the grant. The stock options have an exercise price of $ 3.88 per common share and are exercisable over a period of five ( 5 ) years. On July 3, 2022, the Company granted 125,000 stock options to employees of the Company. The stock options have an exercise price of $ 2.14 per common share. The 125,000 options will vest as follows: 10 percent as of the day of the grant, 20 percent at the first anniversary of the date of the grant, 30 percent on the second anniversary of the date of the grant and 40 percent on the third anniversary of the date of the grant. All options mentioned above are exercisable over a period of five ( 5 ) years. Subsequent to year end, the Company granted 150,000 stock options to the President and Chief Executive Officer of the Company, and 500,000 stock options to members of its Board of Directors. The stock options have an exercise price of $ 1.03 per common share, vest immediately and are exercisable over a period of five ( 5 ) years. The Company accounted for an expense amounting to $ 453,204 related to these options as the stock options granted related to the services in 2022 and there was a shared understanding of the terms and conditions related to such grant prior to the grant date. The Company also granted 975,000 stock options to employees of the Company. The stock options have an exercise price of $ 1.03 per common share. The 975,000 options will vest as follows: 10 percent as of the day of the grant, 20 percent at the first anniversary of the date of the grant, 30 percent on the second anniversary of the date of the grant and 40 percent on the third anniversary of the date of the grant. All options mentioned above are exercisable over a period of five ( 5 ) years. There was no expense accounted for in 2022 relating to these stock options. Grants in 2021 On December 30, 2021, the Company granted 100,000 stock options to a member of its Board of Directors The stock options have an exercise price of $ 3.61 per common share, vest immediately and are exercisable over a period of five ( 5 ) years. On December 17, 2021, the Company granted 1,920,000 stock options to the President and Chief Executive Officer of the Company. The stock options have an exercise price of $ 3.13 per common share, vest immediately and are exercisable over a period of five ( 5 ) years. On October 14, 2021, the Company granted 100,000 stock options to the Chief Financial Officer of the Company. The stock options have an exercise price of $ 5.04 per common share. The 100,000 options will vest as follows: 10 percent as of the day of the grant, 20 percent at the first anniversary of the date of the grant, 30 percent at the second anniversary of the date of the grant, and 40 percent at the third anniversary of the date of the grant and are exercisable over a period of five ( 5 ) years. On June 14, 2021, the Company granted 100,000 stock options to an officer of the Company. The stock options have an exercise price of $ 6.70 per common share. The 100,000 options will vest as follows: 25 percent at the date of the grant, 25 percent at the first anniversary of the date of grant, 25 percent at the second anniversary of the date of grant, and 25 percent at the third anniversary of the date of grant and are exercisable over a period of five ( 5 ) years. On June 1, 2021, the Company granted 200,000 stock options to a member of its Board of Directors. The stock options have an exercise price of $ 6.59 per common share. The 200,000 options will vest as follows: 25 percent at the date of the grant, 25 percent at the first anniversary of the date of grant, 25 percent at the second anniversary of the date of grant, and 25 percent at the third anniversary of the date of grant and are exercisable over a period of five ( 5 ) years. On April 6, 2021, the Company granted 150,000 stock options to the President and Chief Executive Officer of the Company, 100,000 and 200,000 stock options to two members of the Board of Directors and 100,000 stock options to an employee of the Company. The stock options have an exercise price of $ 8.47 per common share. Of these options, 250,000 will vest immediately, 200,000 options will vest as follows: 30 percent as of the day of the grant, 35 percent at the first anniversary of the date of the grant and 35 percent on the second anniversary of the date of the grant and the remaining 100,000 options will vest as follows: 10 percent as of the day of the grant, 20 percent at the first anniversary of the date of the grant, 30 percent at the second anniversary of the date of the grant, and 40 percent at the third anniversary of the date of the grant. All options mentioned above are exercisable over a period of five ( 5 ) years. The weighted average fair value of stock options granted for the year ended December 31, 2022 was $ 2.37 ($ 2.99 in 2021) and $ 2.02 per option for stock options granted subsequent to the year end. The weighted average fair value of each option granted was estimated at the grant date for purposes of determining share-based payment expense using the Black-Scholes option pricing model based on the following weighted-average assumptions: The underlying expected volatility was determined by reference to historical data of the Company’s share price. No special features inherent to the stock options granted were incorporated into the measurement of fair value. As at December 31, 2022, the outstanding options, as issued under the stock option plan to directors, officers, employees and consultants for the purchases of one common share per option, are as follows: (1) At December 31, 2022, the weighted average exercise price for options outstanding which are exercisable was $ 3.96 . As at December 31, 2021, the outstanding options, as issued under the stock option plan to directors, officers, employees and consultants for the purchases of one common share per option, are as follows: For the year ended December 31, 2022, a share-based compensation expense of $ 5,538,463 (2021 - $ 9,762,745 ) was recorded in Selling, general and administrative expenses to the consolidated statements of comprehensive loss. As at December 31, 2022, an amount of $ 3,184,866 (2021 - $ 2,719,354 ) remains to be amortized until October 2025 related to the grant of stock options. Share purchase warrants The following table reflects the activity in warrants during the year ended December 31, 2022, and the number of issued and outstanding share purchase warrants at December 31, 2022: The following table reflects the activity in warrants during the year ended December 31, 2021, and the number of issued and outstanding share purchase warrants at December 31, 2021: Weighted Number of average options exercise price $ Balance – December 31, 2020 9,040,000 1.57 Granted 2,970,000 4.55 Exercised (1) (3,482,000) 0.32 Forfeited (125,000) 4.41 Balance, December 31, 2021 8,403,000 3.10 Granted 2,475,000 3.55 Exercised (1) (2,440,000) 0.58 Forfeited (242,500) 4.07 Balance, December 31, 2022 8,195,500 3.96 Years ended December 31, 2022 2021 Number of options granted or recognized 2,475,000 650,000 2,970,000 Exercise price ($) 3.55 3.02 4.55 Fair value of each option under the Black-Scholes pricing model ($) 2.37 2.02 2.99 Assumptions under the Black-Scholes model: Fair value of the shares ($) 3.54 3.02 4.52 Risk-free interest rate (%) 2.43 3.38 1.11 Expected volatility (%) 83.17 83.15 83.00 Expected dividend yield — — — Expected life (number of months) 60 60 60 Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2021 Granted Exercised Forfeitures Dec 31, 2022 vested (1) per option Expiry date $ November 3, 2017 2,400,000 — (2,400,000) — — — 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 40,000 — (40,000) — — — 0.52 October 29, 2023 September 29, 2019 100,000 — — — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,243,000 — — (42,500) 2,200,500 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — (200,000) 50,000 37,500 4.00 October 26, 2025 April 6, 2021 550,000 — — — 550,000 410,000 8.47 April 6, 2026 June 1, 2021 200,000 — — — 200,000 100,000 6.59 June 1, 2026 June 14, 2021 100,000 — — — 100,000 50,000 6.70 June 14, 2026 October 14, 2021 100,000 — — — 100,000 30,000 5.04 October 14, 2026 December 17, 2021 1,920,000 — — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 100,000 — — — 100,000 30,000 3.61 December 30, 2026 January 3, 2022 — 450,000 — — 450,000 450,000 3.36 January 3, 2027 April 5, 2022 — 400,000 — — 400,000 40,000 2.96 April 5, 2027 June 2, 2022 — 1,500,000 — — 1,500,000 375,000 3.88 June 2, 2027 July 13, 2022 — 125,000 — — 125,000 12,500 2.14 July 13, 2027 8,403,000 2,475,000 (2,440,000) (242,500) 8,195,500 5,730,500 3.96 Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2020 Granted Exercised Forfeitures Dec 31, 2021 vested per option Expiry date $ November 3, 2017 2,420,000 — (20,000) — 2,400,000 2,400,000 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 70,000 — (30,000) — 40,000 40,000 0.52 October 29, 2023 September 29, 2019 200,000 — (100,000) — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,450,000 — (82,000) (125,000) 2,243,000 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — — 250,000 125,000 4.00 October 26, 2025 April 6, 2021 — 550,000 — — 550,000 320,000 8.47 April 6, 2026 June 1, 2021 — 200,000 — — 200,000 50,000 6.59 June 1, 2026 June 14, 2021 — 100,000 — — 100,000 25,000 6.70 June 14, 2026 October 14, 2021 — 100,000 — — 100,000 10,000 5.04 October 14, 2026 December 17, 2021 — 1,920,000 — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 — 100,000 — — 100,000 100,000 3.61 December 30, 2026 9,040,000 2,970,000 (3,482,000) (125,000) 8,403,000 7,265,500 3.10 Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2021 Issued Exercised Expired 2022 warrant Expiry date Issuance of units – October 19, 2022 — 1,014,600 — — 1,014,600 1.75 Oct 19, 2024 — 1,014,600 — — 1,014,600 1.75 Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2020 Issued Exercised Expired 2021 warrant Expiry date $ Issuance of units – September 28, 2018 3,448,276 — (3,448,276) — — 0.58 January 28, 2021 Issuance of units – October 19, 2018 100,000 — (100,000) — — 0.58 February 13, 2021 Issuance of units – May 15, 2019 1,355,500 — (1,355,500) — — 0.85 May 15, 2021 Issuance of units – May 28, 2019 750,000 — (750,000) — — 0.85 May 24, 2021 Issuance of units – June 19, 2019 500,000 — (500,000) — — 0.85 June 19, 2021 Issuance of units – October 25, 2019 225,000 — (225,000) — — 0.75 October 25, 2021 Issuance of units – November 10, 2020 1,677,275 — (1,672,000) (5,275) — 4.5 November 10, 2022 Issuance of warrants – November 10, 2020 — — (95,707) — — 4.5 November 10, 2022 8,056,051 — (8,146,483) (5,275) —

Supplemental disclosure of cash flow information	12 Months Ended
Supplemental disclosure of cash flow information	Dec. 31, 2022
Supplemental disclosure of cash flow information
Supplemental disclosure of cash flow information	23. Supplemental disclosure of cash flow information 2022 2021 $ $ Accounts receivable (985,015) (12,372,139) Costs and profits in excess of billings on uncompleted contracts 3,871,413 (3,849,077) Inventory (988,821) (839,352) Investment tax credits receivable (19,891) 1,015,862 Royalties receivable (30,842) (65,845) Deposits 2,277,136 145,379 Contract assets (562,809) — Prepaid expenses (53,942) 39,111 Accounts payable and accrued liabilities 346,003 1,953,208 Billings in excess of costs and profits on uncompleted contracts 270,762 1,485,969 Income taxes 267,414 (99,072) 4,391,408 (12,585,956)

Supplemental disclosure on comprehensive income statement	12 Months Ended
	Dec. 31, 2022
Supplemental disclosure on comprehensive income statement
Supplemental disclosure on comprehensive income statement	24. Supplemental disclosure on comprehensive income statement The amount of inventories recognized in cost of sales is $ 844,304 for the year ended December 31, 2022 ($ 326,279 in 2021). The aggregate amortization and write-off of intangible assets expense for the year ended December 31, 2022 was $ 878,030 (2021 - $ 465,913 ) and was recorded in cost of sales and services. Depreciation on property and equipment amounted to $ 603,894 and ROU assets was $ 635,828 for the year ended December 31, 2022, as compared to (2021 - $ 356,103 and $ 570,411 respectively) and is recorded in selling, general and administrative. Employee benefits totaled $ 18,115,284 in the year ended December 31, 2022 (2021 - $ 21,855,957 ) and include share- based compensation of $ 5,538,463 (2021 - $ 9,762,745 ). The Company has been awarded various government grants during the year, which were recognized when they became receivable. The grants, received in 2022, are unconditional and amounted to $ 204,791 (2021 - $ 226,420 ). An amount of $ Nil (2021 - $ 149,575 ) was recorded as a reduction to the related expenses in research and development, an amount of $ 204,791 (2021 - $ 76,845 ) was recorded as a reduction to the related expenses in selling, general and administrative.

Net finance costs	12 Months Ended
Net finance costs	Dec. 31, 2022
Net finance costs
Net finance costs	25. Net finance costs 2022 2021 $ $ Financial expenses Interest on term loans 3,198 87,775 Interest on lease liabilities 378,611 307,691 Interest accretion on balance due on business combination 173,350 110,204 Interest accretion on long term loans 28,229 12,185 Penalties and other interest expenses 85,644 19,324 669,032 537,179 Financial income Interest accretion on royalty receivable (118,290) (132,809) Net finance costs 550,742 404,370

Loss per share	12 Months Ended
Loss per share	Dec. 31, 2022
Earnings (loss) per share
Earnings (loss) per share	26. Loss per share The following table provides a reconciliation between the number of basic and fully diluted shares outstanding as at December 31, 2022 and 2021: 2022 2021 $ $ Weighted daily average of Common shares 170,953,374 166,645,546 Dilutive effect of stock options — — Dilutive effect of warrants — — Weighted average number of diluted shares 170,953,374 166,645,546 Number of anti-dilutive stock options and warrants excluded from fully diluted loss per share calculation 6,745,100 8,403,000

Related party transactions	12 Months Ended
Related party transactions	Dec. 31, 2022
Related party transactions
Related party transactions	27. Related party transactions During the years ended December 31, 2022 and 2021, the Company concluded the following transactions with related parties: In 2022, rent and property taxes were charged by a trust whose beneficiary is the controlling shareholder and CEO of the Company in the amount of $ 277,389 (2021 - $ 274,934 ). On January 1, 2022, a lease for rent of a property with a trust whose beneficiary is the controlling shareholder and CEO of the Company, was modified to extend the lease term until December 2026. The lessor also reimbursed an amount of $ 1,070,264 representing the balance at the date of modification of the original prepayment amount of $ 1,178,530 made in 2020. At the date of modification, the lease liability was remeasured using a discount rate of 4 %. As a result, the lease liability was increased by an amount of $ 1,070,264 and the right-of-use assets was decreased by an amount of $ 108,267 . These expenses are recorded in captions cost of sales and selling and general in the consolidated statements of comprehensive loss. As at December 31, 2022 the right-of-use asset and the lease liabilities amount to $ 680,980 and $ 799,090 respectively (2021 - $ 1,107,131 and $ Nil ). A balance due to the controlling shareholder and CEO of the Company amounted to $ 254,097 (2021 - $ 144,506 ) is included in accounts payable and accrued liabilities. The key management personnel of the Company, in accordance with IAS 24 Related Party Disclosures, are the members of the Board of Directors and certain officers. Total compensation to key management consisted of the following: 2022 2021 $ $ Salaries – key management 1,204,306 3,049,501 Pension contributions 22,479 59,377 Fees – Board of Directors 157,900 187,600 Share-based compensation – officers 2,017,348 6,182,573 Share-based compensation – Board of Directors 2,293,167 2,338,650 Other benefits – key management 244,621 237,903 Total compensation 5,939,821 12,055,604

Financial instruments	12 Months Ended
Financial instruments	Dec. 31, 2022
Financial instruments
Financial instruments	28. Financial instruments As part of its operations, the Company carries a number of financial instruments. It is management's opinion that the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments except as otherwise disclosed. The Company's overall risk management program focuses on the unpredictability of the financial market and seeks to minimize potential adverse effects on the Company's financial performance. The Company does not use derivative financial instruments to hedge these risks. Foreign currency risk The Company enters into transactions denominated in US dollars for which the related revenues, expenses, accounts receivable and accounts payable and accrued liabilities balances are subject to exchange rate fluctuations. As at December 31, the Company's exposure to foreign exchange risk for amounts denominated in US dollars is as follows: Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. Sensitivity analysis At December 31, 2022, if the US Dollar changes by 10 % against the Canadian dollar with all other variables held constant, the impact on pre-tax gain or loss and equity for the year ended December 31, 2022 would have been $ 1,470,000 (December 31, 2021 - $ 1,516,000 ). Credit concentration During the year ended December 31, 2022, two customers accounted for 52 % (December 31, 2021 – four customers for 79 %) of revenues from operations. Three customers accounted for 56 %, 16 % and 11 %, respectively (December 31, 2021 – one customer for 73 %) of trade accounts receivable with amounts owing to the Company of $ 18,894,727 (2021 - $ 12,063,636 ), representing the Company's major credit risk exposure. Credit concentration is determined based on customers representing 10 % or more of total revenues and/or total accounts receivable. Credit risk Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The maximum credit risk to which the Company is exposed as at December 31, 2022 represents the carrying amount of cash and cash equivalents, accounts receivable (except sales tax receivable), costs and profits in excess of billings on uncompleted contracts, deposits and royalties receivable. Cash and cash equivalents, which only comprise guaranteed investment certificates redeemable on relatively short notice by the Company, are held with major reputable financial institutions. Management has established a credit policy under which each new customer is analysed individually for creditworthiness before the Company’s payment and delivery terms and conditions are offered. The Company’s review could include reviewing external ratings, if they are available, financial statements, credit agency information, industry information and in some cases bank references. The Company’s exposure to credit risk is mainly influenced by the individual characteristics of each customer. In monitoring customer credit risk, customers are identified according to their characteristics such as their geographic location, industry, trading history with the Company and existence of previous financial difficulties. The Company does not generally require collateral or other security from customers on accounts receivable, however, the contract terms may include the possibility of recourse in the event of late payment. The Company believes that there is no unusual exposure associated with the collection of these receivables. The credit risk associated with costs and profits in excess of billings on uncompleted contracts is similar to that of accounts receivable, as these amounts are accumulated and converted to accounts receivable as invoicing milestones are reached. The royalties receivable are due from a company in which the Company has a strategic investments. The Company does not have collateral or other security associated with the collection of this receivable. The carrying amount of the royalties receivable have been discounted to reflect the time value of money and credit risk of the counterparty. The deposits are payments made to suppliers and entities from which the Company leases property. The Company does not have collateral or other security associated with the collection of these deposits. As at December 31, 2022 and 2021, no loss allowance has been recognized in connection with these deposits and the maximum exposure is the carrying amount of these deposits. During the years 2022 and 2021, provisions for expected credit losses were recorded, however, no amounts of financial assets have been written off. The accounts provisioned by the loss are still subject to enforcement activity in order to collect the balances due. Interest rate risk Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in interest rates. Changes in market interest rates may have an effect on the cash flows associated with some financial assets and liabilities, known as cash flow risk, and on the fair value of other financial assets or liabilities, known as price risk, and on the fair value of investments or liabilities, known as price risks. The Company is exposed to a risk of fair value on term loans as those financial instruments bear interest at fixed rates and to cash flow risk from the variable interest rate of the bank indebtedness. Price risk Price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market price (other than those arising from foreign currency risk and interest risk), whether those changes are caused by factors specific to the individual financial instrument or its issuers or factors affecting all similar financial instruments traded in the market. The most significant exposure to the price risk for the Company arises from its investments in shares and warrants of public companies quoted on the TSX Venture Exchange. If equity prices had increased or decreased by 25 % as at December 31, 2022, with all other variables held constant, the Company’s investments would have increased or decreased respectively, by approximately $ 1,841,484 (December 31, 2021 - $ 4,042,000 ). Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivery of cash or another financial asset. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating any investing and financing activities. The following table summarizes the contractual amounts payable and maturities of financial liabilities and other liabilities as at December 31, 2022: 1 Accounts payable and accrued liabilities exclude amounts which are not financial liabilities. The following table summarizes the contractual amounts payable and maturities of financial liabilities and other liabilities as at December 31, 2021: 1 Accounts payable and accrued liabilities exclude amounts which are not financial liabilities. The Company's Canadian subsidiary benefits from a line of credit of $ 500,000 , and the Italian subsidiary benefits from a 400,000 Euros ($ 576,000 ) line of credit. At December 31, 2022, $ 498,200 was drawn on the Canadian facility and 341,473 Euros ($ 493,702 ) was drawn on the Italian facility. The credit facilities both bear interest at variable rates which is the bank’s prime rate plus 1% , therefore, 7.45 % for the Canadian facility and 8 % for the Italian facility. There are no imposed financial covenants on the credit facilities. Fair value of financial instruments The fair value represents the amount that would be received for the sale of an asset or paid for the transfer of a liability in an orderly transaction between market participants at the measurement date. The fair value estimates are calculated at a specific date taking into consideration assumptions regarding the amounts, the timing of estimated future cash flows and discount rates. Accordingly, due to its approximate and subjective nature, the fair value must not be interpreted as being realizable in an immediate settlement of the financial instruments. There are three levels of fair value that reflect the significance of inputs used in determining fair values of financial instruments: Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 — inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3 — inputs for the asset or liability that are not based on observable market data. The fair values of cash and cash equivalents, trade accounts receivable, other receivables, deposits, bank indebtedness, accounts payable and accrued liabilities approximate their carrying amounts due to their short-term maturities. Investments in BGF and HPQ shares are valued at quoted market prices and are classified as Level 1. Royalties receivable are discounted according to their corresponding agreements and are classified as Level 2. Investments in HPQ warrants are valued using the Black -Scholes pricing model and are classified as Level 3 (note 11). The fair value of the term loans and the balance due on business combination as at December 31, 2022 is determined using the discounted future cash flows method and management's estimates for market interest rates for similar issuances. Accordingly, as a result , their fair market values correspond to their carrying amount. The term loans are classified as level 2 and the balance due on business combination as Level 3. 2022 2021 $ $ Cash 2,871,062 1,714,670 Accounts receivable 13,537,912 14,465,011 Accounts payable and accrued liabilities (1,713,717) (1,023,999) Total 14,695,257 15,155,682 2022 2021 % of total % of total Revenues revenues Revenues revenues $ % $ % Customer 1 5,598,653 29 7,308,191 24 Customer 2 4,314,225 23 7,019,953 23 Customer 3 — — 6,417,373 21 Customer 4 — — 3,551,900 11 Total 9,912,878 52 24,297,417 79 Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Bank indebtedness 991,902 991,902 991,902 — — — Accounts payable and accrued liabilities 1 9,620,591 9,620,591 9,620,591 — — — Term loans 389,987 520,444 59,917 190,587 180,000 89,940 Balance due on business combination 3,907,775 4,137,820 2,177,800 1,960,020 — — Lease liabilities 5,533,694 6,745,329 2,984,243 1,165,281 703,816 1,891,989 20,443,949 22,016,086 15,834,453 3,315,888 883,816 1,981,929 Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Accounts payable and accrued liabilities 1 9,586,423 9,586,423 9,586,423 — — — Term loans 190,905 263,232 85,731 67,561 62,823 47,117 Balance due on business combination 3,952,203 4,355,600 2,395,580 1,960,020 — — Lease liabilities 5,323,965 6,614,192 3,220,750 710,493 561,628 2,121,321 19,053,496 20,819,447 15,288,484 2,738,074 624,451 2,168,438

Contingent liabilities	12 Months Ended
Contingent liabilities	Dec. 31, 2022
Contingent liabilities
Contingent liabilities	29. Contingent liabilities The Company is currently a party to various legal proceedings. If management believes that a loss arising from these proceedings is probable and can reasonably be estimated, that amount of the loss is recorded. As additional information becomes available, any potential liability related to these proceedings is assessed and the estimates are revised, if necessary. Based on currently available information, management believes that the ultimate outcome of these proceedings, individually and in aggregate, will not have a material adverse effect on the Company’s financial position or overall trends in results of operations. The Company had received a government grant in prior years of approximately $ 800,000 to assist with the development of a new system of advanced waste treatment systems technology. The grant is potentially repayable at the rate of 3 % of any consideration received as a result of the project, for which funding has been received, to a maximum of the actual grant received. This repayment provision will remain in effect until May 30, 2024. The Company abandoned the project in 2011 and accordingly, no amount is expected to be repaid.

Capital management	12 Months Ended
Capital management	Dec. 31, 2022
Capital management
Capital management	30. Capital management The Company’s objectives in managing capital are: a) To ensure sufficient liquidity to support its current operations and execute its business plan; and b) To provide adequate return to the shareholders The Company’s primary objectives when managing capital is to ensure the Company continues as a going concern as well as to maintain optimal returns to shareholders and benefits for other stakeholders. The Company currently funds these requirements from cash flows from operations and with financing arrangements with third parties and shareholders. The Company is not subject to any externally imposed capital requirements. The Company monitors its working capital in order to meet its financial obligations. As at December 31, 2022, the Company’s working capital was $ 1,650,709 (2021 - $ 14,006,785 ). The management of capital includes shareholders’ equity for a total amount of $ 16,868,927 (2021 - $ 40,768,754 ) and term loans of $ 389,987 (2021 - $ 190,905 ), as well as cash and cash equivalents amounting to $ 3,445,649 (2021 - $ 12,202,513 ). There were no significant changes in the Company’s approach during the current and preceding fiscal year, however, In order to maintain or adjust capital structure, the Company may issue new shares, sell portions of its strategic investment and periodically purchase its own shares on the open market.

Income taxes	12 Months Ended
Income taxes	Dec. 31, 2022
Income taxes
Income taxes	31. Income taxes a) Income tax expenses is comprised of the following: b) Reconciliation of effective tax rate The applicable statutory tax rates are 26.5 % in 2022 and 26.5 % in 2021. The Company's applicable tax rate is the Canadian combined rates applicable in the jurisdiction in which the Company operates. c) Deferred tax assets and liabilities Recognized deferred tax assets and liabilities: As at December 31, 2022 and 2021, recognized deferred tax assets and liabilities are attributable to the following: Deferred taxes from temporary differences and unused tax losses and tax credits are summarized as follows: As at December 31, 2022 and 2021, the amounts and expiry dates of tax attributes and temporary differences for which no deferred tax assets were recognized are as follows: Deferred tax assets and investment tax credits have not been recognized in respect to these items because it is uncertain that future taxable profit will be available against which the Company can utilise the benefits therefrom. The generation of future taxable profit depends on the successful commercialisation of the Company’s products and technologies. 2022 2021 $ $ Current tax Current year 118,378 (155,714) Deferred tax Origination and reversal of temporary differences (6,219,309) (5,095,595) Change in unrecognized deductible temporary differences 6,176,915 4,511,349 (42,394) (584,246) Income tax expense (recovery) 75,984 (739,960) 2022 2021 $ $ Loss before income taxes (32,091,043) (39,171,899) Income tax rates 26.5 % 26.5 % Income tax recovery at the combined basic Federal and Provincial tax rates (8,504,126) (10,380,553) Permanent differences 2,165,385 5,079,805 Tax rate changes (826) 8,334 Prior year adjustment 115,118 60,533 Change in unrecognized deductible temporary differences 6,176,915 4,511,349 Other 123,518 (19,428) Income tax expense (recovery) 75,984 (739,960) Assets Liabilities Net 2022 2021 2022 2021 2022 2021 $ $ $ $ $ $ Non-capital losses carried forward 772,343 1,705,073 — — 772,343 1,705,073 Strategic investments — — — (656,507) — (656,507) Royalties receivable — — (373,063) (333,543) (373,063) (333,543) Property and equipment — — (155,833) (147,127) (155,833) (147,127) Intangibles — — (243,447) (468,167) (243,447) (468,167) Deferred income — — — (21,000) — (21,000) Right-of-use assets net of liabilities — — — (121,123) — (121,123) Tax assets (liabilities) 772,343 1,705,073 (772,343) (1,747,467) — (42,394) Set off of tax (772,343) (1,705,073) 772,343 1,705,073 — — Net tax assets (liabilities) — — — (42,394) — (42,394) Recognized Recognized Recognized January 1, on business in profit or December January in profit or December 2021 combination loss 31, 2021 1, 2022 loss 31, 2022 $ $ $ $ $ $ $ Non-capital losses carried forward 4,982,328 642,149 (3,919,404) 1,705,073 1,705,073 (932,730) 772,343 Strategic investments (4,919,499) — 4,262,992 (656,507) (656,507) 656,507 — Investment tax credits (273,854) — 273,854 — — — — Royalties receivable (280,900) — (52,643) (333,543) (333,543) (39,520) (373,063) Property and equipment (25,273) (2,840) (119,014) (147,127) (147,127) (8,706) (155,833) Intangibles — (559,949) 91,782 (468,167) (468,167) 224,720 (243,447) Deferred income — — (21,000) (21,000) (21,000) 21,000 — Right-of-use assets net of liabilities (188,802) — 67,679 (121,123) (121,123) 121,123 — (706,000) 79,360 584,246 (42,394) (42,394) 42,394 — December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Research and development expenses, without time limitation: 11,917,963 12,150,617 11,399,104 11,023,013 Federal research and development investment tax credits: 2029 299,881 — 299,881 — 2030 89,879 — 89,879 — 2031 223,759 — 223,759 — 2032 186,031 — 186,031 — 2033 105,216 — 105,216 — 2034 212,609 — 212,609 — 2035 488,555 — 488,555 — 2036 359,594 — 359,594 — 2037 253,885 — 253,885 — 2038 186,015 — 186,015 — 2039 340,728 — 465,535 — 2040 101,562 — 101,562 — 2041 167,461 — 359,115 — 2042 256,417 — — — 3,271,592 — 3,331,636 — December 31, 2022 December 31, 2021 Federal Provincial Italy Federal Provincial Italy $ $ $ $ $ $ Tax losses carried forward: 2032 2,866,759 2,866,759 — 628,948 — — 2033 2,047,643 2,047,643 — 2,047,643 1,490,639 — 2034 589,007 589,007 — 589,007 589,007 — 2035 703,664 416,827 — 703,664 416,827 — 2036 3,579,827 3,440,527 — 3,579,827 3,440,527 — 2037 1,577,876 1,568,739 — 1,577,876 1,568,739 — 2038 5,716,536 5,650,620 — 5,716,536 5,650,620 — 2039 4,772,060 4,079,919 — 4,163,315 4,079,919 — 2040 533,485 533,485 — — — — 2041 3,818,898 3,773,941 — 2,710,255 2,659,255 — 2042 16,135,868 16,140,505 — — — — Indefinite — — 908,073 — — 815,620 42,341,623 41,107,972 908,073 21,717,071 19,895,533 815,620 December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Other deductible temporary differences, Without time limitation: Right-of-use assets net of liabilities 687,896 687,896 — — Strategic investments 3,068,378 3,068,378 — — Financing costs 677,789 677,789 1,100,504 1,100,504 Intangible assets 3,460,822 3,194,890 3,712,181 3,431,133 Capital losses — — 464,768 464,768 7,894,885 7,628,953 5,277,453 4,996,405

Segment information	12 Months Ended
Segment information	Dec. 31, 2022
Segment information
Segment information	2022 2021 $ $ Brazil 162,797 1,475,608 Canada 11,933,904 7,383,884 England — 634 Germany 11,606 3,867 India 91,699 698,837 Israel 27,360 126,246 Italy 1,309,478 2,514,665 Mexico 371,668 920,818 Netherlands 112,634 — Poland 47,591 60,406 Saudi Arabia 1,511,142 7,019,953 South Africa 29,997 — Spain 22,049 1,178 United States of America 2,661,071 10,567,741 Vietnam 720,507 294,513 19,013,503 31,068,350 2022 2021 $ $ $ $ $ $ Canada India Total Canada India Total Property and equipment 3,372,356 21,096 3,393,452 3,685,974 26,963 3,712,937 Right-of-use assets 4,818,744 — 4,818,744 5,765,993 — 5,765,993 Intangible assets 2,104,848 — 2,104,848 2,774,198 — 2,774,198 Goodwill 2,660,607 — 2,660,607 2,660,607 — 2,660,607 12,956,555 21,096 12,977,651 14,886,772 26,963 14,913,735 32. Segment information The Company operates in one segment, based on financial information that is available and evaluated by the Company’s Board of Directors. The Company’s head office is located in Montreal, Quebec. The operations of the Company are located in three geographic areas: Canada, Italy and India. The following is a summary of the Company’s total revenues by geography: Revenue by product line and revenues recognized by revenue recognition method are presented in note 7. The following is a summary of selected asset categories by geographic market, at December 31: In 2022 and 2021, none of the selected asset categories above were located in Italy.

Subsequent events	12 Months Ended
Subsequent events	Dec. 31, 2022
Subsequent events
Subsequent events	33. Subsequent event On March 8, 2023, the Company announced it had completed a non-brokered private placement consisting of the issuance and sale of 5,000,000 units of the Company at a price of $ 1.00 per unit, for gross proceeds of $ 5,000,000 . Each unit consists of one common share of the Company and one common share purchase warrant. Each warrant entitles the holder thereof to purchase one common share at a price of $ 1.25 until March 7, 2025. The entire amount is allocated to the common shares as the fair value of the common shares on March 8, 2023 was $ 1.38 .

Significant accounting policies (Policies)	12 Months Ended
Significant accounting policies (Policies)	Dec. 31, 2022
Significant accounting policies [Abstract]
Business combinations	(a) Business combinations Business combinations are accounted for using the acquisition method. Goodwill is measured as the excess of the fair value of the consideration transferred over the net recognized amount of the identifiable assets acquired and liabilities assumed, all measured at the acquisition date. The consideration transferred is measured as the net of the fair values of assets transferred, liabilities assumed, and equity instruments issued by the Company at the acquisition date, including any asset or liability resulting from a contingent consideration arrangement, in exchange of the acquiree. The obligation to pay the contingent consideration is classified as a liability and measured as a financial instrument or as a provision. Changes in fair values that qualify as measurement period adjustments of preliminary purchase price allocations are adjusted in the current period and such changes are applied on a retroactive basis. Acquisition costs that the Company incurs in connection with a business combination are recognized in profit or loss as incurred, except for costs associated with the issuance of debt or equity securities.
Revenue recognition	(b) Revenue recognition Revenue from contracts is recognized for each performance obligation either over a period of time or at a point in time, depending on which method reflects the transfer of control of the goods and services underlying the particular performance obligation. i) Long-term contracts Long-term contracts involve made-to-order customized equipment and machines and are generally priced on a fixed fee basis. Under these contracts, the equipment or machines are made to a customer’s specifications and if a contract is terminated by the customer, the Company is entitled to the greater of the amounts invoiced at the termination date and the reimbursement of the costs incurred to date of termination, including a reasonable margin. Agreements that contain multiple deliverables require the Company to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance obligation. Revenue relating to long-term contracts is recognized over time based on the measure of progress determined by the Company’s efforts or inputs towards satisfying the performance obligation relative to the total expected inputs. The degree of completion is assessed based on the proportion of total costs and/or hours incurred to date, compared to total costs and/or hours anticipated to provide the service under the entire contract, excluding the effects of inputs that do not depict performance, e.g. uninstalled materials. For long-term contracts with uninstalled materials, the Company adjusts the transaction price and recognizes revenue on uninstalled materials to the extent of those costs incurred, i.e. at a zero percent profit margin, when certain conditions are met. Estimates are required to determine anticipated costs and/or hours on long-term contracts. A provision is made for the entire amount of expected loss, if any, in the period in which they are first determinable. Contract modifications are changes in scope and/or price that are approved by the parties to the contract. Approval may be written, oral or implied by customary business practices, and are legally enforceable. The Company accounts for modifications as a separate contract if the modifications add distinct goods or services that are priced commensurate with stand-alone selling prices or if the remaining goods or services are distinct from those already transferred, otherwise modifications are accounted for as part of the original contract. Costs and profits in excess of billings on uncompleted contracts and trade receivables are both rights to consideration in exchange for goods or services that the Company has transferred to a customer, however the classification depends on whether such right is only conditional on the passage of time (trade receivables) or if it is also conditional on something else (costs and profits in excess of billings on uncompleted contracts), such as the satisfaction of further performance obligations under the contract. Billings in excess of costs and profits on uncompleted contracts is the cumulative amount received and contractually receivable by the Company that exceeds the right to consideration resulting from the Company’s performance under a given contract. The costs to obtain long-term contracts such as sale commissions are recognized as Contract assets and recognized as selling expenses over time based on degree of completion of the related contract. ii) Sales of goods Revenue related to sales of goods, which may include powders and spare parts are measured based on the consideration specified in contracts with customers. The Company recognizes revenue at a point in time when it transfers control of the goods to the buyer. This is generally at the time the customer obtains legal title to the product and when it is physically transferred to the custody transfer point agreed with the customer. iii) Sale of intellectual property Sale of intellectual property is recognized at the date the recipient obtains control of the asset. Variable consideration related to the sale of intellectual property is recognized to the extent that it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved.
Foreign currency translation	(c) Foreign currency translation i) Foreign currency transactions Revenue and expense transactions in foreign currencies are translated into the functional currency of the respective entity using the average exchange rates prevailing at the time of the transaction. Foreign currency balances are translated into the functional currency of the respect ive entity at year end exchange rates for monetary items and at historical rates for non-monetary items. Translation gains or losses are included in the determination of net loss. ii) Foreign operations The assets and liabilities of foreign operations are translated into Canadian dollars using exchange rates prevailing at the end of the reporting period. Revenue and expense items are translated at the average exchange rates for the period. Exchange differences arising from the translation process of foreign operations are recognized as foreign currency translation adjustments in other comprehensive income and accumulated in equity.
Cash and cash equivalents	(d) Cash and cash equivalents Cash and cash equivalents are financial instruments readily convertible to a known amount of cash and not subject to a significant risk of changes in fair value. Cash equivalents include instruments with a maturity of three months or less from the date of acquisition and instruments with an original term longer than three months if there is no significant penalty for withdrawal within a three-month period from the date of acquisition.
Inventory	(e) Inventory Inventory is composed of spare parts for resale. Inventory is valued at the lower of cost and net realizable value. The cost of inventory is based on the first-in, first-out principle and comprises all costs of purchases. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs.
Deferred income taxes	(f) Income taxes i) Current tax Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the date of the consolidated statements of financial position. iii) Deferred tax Deferred tax is provided using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. The temporary difference is not provided for if it arises from the initial recognition of goodwill or the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the financial position reporting date and whose implementation is expected over the period in which the deferred tax is realized or recovered. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be used. Deferred tax assets and liabilities are presented as non-current. Assets and liabilities are offset where the entity has a legally enforceable right to offset current tax assets and liabilities or deferred tax assets and liabilities, and the respective assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity or different taxable entities which intend to settle the liabilities and assets on a net basis.
Earnings (loss) per share	(g) Earnings (loss) per share The Company presents basic earnings (loss) per share data for its common shares. Basic loss per share is computed by dividing net earnings (loss) by the weighted average number of common shares outstanding during the year. Diluted loss per share is computed similarly to basic earnings per share, except that the weighted average number of shares outstanding is increased to include shares from the assumed exercise of stock options and share purchase warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding share options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the year. Potential shares from all outstanding stock options and share purchase warrants are excluded from the calculation of diluted loss per share as their inclusion is considered anti-dilutive in years when a loss is incurred.
Property and equipment	(h) Property and equipment Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses if applicable. Cost includes expenditures that are directly attributable to the acquisition of the asset and bringing the asset into operation. Borrowing costs capitalized to asset under development represents the interest expense calculated under the effective interest method and does not include any fair value adjustments of investments designated at fair value through profit and loss. Government assistance and investment tax credits related to the purchase or development of property and equipment are recorded in reduction of the cost. When major parts of an item of property and equipment have different useful lives, they are accounted for separately. Property and equipment are depreciated from the acquisition date over their respective useful life. Depreciation of an asset under construction begins when it is available for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the manner intended by the Company. Depreciation is calculated using the following methods and rates: Impairment losses recognized in prior periods are assessed at each reporting date as to whether there are any indications that the previously recognized losses may no longer exist or may be decreased. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Property and equipment are assessed for impairment whenever there is an indication of impairment. Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted prospectively if appropriate. Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobiles Straight line over 7 years Leasehold improvements Lesser of the lease term or the useful life ( 20 years )
Leases	(i) Leases Under IFRS 16 Leases, at inception, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and a lease liability at the commencement date of the lease, i.e., the date the underlying asset is available for use. Right-of-use assets Right-of-use assets are measured at cost, less any accumulated depreciation and accumulated impairment losses, and adjusted for any remeasurement of lease liabilities. Cost of right-of-use assets is comprised of: - the initial measurement amount of the lease liabilities recognized ; - any lease payments made at or before the commencement date, less any lease incentives received; - any initial direct costs incurred; and - an estimate of costs to dismantle and remove the underlying asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease contract. Right-of-use assets are depreciated over the shorter period of the lease term and the useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset based on periods detailed above. The depreciation starts at the commencement date of the lease. Right-of-use assets are assessed for impairment whenever there is an indication that the right-of-use assets may be impaired. Lease liabilities Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date over the lease term. The present value of the lease payments is determined using the lessee’s incremental borrowing rate at the commencement date if the interest rate implicit in the lease is not readily determinable. The incremental borrowing rate is a function of the lessee’s incremental borrowing rate, the nature of the underlying asset, the location of the asset, the length of the lease and the currency of the lease contract. Generally, the Company uses the lessee’s incremental borrowing rate for the present value. At the commencement date, lease payments generally include fixed payments, less any lease incentives receivable, variable lease payments that depend on an index (e.g., based on inflation index) or a specified rate, and payments of penalties for terminating the lease, if the lease term reflects the lessee exercising the option to terminate the lease. Lease payments also include amounts expected to be paid under residual value guarantees and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. Variable lease payments that do not depend on an index or a specified rate are not included in the measurement of lease liabilities but instead are recognized as expenses in the period in which the event or condition that triggers the payment occurs. After the commencement date, the carrying amount of lease liabilities is increased to reflect the accretion of interest and reduced to reflect lease payments made. In addition, the carrying amount of lease liabilities is remeasured when there is a change in future lease payments arising from a change in an index or specified rate, if there is a modification to the lease terms and conditions, a change in the estimate of the amount expected to be payable under residual value guarantee, or if the Company changes its assessment of whether it will exercise a termination, extension or purchase option. The remeasurement amount of the lease liabilities is recognized as an adjustment to the right-of-use asset, or in the profit and loss statement when the carrying amount of the right- of-use asset is reduced to zero. Classification and presentation of lease-related expenses Depreciation charge for right-of-use assets, expenses related to variable lease payments not included in the measurement of lease liabilities and loss (gain) related to lease modifications are allocated in the Company’s profit and loss statement based on their function within the Company, while interest expense on lease liabilities is presented within finance costs. Cash flow classification Lease payments related to the principal portion of the lease liabilities are classified as cash flows from financing activities while lease payments related to the interest portion of the lease liabilities are classified as interest paid within cash flows from financing activities. Lease incentives received are classified as cash flows from investing activities. Variable lease payments not included in the measurement of lease liabilities are classified as cash flows from operating activities.
Government assistance and investment tax credits	(j) Government assistance and investment tax credits Investment tax credits are comprised of scientific research and experimental development tax credits. Government assistance and investment tax credits are recognized when there is reasonable assurance of their recovery and recorded as a reduction of the related expense or cost of the asset acquired, as applicable. Investment tax credits are subject to the customary approvals by the pertinent tax authorities. Adjustments required, if any, are reflected in the year when such assessments are received.
Intangible assets and Goodwill	(k) Intangible assets and Goodwill Intangible assets acquired separately are measured at cost on initial recognition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Identifiable intangible assets acquired in a business combination are recognized separately from goodwill if they meet the definition of an intangible asset and if their fair value can be measured reliably. The cost of these intangible assets equals their acquisition-date fair value. Subsequent to initial recognition, identifiable intangible assets acquired in a business combination are recorded at cost less accumulated amortization and impairment losses, if they are amortizable, otherwise only at cost net of accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized over the useful life of the asset and assessed for impairment whenever there is an indication of impairment. Amortization expense on the intangible assets with finite lives is recognized in the consolidated statements of comprehensive loss. Research costs are charged to comprehensive loss in the year they are incurred, net of related investment tax credits. Development costs are charged to comprehensive loss in the year they are incurred net of related investment tax credits unless they meet specific criteria related to technical, market and financial feasibility in order to be recognized as intangible assets which include: - the technical feasibility of completing the intangible asset so that it will be available for use or sale; - the Company has the intention to complete and the ability to use or sell the asset; - the asset will generate future economic benefits; - the Company has the resources to complete the asset; and - ability to measure reliably the expenditure during development. Costs to establish patents for internally developed technology are considered development costs and are charged to comprehensive loss in the year they are incurred unless they meet specific criteria related to technical, market and financial feasibility. Patent costs include legal and other advisor fees to obtain patents, and patent application fees. Amortization of the development costs is calculated on a straight -line basis over the remaining useful life of the related patent and begins when development is complete. During the period of development, the asset is tested annually for impairment. Residual values and useful lives are reviewed at each reporting date. Amortization is calculated on a straight-line basis: Goodwill represents the future economic benefits arising from a business combination that are not individually identified and separately recognized. Goodwill is carried at cost less accumulated impairment losses. Goodwill is not amortized but is tested for impairment annually or if there is an indication of impairment. Impairment losses recognized for goodwill cannot be reversed. (l) Impairment testing of goodwill, other intangible assets, property and equipment and right-of-use assets The carrying amounts of the Company’s non-financial assets are assessed at each reporting date to determine whether there is an indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. For impairment assessment purposes, assets are grouped at the lowest levels for which there are largely independent cash inflows (cash -generating units). As a result, some assets are tested individually for impairment , and some are tested at cash-generating unit level. Goodwill is allocated to those cash-generating units that are expected to benefit from synergies of a related business combination and represents the lowest level within the Company at which management monitors goodwill. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually. All other individual assets or cash-generating units are tested for impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. The recoverable amount of an asset or cash-generating unit (CGU) is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre- tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purposes of testing non-financial assets for impairment, management has identified one CGU. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its recoverable amount. Impairment losses are recognized in the consolidated statements of comprehensive loss. Impairment losses recognized in respect of the CGU are allocated first to reduce the carrying amount of goodwill allocated to the units, and then to reduce the carrying amounts on a pro-rata basis of the other assets in the unit. Useful life Production backlog 30 months Patents and development costs 1 to 21 years
Provisions and contingent liabilities	(m) Provisions and contingent liabilities Provisions for legal disputes, onerous contracts or other claims are recognized when the Company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic resources will be required from the Company and amounts can be estimated reliably. The timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. Provisions are discounted to their present values, where the time value of money is material. No liability is recognized if an outflow of economic resources as a result of present obligations is not probable. Such situations are disclosed as contingent liabilities unless the outflow of resources is remote.
Employee benefits	(n) Employee benefits Share-based payments The Company applies a fair value-based method of accounting to all share-based payments. Employee and director stock options are measured at their fair value of each tranche on the grant date and recognized in its respective vesting period. Non-employee stock options are measured when the services are rendered by the consultant at the fair value of the services received if the fair value can be measured reliably. In the case the fair value of the services cannot be measured reliably, the services are measured indirectly using the fair value of the equity instruments granted at grant date. The cost of stock options is presented as share-based payment expense. On the exercise of stock options, share capital is credited for the consideration received and for the fair value amounts previously credited to contributed surplus. The Company uses the Black-Scholes option-pricing model to estimate the fair value of share-based payments. Deferred profit-sharing plan The Company established a yearly Deferred Profit-Sharing Plan (“DPSP”) for all eligible employees who have materially and significantly contributed to the prosperity and profits of the Company. The significance of any contribution of any employee to the prosperity and profits of the Company for purposes of eligibility in the DPSP is determined by the Board of Directors of the Company upon such relevant information as the Board, in its sole discretion, may find relevant. All related persons to the Company are excluded from participating in the DPSP. For all eligible employees, the Company is required to contribute to the DPSP out of the profits of the Company. The amount of the Company’s contribution will be such amount which, in the opinion of its Board of Directors, is warranted by the profits and overall financial position of the Company. During the year, the Company contributed $ Nil to the DPSP ($ Nil in 2021). Obligations for contributions to the DPSP are recognized as an employee benefit expense in the consolidated statements of comprehensive loss in the periods during which services are rendered by employees. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid under the short-term incentive plan if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably.
Equity Instruments	(o) Equity instruments Issuance of equity instruments Incremental costs directly attributable to the issue of equity-classified shares are recognized as a deduction from the common shares and warrants, net of any tax effects. Upon issuance of units, the Company uses the residual value to allocate the net proceeds between common shares and warrants. Extinguishing financial liabilities with equity instruments When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Company measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. If the fair value of the equity instruments issued cannot be reliably measured, then the equity instruments shall be measured to reflect the fair value of the financial liability extinguished. Contributed surplus Contributed surplus includes amounts related to equity-settled share-based payments until such equity instruments are exercised or settled, in which case the amounts are transferred to common shares or reversed upon forfeiture if not vested. It also includes the unexercised conversion option at the maturity of the convertible debentures.
Financial Instruments	(p) Financial Instruments Recognition: The Company recognizes a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument. Purchases or sales of financial assets that require delivery of assets within the time frame generally established by regulation or convention in the marketplace (regular way trades) are recognized on the trade date, i.e., the date that the Company commits to purchase or sell the asset. Classification Financial assets are classified at amortized cost, fair value through profit or loss (“FVTPL”) or fair value through other comprehensive income (“FVOCI”) based on the Company’s business model for managing the financial assets and the contractual cash flow characteristics of these assets. Assessment and decision on the business model approach used is an accounting judgment. A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Company includes in this category cash and cash equivalents, trade accounts receivable, other receivables, royalties receivable and deposits. A financial asset is measured at fair value through profit or loss (“FVTPL”) if: (a) Its contractual terms do not give rise to cash flows on specified dates that are solely payments of principal and interest (SPPI) on the principal amount outstanding; or (b) It is not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell; or (c) At initial recognition, it is irrevocably designated as measured at FVTPL when doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognizing the gains and losses on them on different bases. The Company includes in this category strategic investments in equity instruments. All financial liabilities, other than those measured at fair value through profit or loss, are included in the financial liabilities measured at amortized cost. The Company includes in this category bank indebtedness, accounts payable and accrued liabilities and term loans. The balance due on business combination is measured at FVTPL. Initial measurement Financial assets and liabilities (other than financial assets at FVTPL) are measured initially at their fair value plus any directly attributable incremental costs of acquisition or issue. Financial assets and financial liabilities at FVTPL are recorded in the consolidated statements of financial position at fair value. All transaction costs for such instruments are recognized directly in profit or loss. Subsequent measurement Financial assets (other than financial assets at FVTPL) are measured at amortized cost using the effective interest method less any allowance for impairment. Gains and losses are recognized in profit or loss when the debt instruments are derecognized or impaired, as well as through the amortization process. Financial liabilities are measured at amortized cost using the effective interest method except for derivatives and financial liabilities designated at FVTPL. Gains and losses are recognized in profit or loss when the liabilities are derecognized, as well as through the amortization process. Changes in fair value of financial liabilities attributable to changes in the entity’s own credit risk are to be presented in other comprehensive income unless they affect amounts recorded in income. Fair value measurement principles Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Where financial assets and financial liabilities measured at fair value though profit or loss have a quoted price in an active market at the reporting date, the fair value is based on this price. A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from a stock exchange and those prices represent actual and regularly occurring market transactions on an arm’s length basis. Securities traded on stock exchanges are stated at market price based on the closing price on the relevant valuation day. Derecognition A financial asset is derecognized where the rights to receive cash flows from the asset have expired, or the Company has transferred its rights to receive cash flows from the asset. The Company derecognizes a financial liability when the obligation under the liability is discharged, cancelled, or expired. Offsetting of financial instruments Financial assets and financial liabilities are offset, and the net amount reported in the consolidated statements of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. Impairment of financial instruments The Company applies the “expected credit loss” (“ECL”) model to financial assets measured at amortized cost. The Company’s financial assets subject to this impairment model are cash and cash equivalents, trade and other receivables, costs and profits in excess of billings on uncompleted contracts, royalties receivable and deposits. The trade accounts receivable have no financing component and have maturities of less than 12 months at amortized cost and, as such, the Company applies the simplified approach for expected credit losses (ECLs) to all its trade accounts receivable. Therefore, the Company recognizes a loss allowance based on lifetime ECLs at each reporting date. The Company’s approach to ECLs reflects a probability-weighted outcome, the time value of money and reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions, and forecasts of future economic conditions. The Company uses the provision matrix as a practical expedient to measure ECLs on trade receivables and costs and profits in excess of billings on uncompleted contracts, based on days past due for groupings of receivables with similar loss patterns. Contracts with particular recovery history are analysed separately from other accounts. The loss rates are based on historical observed loss rates over the expected life of the receivables and are adjusted for forward-looking estimates to reflect differences between economic conditions during the period over which the historical data has been collected. Impairment losses are recognized in profit or loss and reflected in an allowance account presented in reduction of receivables and cost in excess of billings on uncompleted contracts. Write-off The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Failure to engage and communicate with the Company on alternative payment arrangements and failure to make payments within 90 days, amongst others, are considered possible indicators of no reasonable expectation of recovery of accounts receivable. Effective Interest Method The effective interest method is a method of calculating the amortized cost of a financial asset/financial liability and of allocating interest income/expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts/payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial instrument, or (when appropriate) a shorter period, to the net carrying amount on initial recognition.
Future changes and amendments to accounting standards and interpretations	(q) Future Changes and Amendments to Accounting Standards and Interpretations i) IAS 1 Presentation of Financial Statements - Accounting Policies In 2021, the IASB amended IAS 1, Presentation of Financial Statements, to require entities to disclose their material accounting policy information rather than their significant accounting policies. Additional amendments to IAS 1 are made to explain how an entity can identify a material accounting policy. The amendments are effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. ii) IAS 1 Presentation of Financial Statements - Classification of Liabilities The IASB released Classification of Liabilities as Current or Non-current (Amendments to IAS 1), which clarifies the guidance in IAS 1 Presentation of Financial Statements on whether a liability should be classified as either current or non- current relating to the right to defer settlement of the liability for at least twelve months after the reporting date. The amendment is effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. iii) IAS 12 Income Taxes The IASB released Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12). The amendment relates to the recognition of deferred tax when an entity accounts for transactions, such as leases or decommissioning obligations, by recognizing both an asset and a liability. The objective of this amendment is to narrow the initial recognition exemption in paragraphs 15 and 24 of IAS 12, so that it would not apply to transactions that give rise to both taxable and deductible temporary differences, to the extent the amounts recognized for the temporary differences are the same. The amendment is effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. iv) IAS 37 Provisions, Contingent Liabilities and Contingent Assets The IASB released Onerous Contracts - Cost of Fulfilling a Contract (Amendments to IAS 37). The amendments specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. Costs to be included comprise the costs that relate directly to the contract, which includes both incremental costs of fulfilling the contract and an allocation of other costs that relate directly to fulfilling the contract. The amendment is effective for annual reporting periods beginning on or after January 1, 2023, with earlier application permitted. The Company has determined that the adoption of these standards or amendments will not have a significant impact on its consolidated financial statements as of the date of adoption.

Significant accounting policies (Tables)	12 Months Ended
Significant accounting policies (Tables)	Dec. 31, 2022
Significant accounting policies [Abstract]
Schedule of estimated useful lives of property and equipment	Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobiles Straight line over 7 years Leasehold improvements Lesser of the lease term or the useful life ( 20 years )
Schedule of estimated useful lives of intangible assets	Useful life Production backlog 30 months Patents and development costs 1 to 21 years

Business combination (Tables)	12 Months Ended
Business combination (Tables)	Dec. 31, 2022
Business combination [Abstract]
Schedule of final allocation of the purchase price	$ Total consideration Consideration paid at closing 1 Contingent consideration 3,841,999 Consideration paid at closing and continent consideration 3,842,000 Settlement of pre-existing loan receivable from Pyro Green-Gas 1,744,400 5,586,400 Net assets acquired Current assets 1 5,186,086 ROU asset 477,608 Property and equipment 42,552 Intangible assets and Goodwill 2 4,780,607 Deferred income tax asset 79,360 Current liabilities (4,507,907) Non-current liabilities (471,906) 5,586,400 1 Includes $ 807,946 of cash and trade receivables with a net fair value of $ 3,255,000 , including an allowance for expected credit losses of $ 512,592 . 2 The goodwill of $ 2,660,607 recorded on the transaction is mainly attributable to the expected growth in biogas upgrading market and the expertise of the workforce, and it is not expected to be deductible for tax purposes.

Revenues (Tables)	12 Months Ended
Revenues (Tables)	Dec. 31, 2022
Revenues [Abstract]
Schedule of revenues by product line	2022 2021 $ $ Revenue from contracts with customers by product line: High purity metallurgical grade silicon & solar grade silicon from quartz (PUREVAP™) 6,272,697 6,138,111 Aluminium and zinc dross recovery (DROSRITE™) 1,912,807 7,940,771 Development and support related to systems supplied to the U.S. Navy 1,288,356 7,522,809 Torch -related sales 5,558,210 2,084,511 Biogas upgrading and pollution controls 3,347,443 6,800,090 Other sales and services 633,990 582,058 19,013,503 31,068,350
Schedule of revenues by recognition method	2022 2021 $ $ Revenue from contracts with customers: Sales of goods under long-term contracts recognized over time 13,997,163 25,918,594 Sales of goods at a point of time 1,135,498 1,533,910 Other revenue: Sale of intellectual properties (i) 3,600,000 3,300,000 Royalties 280,842 315,846 19,013,503 31,068,350

Cash and cash equivalents (Tables)	12 Months Ended
Cash and cash equivalents (Tables)	Dec. 31, 2022
Cash and cash equivalents [Abstract]
Schedule of cash and cash equivalents	2022 2021 $ $ Cash 3,445,649 3,568,561 Guaranteed investment certificates — 8,633,952 Cash and cash equivalents 3,445,649 12,202,513

Accounts receivable (Tables)	12 Months Ended
Accounts receivable (Tables)	Dec. 31, 2022
Accounts receivable [Abstract]
Schedule of accounts receivables	As at December 31, 2022 the allowance for expected credit loss on trade accounts receivable is $ 4,693,283 (2021 - $ 520,000 ), $ 543,283 which was included through the business combination and only varied due to foreign exchange, and $ 4,150,000 recognized during 2022. The portion recognized during the year includes $ 3,765,000 attributable to one specific customer, whereby the carrying amount has been reduced from $ 12,810,231 to $ 9,045,231 . The carrying value of all other trade receivables was reduced from $ 9,887,011 to $ 8,958,728 . On the basis of the Company’s expected credit loss policy, the allowance was determined generally by applying a loss rate of 1 % on balances 1-30 days past the invoice date, 2 % for 31-60 days, 3 % for 61-90 days and a minimum of 10 % for those beyond 90 days. Specific consideration was applied for situations where the receivable is a holdback on a contract, and also for customers that have exceeded normal payment terms. December 31, December 31, 2022 2021 $ $ Current 6,578,269 1,919,786 1 – 30 days 15,959 32,028 31 – 60 days 57,944 7,006,652 61 – 90 days 718,239 788,330 Greater than 90 days 13,790,716 6,317,239 Holdback receivable 1,536,115 974,878 Total trade accounts receivable 22,697,242 17,038,913 Allowance for expected credit loss (4,693,283) (520,000) Other receivables 240,560 270,536 Sales tax receivable 380,112 850,167 18,624,631 17,639,616
Schedule of allowance for credit losses	Opening allowance January 1, 2021 — Business combination 512,592 Foreign exchange 7,408 Loss allowance at December 31, 2021 520,000 Loss recognized during the year 4,150,000 Foreign exchange 23,283 Loss allowance at December 31, 2022 4,693,283

Strategic investments (Tables)	12 Months Ended
Strategic investments (Tables)	Dec. 31, 2022
Strategic investments [Abstract]
Schedule of components of strategic investments	December 31, December 31, 2022 2021 $ $ Beauce Gold Fields (“BGF”) shares – level 1 56,419 123,095 HPQ Silicon Inc. (“HPQ”) shares - level 1 5,415,749 12,306,196 HPQ warrants – level 3 770,466 2,472,368 6,242,634 14,901,659 (“BGF”) shares – level 1 (“HPQ”) shares - level 1 HPQ warrants – level 3 Quantity $ Quantity $ Quantity $ Balance, December 31, 2020 1,025,794 123,095 14,990,200 16,489,220 25,844,600 23,379,435 Additions — — 8,268,000 8,070,109 — — Exercised — — 16,250,000 11,700,000 (16,250,000) (9,181,250) Disposed — — (12,755,600) (14,252,732) — — Change in the fair value — — — (9,700,401) — (11,725,817) Balance, December 31, 2021 1,025,794 123,095 26,752,600 12,306,196 9,594,600 2,472,368 Additions — — 6,800,000 3,196,000 6,800,000 408,000 Disposed — — (11,447,500) (3,922,244) — — Change in the fair value — (66,676) — (6,164,203) — (2,109,902) Balance, December 31, 2022 1,025,794 56,419 22,105,100 5,415,749 16,394,600 770,466
Schedule of changes in strategic investments	Number of Number of warrants warrants Exercise Expiry date Dec 31, 2021 Additions Exercised Dec 31, 2022 price ($) April 29, 2023 1,200,000 — — 1,200,000 0.10 June 2, 2023 4,394,600 — — 4,394,600 0.10 September 3, 2023 4,000,000 — — 4,000,000 0.61 April 20, 2024 — 6,800,000 — 6,800,000 0.60 9,594,600 6,800,000 — 16,394,600
Schedule of assumptions used in estimating fair value of the HPQ warrants	Number of warrants 6,800,000 Date of issuance April 20, 2022 Exercise price ($) 0.60 Assumptions under the Black-Scholes model: Fair value of the shares ($) 0.47 Risk-free interest rate (%) 2.47 Expected volatility (%) 107.60 Expected dividend yield – Contractual remaining life (number of months) 24 2022 2021 Number of warrants 1,200,000 4,394,600 4,000,000 6,800,000 1,200,000 4,394,600 4,000,000 Date of issuance April 29, 2020 June 2, 2020 Sept. 3, 2020 April 20, 2022 April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.1 0.1 0.61 0.60 0.1 0.1 0.61 Assumptions under the Black- Scholes model: Fair value of the shares ($) 0.25 0.25 0.25 0.25 0.46 0.46 0.46 Risk-free interest rate (%) 4.03 4.03 4.03 4.03 1.22 1.22 1.22 Expected volatility (%) 80.55 73.74 76.85 74.58 89.88 94.01 110.47 Expected dividend yield – – – – – – – Contractual remaining life (in months) 4 5 8 16 16 17 20

Royalties receivable (Tables)	12 Months Ended
Royalties receivable (Tables)	Dec. 31, 2022
Royalties receivable [Abstract]
Schedule of royalties receivable	December 31 December 31 2022 2021 $ $ Opening balance 1,258,654 1,060,000 Accretion interest 118,290 132,809 Royalties recognized during the year 450,000 450,000 Discounting (169,158) (134,155) Amounts received during the year (250,000) (250,000) Balance at end of the year 1,407,786 1,258,654 Current portion 455,556 311,111 Non-current portion 952,230 947,543 1,407,786 1,258,654

Deposits (Tables)	12 Months Ended
Deposits (Tables)	Dec. 31, 2022
Deposits
Schedule of components of deposits	December 31 December 31 2022 2021 $ $ Current portion: Suppliers 392,309 1,236,211 Security deposit on leased premises 40,241 92,241 Total current 432,550 1,328,452 Non-current portion: Suppliers 7,250 1,952 Security deposit on leased premises 38,803 246,804 Total non-current 46,053 248,756 Total deposits 478,603 1,577,208

Property and equipment (Tables)	12 Months Ended
Property and equipment (Tables)	Dec. 31, 2022
Property and equipment.
Schedule of components and movements in property and equipment	(1) The adjustment to additions to Machinery and Equipment of $ 89,085 , relates to the discounting of the non-interest-bearing loan from the Economic Development Agency of Canada, representing government assistance (see note 21). Machinery Equipment Computer and Leasehold under equipment equipment Automobiles improvements construction Total $ $ $ $ $ $ Cost Balance at December 31, 2020 549,659 1,621,899 306,164 180,901 1,940,234 4,598,857 Acquired through business combination 13,585 28,967 — — — 42,552 Additions 245,984 384,092 30,495 752,204 84,143 1,496,918 Balance at December 31, 2021 809,228 2,034,958 336,659 933,105 2,024,377 6,138,327 Additions (1) 164,059 (89,085) — 209,435 — 284,409 Assets under construction put in service — 1,065,672 — 958,705 (2,024,377) — Balance at December 31, 2022 973,287 3,011,545 336,659 2,101,245 — 6,422,736 Accumulated depreciation Balance at December 31, 2020 509,112 1,441,642 21,748 96,785 — 2,069,287 Depreciation 88,410 182,739 59,959 24,995 — 356,103 Balance at December 31, 2021 597,522 1,624,381 81,707 121,780 — 2,425,390 Depreciation 146,550 297,021 57,543 102,780 — 603,894 Balance at December 31, 2022 744,072 1,921,402 139,250 224,560 — 3,029,284 Carrying amounts Balance at December 31, 2021 211,706 410,577 254,952 811,325 2,024,377 3,712,937 Balance at December 31, 2022 229,215 1,090,143 197,409 1,876,685 — 3,393,452

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2022
Leases
Schedule of components and movements in right of use assets	Land and Computer building equipment Total $ $ $ Balance at January 1, 2021 3,688,315 12,685 3,701,000 Additions - business combination 477,608 — 477,608 Additions 2,157,796 — 2,157,796 Depreciation (566,182) (4,228) (570,411) Balance at December 31, 2021 5,757,537 8,457 5,765,993 Modification of lease agreements (311,421) — (311,421) Depreciation (631,600) (4,228) (635,828) Balance at December 31, 2022 4,814,516 4,229 4,818,744
Schedule of movements in lease liabilities	$ Balance at January 1, 2021 2,988,542 Addition - business acquisition 477,608 Additions - other 2,120,893 Payments (263,078) Balance at December 31, 2021 5,323,965 Modification of lease agreements 867,110 Payments (657,381) Balance at December 31, 2022 5,533,694 Current portion 2,934,236 Non-current portion 2,389,729 Balance at December 31, 2021 5,323,965 Current portion 2,672,212 Non-current portion 2,861,482 Balance at December 31, 2022 5,533,694
Schedule of amount recognized in the statement of comprehensive loss	2022 2021 $ $ Depreciation of right-of-use assets 635,828 570,411 Interest on lease liabilities 378,611 307,691 Expense related to lease payments excluded in the measurement of lease liabilities 243,209 178,707
Schedule of maturity analysis for contractual undiscounted cash flows of lease liabilities	$ 2023 2,984,243 2024 592,719 2025 572,562 2026 474,484 2027 229,332 Thereafter 1,891,989 6,745,329

Intangible assets (Tables)	12 Months Ended
Intangible assets (Tables)	Dec. 31, 2022
Intangible assets.
Schedule of components and movements in intangible assets	Production Development backlog Patents costs Total $ $ $ $ Cost Balance at December 31, 2020 — 768,392 244,871 1,013,263 Acquired through business combination 2,120,000 — — 2,120,000 Additions — 214,497 — 214,497 Write-off — (85,544) — (85,544) Balance at December 31, 2021 2,120,000 897,345 244,871 3,262,216 Additions — 208,680 — 208,680 Balance at December 31, 2022 2,120,000 1,106,025 244,871 3,470,896 Accumulated amortization Balance at December 31, 2020 — 58,125 49,524 107,649 Amortization 353,333 10,528 16,508 380,369 Balance at December 31, 2021 353,333 68,653 66,032 488,018 Amortization 848,000 13,522 16,508 878,030 Balance at December 31, 2022 1,201,333 82,175 82,540 1,366,048 Carrying amounts Balance at December 31, 2021 1,766,667 828,692 178,839 2,774,198 Balance at December 31, 2022 918,667 1,023,850 162,331 2,104,848

Accounts payable and accrued liabilities (Tables)	12 Months Ended
Accounts payable and accrued liabilities (Tables)	Dec. 31, 2022
Accounts payable and accrued liabilities
Schedule of components of accounts payable and accrued liabilities	December 31 December 31 2022 2021 $ $ Accounts payable 6,065,996 5,457,259 Accrued liabilities 2,891,053 3,730,048 Sale commissions payable 1 904,724 737,364 Accounts payable to the controlling shareholder and CEO 254,097 144,506 10,115,870 10,069,177 1 Sale commissions payable relate to the costs to obtain long-term contracts with clients.

Term loans (Tables)	12 Months Ended
Term loans (Tables)	Dec. 31, 2022
Term loans
Schedule of components and movements of term loans	Economic Development Agency Other Term Other Term Canada Emergency Business of Canada Loan 1 Loans 2 Loans 3 Account Loan 4 Total $ $ $ $ $ Balance, December 31, 2020 75,800 36,907 — — 112,707 Assumed through business combination — — 36,520 50,000 86,520 Accretion 12,185 — — — 12,185 Payments — (12,207) (8,300) — (20,507) Balance, December 31, 2021 87,985 24,700 28,220 50,000 190,905 Additions 292,941 292,941 Discounting (89,085) — — — (89,085) Accretion 28,229 — — — 28,229 Payments — (13,083) (19,920) — (33,003) Balance, December 31, 2022 320,070 11,617 8,300 50,000 389,987 Less current portion — (11,617) (8,300) (50,000) (69,917) Balance, December 31, 2022 320,070 — — — 320,070 1 maturing in 2029, non-interest bearing, payable in equal instalments from April 2024 to March 2029. 2 maturing October 23, 2023 bearing interest at a rate of 6.95 % per annum, payable in monthly instalments of $ 1,200 secured by automobile (carrying amount of $ 10,795 as at December 31, 2022) 3 maturing in May 2023, payable in monthly instalments of $ 1,660 , bearing interest at 7.45 % 4 loan bearing no interest and no minimum repayment, if repaid by December 2023

Shareholders' equity (Tables)	12 Months Ended
Shareholders' equity (Tables)	Dec. 31, 2022
Shareholders' equity
Schedule of activity in stock options	(1) The weighted fair market value of the share price for options exercised in 2022 was $ 1.44 ($ 5.48 in 2021). Weighted Number of average options exercise price $ Balance – December 31, 2020 9,040,000 1.57 Granted 2,970,000 4.55 Exercised (1) (3,482,000) 0.32 Forfeited (125,000) 4.41 Balance, December 31, 2021 8,403,000 3.10 Granted 2,475,000 3.55 Exercised (1) (2,440,000) 0.58 Forfeited (242,500) 4.07 Balance, December 31, 2022 8,195,500 3.96
Schedule of assumptions used in measurement of fair value of stock options	Years ended December 31, 2022 2021 Number of options granted or recognized 2,475,000 650,000 2,970,000 Exercise price ($) 3.55 3.02 4.55 Fair value of each option under the Black-Scholes pricing model ($) 2.37 2.02 2.99 Assumptions under the Black-Scholes model: Fair value of the shares ($) 3.54 3.02 4.52 Risk-free interest rate (%) 2.43 3.38 1.11 Expected volatility (%) 83.17 83.15 83.00 Expected dividend yield — — — Expected life (number of months) 60 60 60
Schedule of outstanding options	(1) At December 31, 2022, the weighted average exercise price for options outstanding which are exercisable was $ 3.96 . Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2021 Granted Exercised Forfeitures Dec 31, 2022 vested (1) per option Expiry date $ November 3, 2017 2,400,000 — (2,400,000) — — — 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 40,000 — (40,000) — — — 0.52 October 29, 2023 September 29, 2019 100,000 — — — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,243,000 — — (42,500) 2,200,500 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — (200,000) 50,000 37,500 4.00 October 26, 2025 April 6, 2021 550,000 — — — 550,000 410,000 8.47 April 6, 2026 June 1, 2021 200,000 — — — 200,000 100,000 6.59 June 1, 2026 June 14, 2021 100,000 — — — 100,000 50,000 6.70 June 14, 2026 October 14, 2021 100,000 — — — 100,000 30,000 5.04 October 14, 2026 December 17, 2021 1,920,000 — — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 100,000 — — — 100,000 30,000 3.61 December 30, 2026 January 3, 2022 — 450,000 — — 450,000 450,000 3.36 January 3, 2027 April 5, 2022 — 400,000 — — 400,000 40,000 2.96 April 5, 2027 June 2, 2022 — 1,500,000 — — 1,500,000 375,000 3.88 June 2, 2027 July 13, 2022 — 125,000 — — 125,000 12,500 2.14 July 13, 2027 8,403,000 2,475,000 (2,440,000) (242,500) 8,195,500 5,730,500 3.96 Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2020 Granted Exercised Forfeitures Dec 31, 2021 vested per option Expiry date $ November 3, 2017 2,420,000 — (20,000) — 2,400,000 2,400,000 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 70,000 — (30,000) — 40,000 40,000 0.52 October 29, 2023 September 29, 2019 200,000 — (100,000) — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,450,000 — (82,000) (125,000) 2,243,000 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — — 250,000 125,000 4.00 October 26, 2025 April 6, 2021 — 550,000 — — 550,000 320,000 8.47 April 6, 2026 June 1, 2021 — 200,000 — — 200,000 50,000 6.59 June 1, 2026 June 14, 2021 — 100,000 — — 100,000 25,000 6.70 June 14, 2026 October 14, 2021 — 100,000 — — 100,000 10,000 5.04 October 14, 2026 December 17, 2021 — 1,920,000 — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 — 100,000 — — 100,000 100,000 3.61 December 30, 2026 9,040,000 2,970,000 (3,482,000) (125,000) 8,403,000 7,265,500 3.10
Schedule of activity in warrants	Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2021 Issued Exercised Expired 2022 warrant Expiry date Issuance of units – October 19, 2022 — 1,014,600 — — 1,014,600 1.75 Oct 19, 2024 — 1,014,600 — — 1,014,600 1.75 Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2020 Issued Exercised Expired 2021 warrant Expiry date $ Issuance of units – September 28, 2018 3,448,276 — (3,448,276) — — 0.58 January 28, 2021 Issuance of units – October 19, 2018 100,000 — (100,000) — — 0.58 February 13, 2021 Issuance of units – May 15, 2019 1,355,500 — (1,355,500) — — 0.85 May 15, 2021 Issuance of units – May 28, 2019 750,000 — (750,000) — — 0.85 May 24, 2021 Issuance of units – June 19, 2019 500,000 — (500,000) — — 0.85 June 19, 2021 Issuance of units – October 25, 2019 225,000 — (225,000) — — 0.75 October 25, 2021 Issuance of units – November 10, 2020 1,677,275 — (1,672,000) (5,275) — 4.5 November 10, 2022 Issuance of warrants – November 10, 2020 — — (95,707) — — 4.5 November 10, 2022 8,056,051 — (8,146,483) (5,275) —

Supplemental disclosure of cash flow information (Tables)	12 Months Ended
	Dec. 31, 2022
Supplemental disclosure of cash flow information
Summary of supplemental disclosure of cash flow information	2022 2021 $ $ Accounts receivable (985,015) (12,372,139) Costs and profits in excess of billings on uncompleted contracts 3,871,413 (3,849,077) Inventory (988,821) (839,352) Investment tax credits receivable (19,891) 1,015,862 Royalties receivable (30,842) (65,845) Deposits 2,277,136 145,379 Contract assets (562,809) — Prepaid expenses (53,942) 39,111 Accounts payable and accrued liabilities 346,003 1,953,208 Billings in excess of costs and profits on uncompleted contracts 270,762 1,485,969 Income taxes 267,414 (99,072) 4,391,408 (12,585,956)

Net finance costs (Tables)	12 Months Ended
Net finance costs (Tables)	Dec. 31, 2022
Net finance costs
Summary of net finance costs	2022 2021 $ $ Financial expenses Interest on term loans 3,198 87,775 Interest on lease liabilities 378,611 307,691 Interest accretion on balance due on business combination 173,350 110,204 Interest accretion on long term loans 28,229 12,185 Penalties and other interest expenses 85,644 19,324 669,032 537,179 Financial income Interest accretion on royalty receivable (118,290) (132,809) Net finance costs 550,742 404,370

Loss per share (Tables)	12 Months Ended
Loss per share (Tables)	Dec. 31, 2022
Earnings (loss) per share
Summary of reconciliation between the number of basic and fully diluted shares outstanding	2022 2021 $ $ Weighted daily average of Common shares 170,953,374 166,645,546 Dilutive effect of stock options — — Dilutive effect of warrants — — Weighted average number of diluted shares 170,953,374 166,645,546 Number of anti-dilutive stock options and warrants excluded from fully diluted loss per share calculation 6,745,100 8,403,000

Related party transactions (Tables)	12 Months Ended
Related party transactions (Tables)	Dec. 31, 2022
Related party transactions
Summary of total compensation to key management	2022 2021 $ $ Salaries – key management 1,204,306 3,049,501 Pension contributions 22,479 59,377 Fees – Board of Directors 157,900 187,600 Share-based compensation – officers 2,017,348 6,182,573 Share-based compensation – Board of Directors 2,293,167 2,338,650 Other benefits – key management 244,621 237,903 Total compensation 5,939,821 12,055,604

Financial instruments (Tables)	12 Months Ended
Financial instruments (Tables)	Dec. 31, 2022
Financial instruments
Summary of amount denominated in foreign currency	2022 2021 $ $ Cash 2,871,062 1,714,670 Accounts receivable 13,537,912 14,465,011 Accounts payable and accrued liabilities (1,713,717) (1,023,999) Total 14,695,257 15,155,682
Summary of credit risk and credit concentration	2022 2021 % of total % of total Revenues revenues Revenues revenues $ % $ % Customer 1 5,598,653 29 7,308,191 24 Customer 2 4,314,225 23 7,019,953 23 Customer 3 — — 6,417,373 21 Customer 4 — — 3,551,900 11 Total 9,912,878 52 24,297,417 79
Summary of contractual amounts payable and maturities of financial liabilities	1 Accounts payable and accrued liabilities exclude amounts which are not financial liabilities. 1 Accounts payable and accrued liabilities exclude amounts which are not financial liabilities. Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Bank indebtedness 991,902 991,902 991,902 — — — Accounts payable and accrued liabilities 1 9,620,591 9,620,591 9,620,591 — — — Term loans 389,987 520,444 59,917 190,587 180,000 89,940 Balance due on business combination 3,907,775 4,137,820 2,177,800 1,960,020 — — Lease liabilities 5,533,694 6,745,329 2,984,243 1,165,281 703,816 1,891,989 20,443,949 22,016,086 15,834,453 3,315,888 883,816 1,981,929 Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Accounts payable and accrued liabilities 1 9,586,423 9,586,423 9,586,423 — — — Term loans 190,905 263,232 85,731 67,561 62,823 47,117 Balance due on business combination 3,952,203 4,355,600 2,395,580 1,960,020 — — Lease liabilities 5,323,965 6,614,192 3,220,750 710,493 561,628 2,121,321 19,053,496 20,819,447 15,288,484 2,738,074 624,451 2,168,438

Income taxes (Tables)	12 Months Ended
Income taxes (Tables)	Dec. 31, 2022
Income taxes
Summary of income tax expenses	2022 2021 $ $ Current tax Current year 118,378 (155,714) Deferred tax Origination and reversal of temporary differences (6,219,309) (5,095,595) Change in unrecognized deductible temporary differences 6,176,915 4,511,349 (42,394) (584,246) Income tax expense (recovery) 75,984 (739,960)
Summary of reconciliation of effective tax rate	2022 2021 $ $ Loss before income taxes (32,091,043) (39,171,899) Income tax rates 26.5 % 26.5 % Income tax recovery at the combined basic Federal and Provincial tax rates (8,504,126) (10,380,553) Permanent differences 2,165,385 5,079,805 Tax rate changes (826) 8,334 Prior year adjustment 115,118 60,533 Change in unrecognized deductible temporary differences 6,176,915 4,511,349 Other 123,518 (19,428) Income tax expense (recovery) 75,984 (739,960)
Summary of recognized deferred tax assets and liabilities	Recognized Recognized Recognized January 1, on business in profit or December January in profit or December 2021 combination loss 31, 2021 1, 2022 loss 31, 2022 $ $ $ $ $ $ $ Non-capital losses carried forward 4,982,328 642,149 (3,919,404) 1,705,073 1,705,073 (932,730) 772,343 Strategic investments (4,919,499) — 4,262,992 (656,507) (656,507) 656,507 — Investment tax credits (273,854) — 273,854 — — — — Royalties receivable (280,900) — (52,643) (333,543) (333,543) (39,520) (373,063) Property and equipment (25,273) (2,840) (119,014) (147,127) (147,127) (8,706) (155,833) Intangibles — (559,949) 91,782 (468,167) (468,167) 224,720 (243,447) Deferred income — — (21,000) (21,000) (21,000) 21,000 — Right-of-use assets net of liabilities (188,802) — 67,679 (121,123) (121,123) 121,123 — (706,000) 79,360 584,246 (42,394) (42,394) 42,394 —
Summary of temporary differences and unused tax losses and tax credits	Assets Liabilities Net 2022 2021 2022 2021 2022 2021 $ $ $ $ $ $ Non-capital losses carried forward 772,343 1,705,073 — — 772,343 1,705,073 Strategic investments — — — (656,507) — (656,507) Royalties receivable — — (373,063) (333,543) (373,063) (333,543) Property and equipment — — (155,833) (147,127) (155,833) (147,127) Intangibles — — (243,447) (468,167) (243,447) (468,167) Deferred income — — — (21,000) — (21,000) Right-of-use assets net of liabilities — — — (121,123) — (121,123) Tax assets (liabilities) 772,343 1,705,073 (772,343) (1,747,467) — (42,394) Set off of tax (772,343) (1,705,073) 772,343 1,705,073 — — Net tax assets (liabilities) — — — (42,394) — (42,394)
Summary of amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized	December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Research and development expenses, without time limitation: 11,917,963 12,150,617 11,399,104 11,023,013 Federal research and development investment tax credits: 2029 299,881 — 299,881 — 2030 89,879 — 89,879 — 2031 223,759 — 223,759 — 2032 186,031 — 186,031 — 2033 105,216 — 105,216 — 2034 212,609 — 212,609 — 2035 488,555 — 488,555 — 2036 359,594 — 359,594 — 2037 253,885 — 253,885 — 2038 186,015 — 186,015 — 2039 340,728 — 465,535 — 2040 101,562 — 101,562 — 2041 167,461 — 359,115 — 2042 256,417 — — — 3,271,592 — 3,331,636 —
Summary of tax losses carried forward	December 31, 2022 December 31, 2021 Federal Provincial Italy Federal Provincial Italy $ $ $ $ $ $ Tax losses carried forward: 2032 2,866,759 2,866,759 — 628,948 — — 2033 2,047,643 2,047,643 — 2,047,643 1,490,639 — 2034 589,007 589,007 — 589,007 589,007 — 2035 703,664 416,827 — 703,664 416,827 — 2036 3,579,827 3,440,527 — 3,579,827 3,440,527 — 2037 1,577,876 1,568,739 — 1,577,876 1,568,739 — 2038 5,716,536 5,650,620 — 5,716,536 5,650,620 — 2039 4,772,060 4,079,919 — 4,163,315 4,079,919 — 2040 533,485 533,485 — — — — 2041 3,818,898 3,773,941 — 2,710,255 2,659,255 — 2042 16,135,868 16,140,505 — — — — Indefinite — — 908,073 — — 815,620 42,341,623 41,107,972 908,073 21,717,071 19,895,533 815,620
Summary of other deductible temporary differences, without time limitation	December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Other deductible temporary differences, Without time limitation: Right-of-use assets net of liabilities 687,896 687,896 — — Strategic investments 3,068,378 3,068,378 — — Financing costs 677,789 677,789 1,100,504 1,100,504 Intangible assets 3,460,822 3,194,890 3,712,181 3,431,133 Capital losses — — 464,768 464,768 7,894,885 7,628,953 5,277,453 4,996,405

Segment information (Tables)	12 Months Ended
Segment information (Tables)	Dec. 31, 2022
Segment information
Summary of total revenues and category of selected assets by geography	2022 2021 $ $ Brazil 162,797 1,475,608 Canada 11,933,904 7,383,884 England — 634 Germany 11,606 3,867 India 91,699 698,837 Israel 27,360 126,246 Italy 1,309,478 2,514,665 Mexico 371,668 920,818 Netherlands 112,634 — Poland 47,591 60,406 Saudi Arabia 1,511,142 7,019,953 South Africa 29,997 — Spain 22,049 1,178 United States of America 2,661,071 10,567,741 Vietnam 720,507 294,513 19,013,503 31,068,350 2022 2021 $ $ $ $ $ $ Canada India Total Canada India Total Property and equipment 3,372,356 21,096 3,393,452 3,685,974 26,963 3,712,937 Right-of-use assets 4,818,744 — 4,818,744 5,765,993 — 5,765,993 Intangible assets 2,104,848 — 2,104,848 2,774,198 — 2,774,198 Goodwill 2,660,607 — 2,660,607 2,660,607 — 2,660,607 12,956,555 21,096 12,977,651 14,886,772 26,963 14,913,735

Going concern (Details) - CAD ($)		1 Months Ended	12 Months Ended
Going concern (Details) - CAD ($)	Mar. 08, 2023	Oct. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Going concern [abstract]
Deficit			$ (93,384,858)	$ (61,217,831)
Working capital			1,650,709	14,006,785
Cash and cash equivalents.			3,445,649	12,202,513	$ 18,104,899
Private Placement			1,318,980
Allowance for credit losses			5,023,283	520,000
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from private placement		$ 1,318,980	$ 1,318,980	$ 0
Potential Ordinary Share Transactions [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from private placement	$ 5,000,000

Significant accounting policies - (Narrative) (Details)	12 Months Ended
Significant accounting policies - (Narrative) (Details)	Dec. 31, 2022 CAD ($) Item	Dec. 31, 2021 CAD ($)
Significant accounting policies [Abstract]
Company's contribution to DPSP \| $
Number of CGUs identified for testing non-financial assets for impairment \| Item	1

Significant accounting policies (Estimated useful life of property, plant and equipment) (Details)	12 Months Ended
	Dec. 31, 2022
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	3 years
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	10 years
Automobile
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	7 years
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	20 years

Significant accounting policies (Estimated useful life of intangible assets) (Details)	12 Months Ended
	Dec. 31, 2022
Production backlog
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	30 months
Patents and development costs \| Minimum
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	1 year
Patents and development costs \| Maximum
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	21 years

Business combination (Narrative) (Details) - CAD ($)		12 Months Ended
Business combination (Narrative) (Details) - CAD ($)	Aug. 11, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about business combination [line items]
Interest accretion on balance due on business combination		$ 173,350	$ 110,204
Allowance for expected credit losses		4,693,283	520,000	$ 0
Pyro Green-Gas And Subsidiaries
Disclosure of detailed information about business combination [line items]
Maximum purchase price consideration in Cash	$ 4,355,600
Settlement of pre-existing loan receivable from Pyro Green-Gas	$ 1,744,000,000,000	1,744,400
Expected period for completion of specified milestones by Pyro Green-Gas	30 months
Trade receivables recognized		807,946
Allowance for doubtful accounts recognized		3,255,000,000,000
Goodwill not expected to be deductible for tax purposes		2,660,607,000,000
Recognized revenue of Pyro Green-Gas			6,800,090,000,000
Acquisition-related costs			101,157
Consideration paid at closing and continent consideration	$ 3,841,999	3,842,000
Interest accretion on balance due on business combination		173,350	$ 110,204
Discount rate	8.00%
Allowance for expected credit losses		$ 512,592

Business combination (Schedule of final allocation of the purchase price) (Details) - Pyro Green-Gas And Subsidiaries - CAD ($)	Dec. 31, 2022	Aug. 11, 2021
Total consideration
Consideration paid at closing	$ 1
Contingent consideration	3,841,999
Consideration paid at closing and continent consideration	3,842,000	$ 3,841,999
Settlement of pre-existing loan receivable from Pyro Green-Gas	1,744,400	$ 1,744,000,000,000
Total consideration	5,586,400
Net assets acquired
Current assets	5,186,086
ROU asset	477,608
Property and equipment	42,552
Intangible assets and Goodwill	4,780,607
Deferred income tax asset	79,360
Current liabilities	(4,507,907)
Non-current liabilities	(471,906)
Net assets acquired	$ 5,586,400

Revenues (Narrative) (Details) - CAD ($)	1 Months Ended	12 Months Ended
Revenues (Narrative) (Details) - CAD ($)	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Disclosure of performance obligations [line items]
Percentage of royalty on sales		10.00%
Intellectual properties [member]
Disclosure of performance obligations [line items]
Non-refundable fee for intellectual property	$ 3,300,000,000,000	$ 3,600,000,000,000
Transaction price allocated to unsatisfied contracts from sale of intellectual property		$ 26,741,550	$ 34,258,148
Expected period for revenue to be recognized		3 years
2023
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		$ 50,000
2024
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		100,000
2025
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		150,000
2026
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		$ 200,000

Revenues (Schedule of revenues by product line) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	$ 19,013,503	$ 31,068,350
High purity metallurgical grade silicon & solar grade silicon from quartz (PUREVAP)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	6,272,697	6,138,111
Aluminium and zinc dross recovery (DROSRITE)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	1,912,807	7,940,771
Development and support related to systems supplied to the U.S. Navy
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	1,288,356	7,522,809
Torch related sales
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	5,558,210	2,084,511
Biogas upgrading and pollution controls
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	3,347,443	6,800,090
Other sales and services
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	$ 633,990	$ 582,058

Revenues (Schedule of revenues by recognition method) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	$ 19,013,503	$ 31,068,350
Revenue	19,013,503	31,068,350
Intellectual properties [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	3,600,000	3,300,000
Royalty [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	280,842	315,846
Sales of goods under long-term contracts recognized over time [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	13,997,163	25,918,594
Sales of goods at point of time [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	$ 1,135,498	$ 1,533,910

- Definition

The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_32&doctype=Standard
-URIDate 2021-03-24

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2021-03-24

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_34&doctype=Standard
-URIDate 2021-03-24

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_a&doctype=Standard
-URIDate 2021-03-24

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard
-URIDate 2021-03-24

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard
-URIDate 2021-03-24

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2021-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2021-03-24

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2021-03-24

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2021-03-24

+ Details

Cash and cash equivalents (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Proceeds from borrowings	$ 292,941	$ 0
Restricted cash and cash equivalents	$ 0	$ 0
Maximum
Disclosure of financial assets [line items]
Percentage of Interest on Investments	0.86%
Minimum
Disclosure of financial assets [line items]
Percentage of Interest on Investments	0.08%

Cash and cash equivalents (Schedule of cash and cash equivalents) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [Abstract]
Restrictions on cash and cash equivalents	$ 0	$ 0
Cash	3,445,649	3,568,561
Guaranteed investment certificates	0	8,633,952
Cash and cash equivalents	$ 3,445,649	$ 12,202,513	$ 18,104,899

Accounts receivable (Narrative) (Details) - CAD ($)	12 Months Ended
Accounts receivable (Narrative) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for expected credit losses	$ 4,693,283	$ 520,000	$ 0
Allowance for credit loss, recognized during period	4,150,000	512,592
Carrying amount	18,624,631	17,639,616
Other trade receivables	$ 8,958,728	9,887,011
Expected credit loss rate	2.00%
One specific customer
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for credit loss, recognized during period	$ 3,765,000,000,000
Carrying amount	$ 9,045,231,000,000	12,810,231,000,000
1 - 30 days
Disclosure Of Trade And Other Receivables [Line Items]
Expected credit loss rate	1.00%
31 - 60 days
Disclosure Of Trade And Other Receivables [Line Items]
Expected credit loss rate	2.00%
61 - 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Expected credit loss rate	3.00%
Greater than 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for expected credit losses	$ 4,693,283	$ 520,000
Allowance for expected credit loss included through business combination	$ 543,283
Expected credit loss rate	10.00%

Accounts receivable (Schedule of accounts receivable) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	$ 22,697,242	$ 17,038,913
Holdback Receivable	1,536,115	974,878
Other receivables1	240,560	270,536
Sales tax receivable	380,112	850,167
Accounts receivable	18,624,631	17,639,616
Allowance for expected credit losses	4,693,283	520,000	$ 0
Utilisation Allowance Account For Credit Losses Of Financial Assets	4,150,000	512,592
Current
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	6,578,269	1,919,786
1 - 30 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	15,959	32,028
31 - 60 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	57,944	7,006,652
61 - 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	718,239	788,330
Greater than 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	13,790,716	6,317,239
Allowance for expected credit losses	4,693,283	$ 520,000
Allowance for expected credit loss included through business combination	$ 543,283

Accounts receivable (Schedule of allowance for credit losses) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable [Abstract]
Loss allowance	$ 520,000	$ 0
Loss recognized during the year	4,150,000	512,592
Foreign exchange	23,283	7,408
Loss allowance	$ 4,693,283	$ 520,000

Costs and profits in excess of billings on uncompleted contracts (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) Item	Dec. 31, 2021 CAD ($) Item	Dec. 31, 2020 CAD ($)
Costs and profits in excess of billings on uncompleted contracts [Abstract]
Number of contracts held \| Item	18	14
Amount of billings on contracts	$ 10,475,299	$ 16,676,700
Cumulative revenue	11,856,596	21,599,410
Changes in the costs and profits in excess of billings on uncompleted contracts	4,164,109	983,891
Changes due to measurement of progress on uncompleted contracts	622,696	4,832,968
Current Costs And Profits In Excess Of Billings On Uncompleted Contracts	1,051,297	4,922,710
Disclosure of financial assets [line items]
Allowance for expected credit losses	$ 4,693,283	520,000	$ 0
Expected credit loss rate	2.00%
Maximum
Disclosure of financial assets [line items]
Credit loss rate	50.00%
Minimum
Disclosure of financial assets [line items]
Credit loss rate	25.00%
Uncompleted contracts
Disclosure of financial assets [line items]
Allowance for expected credit losses	$ 330,000

Investment tax credits (Narrative) (Details) - CAD ($)	12 Months Ended
Investment tax credits (Narrative) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	$ 169,434	$ 202,472
Investment Tax Credits Earned in Prior Years		(706,000)
Research and development, net [note 12]	2,317,973	2,535,987
Cost of Sales and Services
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	70,258	148,695
Research and Development Expense
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	69,176	684,709
Research and Development Expenses Gross	2,783,450	2,000,853
Government Grants, Investment Tax Credit	296,043	149,575
Research and development, net [note 12]	2,317,973	2,535,987
Selling General and Administrative Expenses
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	30,000	32,486
SR&ED
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	$ 169,434	$ 684,709

Strategic investments (Narrative) (Details) - CAD ($)	12 Months Ended
Strategic investments (Narrative) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Payments for purchase of investments	$ 3,604,000	$ 10,588,857
Number of instruments exercised	0
Proceeds from exercise of warrants	$ 0	13,085,197
Gain From Initial Recognition Of Warrants Deferred	$ 280,926	$ 510,573
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Number of instruments purchased	6,800,000	8,268,000
Payments for purchase of investments	$ 3,196,000	$ 8,070,109
Number of instruments disposed	(11,447,500)	(12,755,600)
Decrease in investments through disposals	$ 3,922,244	$ 14,252,732
Gain on disposal of investments		$ 9,893,900
Number of instruments exercised		16,250,000
Proceeds from exercise of warrants		$ 2,518,750
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Number of instruments purchased	6,800,000	0
Payments for purchase of investments	$ 408,000	$ 0
Number of instruments disposed	0	0
Decrease in investments through disposals	$ 0	$ 0
Number of instruments exercised		(16,250,000)
Gain From Initial Recognition Of Warrants Deferred		$ 9,181,250
HPQ Silicon Resources Inc.
Disclosure of detailed information about financial instruments [line items]
Percentage of ownership interest held	9.82%	9.64%
Losses on disposals of investments	$ 225,527

Strategic investments (Schedule of components of strategic investments) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Strategic investments	$ 6,242,634	$ 14,901,659
Beauce Gold Fields ("BGF") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Strategic investments	56,419	123,095	$ 123,095
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Strategic investments	5,415,749	12,306,196	16,489,220
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Strategic investments	$ 770,466	$ 2,472,368	$ 23,379,435

Strategic investments (Schedule of changes in strategic investments) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Quantity
Number of warrants, outstanding, beginning balance	9,594,600
Number of instruments exercised	0
Number of warrants, outstanding, ending balance	16,394,600	9,594,600
Amount
Beginning balance	$ 14,901,659
Additions	3,604,000	$ 10,588,857
Ending balance	$ 6,242,634	$ 14,901,659
Beauce Gold Fields ("BGF") shares - level 1
Quantity
Number of warrants, outstanding, beginning balance	1,025,794	1,025,794
Additions	0	0
Number of instruments exercised		0
Disposed	0	0
Change in the fair value	0	0
Number of warrants, outstanding, ending balance	1,025,794	1,025,794
Amount
Beginning balance	$ 123,095	$ 123,095
Additions	0	0
Exercised		0
Disposed	0	0
Change in the fair value	(66,676)	0
Ending balance	$ 56,419	$ 123,095
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Quantity
Number of warrants, outstanding, beginning balance	26,752,600	14,990,200
Additions	6,800,000	8,268,000
Number of instruments exercised		16,250,000
Disposed	11,447,500	12,755,600
Change in the fair value	0	0
Number of warrants, outstanding, ending balance	22,105,100	26,752,600
Amount
Beginning balance	$ 12,306,196	$ 16,489,220
Additions	3,196,000	8,070,109
Exercised		11,700,000
Disposed	(3,922,244)	(14,252,732)
Change in the fair value	(6,164,203)	(9,700,401)
Ending balance	$ 5,415,749	$ 12,306,196
HPQ warrants - level 3
Quantity
Number of warrants, outstanding, beginning balance	9,594,600	25,844,600
Additions	6,800,000	0
Number of instruments exercised		(16,250,000)
Disposed	0	0
Change in the fair value	0	0
Number of warrants, outstanding, ending balance	16,394,600	9,594,600
Amount
Beginning balance	$ 2,472,368	$ 23,379,435
Additions	408,000	0
Exercised		(9,181,250)
Disposed	0	0
Change in the fair value	(2,109,902)	(11,725,817)
Ending balance	$ 770,466	$ 2,472,368

Strategic investments (Details and activity of the HPQ warrants) (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	9,594,600
Addition	6,800,000
Exercised	0
Number of warrants, outstanding, ending balance	16,394,600
April 29, 2023
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	1,200,000
Addition	0
Exercised	0
Number of warrants, outstanding, ending balance	1,200,000
Exercise price ($) \| $ / shares	$ 0.10
June 2, 2023
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	4,394,600
Addition	0
Exercised	0
Number of warrants, outstanding, ending balance	4,394,600
Exercise price ($) \| $ / shares	$ 0.10
September 3, 2023
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	4,000,000
Addition	0
Exercised	0
Number of warrants, outstanding, ending balance	4,000,000
Exercise price ($) \| $ / shares	$ 0.61
August 20, 2024
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	0
Addition	6,800,000
Exercised	0
Number of warrants, outstanding, ending balance	6,800,000
Exercise price ($) \| $ / shares	$ 0.60

Royalties receivable (Narrative) (Details) - CAD ($)	12 Months Ended
Royalties receivable (Narrative) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2016	Nov. 03, 2020
Disclosure of performance obligations [line items]
Percentage of royalty on net sales	10.00%
Royalties recognized during the year	$ 450,000	$ 450,000
Discounting rate for royalties	12.50%	12.50%
Derivative, fair value
Noncurrent Royalties Receivable	1,407,786	$ 1,258,654	$ 1,060,000
Receipts from royalties, fees, commissions and other revenue	$ 250,000	250,000
HPQ Nano Silicon Powders Inc. \| Conversion of future royalties to equity stake
Disclosure of performance obligations [line items]
Proportion Of Ownership Interest Held	50.00%
HPQ Silica Polvere Inc. \| Conversion of future royalties to equity stake
Disclosure of performance obligations [line items]
Proportion Of Ownership Interest Held	50.00%
HPQ 2016 Contract
Disclosure of performance obligations [line items]
Transaction price received				$ 1,000,000
Percentage of royalty on net sales	10.00%
Royalties recognized during the year	$ 250,000	250,000
Receipts from royalties, fees, commissions and other revenue	$ 250,000	200,000
HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price received		3,300,000	$ 2,400,000
Percentage of royalty on net sales	10.00%
Royalties recognized during the year	$ 200,000	200,000
Receipts from royalties, fees, commissions and other revenue	$ 50,000
HPQ Polvere contract
Disclosure of performance obligations [line items]
Percentage of royalty on net sales	10.00%
Less than one year \| HPQ 2016 Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	$ 200,000
Less than one year \| HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	50,000
Less than one year \| HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	50,000
Later Than One Year And Not Later Than Two Years [Member] \| HPQ 2016 Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	250,000
Later Than One Year And Not Later Than Two Years [Member] \| HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	100,000
2-3 years \| HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	150,000
Later Than Three Years And Not Later Than Four Years [Member] \| HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	200,000
Later Than Three Years And Not Later Than Four Years [Member] \| HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	100,000
2025 \| HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	150,000
2026 \| HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	$ 200,000

Royalties receivable (Schedule of royalties receivable) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Royalties receivable [Abstract]
Opening balance	$ 1,258,654	$ 1,060,000
Accretion interest	118,290	132,809
Royalties recognized during the year	450,000	450,000
Discounting	(169,158)	(134,155)
Amounts received during the year	(250,000)	(250,000)
Balance at end of the year	1,407,786	1,258,654
Current portion	455,556	311,111
Non Current Portion Of Royalties Receivable	$ 952,230	$ 947,543

Deposits (Schedule of components of deposits) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Current portion:
Suppliers	$ 392,309	$ 1,236,211
Security deposit on leased premises	40,241	(92,241)
Total current	432,550	1,328,452
Non-current portion:
Suppliers	7,250	1,952
Security deposit on leased premises	38,803	246,804
Total non-current	46,053	248,756
Total Deposits	$ 478,603	$ 1,577,208

Property and equipment (Schedule of components and movements in property and equipment) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 3,712,937
Additions	867,110	$ 2,120,893
Ending balance	3,393,452	3,712,937
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,138,327	4,598,857
Acquired through business combination		42,552
Additions	284,409	1,496,918
Ending balance	6,422,736	6,138,327
Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(2,425,390)	(2,069,287)
Depreciation	603,894	356,103
Ending balance	(3,029,284)	(2,425,390)
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	211,706
Ending balance	229,215	211,706
Computer equipment \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	809,228	549,659
Acquired through business combination		13,585
Additions	164,059	245,984
Ending balance	973,287	809,228
Computer equipment \| Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(597,522)	(509,112)
Depreciation	146,550	88,410
Ending balance	(744,072)	(597,522)
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	410,577
Ending balance	1,090,143	410,577
Machinery and equipment \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,034,958	1,621,899
Acquired through business combination		28,967
Additions		384,092
Adjustment To Additions	89,085
Assets under construction put in service		1,065,672
Ending balance	3,011,545	2,034,958
Machinery and equipment \| Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,624,381)	(1,441,642)
Depreciation	297,021	182,739
Ending balance	(1,921,402)	(1,624,381)
Automobile
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	254,952
Ending balance	197,409	254,952
Automobile \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	336,659	306,164
Acquired through business combination		0
Additions	0	30,495
Ending balance	336,659	336,659
Automobile \| Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(81,707)	(21,748)
Depreciation	57,543	59,959
Ending balance	(139,250)	(81,707)
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	811,325
Ending balance	1,876,685	811,325
Leasehold improvements \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	933,105	180,901
Acquired through business combination		0
Additions	209,435	752,204
Assets under construction put in service		958,705
Ending balance	2,101,245	933,105
Leasehold improvements \| Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(121,780)	(96,785)
Depreciation	102,780	24,995
Ending balance	(224,560)	(121,780)
Construction in progress
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,024,377
Ending balance	0	2,024,377
Construction in progress \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,024,377	1,940,234
Acquired through business combination		0
Additions	0	84,143
Assets under construction put in service		(2,024,377)
Ending balance	0	2,024,377
Construction in progress \| Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	0	0
Depreciation	0	0
Ending balance	$ 0	$ 0

Leases (Narrative) (Details) - CAD ($)			12 Months Ended
Leases (Narrative) (Details) - CAD ($)	Sep. 01, 2022	Jan. 01, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Prepayment of rent					$ 1,178,530
Remeasurement of lease liabilities			$ (311,421)
Percentage of discount rate used for remeasurement of lease liabilities.	8.60%	4.00%
Right-of-use assets			4,818,744	$ 5,765,993	3,701,000
Lease liabilities			5,533,694	5,323,965	2,988,542
Expense related to lease payments excluded in the measurement of lease liabilities			243,209	178,707
Lease reimbursement amount					$ 1,070,264
Increase (decrease) in lease liability	$ (203,154)	$ 1,070,264
Decrease in right-of-use assets	(203,154)	$ (108,267)
Lease deposit amount	$ 275,000
Trust beneficially owned by the controlling shareholder and CEO
Disclosure of quantitative information about right-of-use assets [line items]
Prepayment of rent			$ 1,178,530
Percentage of discount rate used for remeasurement of lease liabilities.			4.00%
Right-of-use assets			$ 680,980	1,107,131
Lease liabilities			$ 799,090

Leases (Schedule of components and movements in right of use assets) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 5,765,993	$ 3,701,000
Modification of lease agreements	(311,421)
Additions - business combination		477,608
Additions		2,157,796
Depreciation	(635,828)	(570,411)
Ending balance	4,818,744	5,765,993
Land and building
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	5,757,537	3,688,315
Modification of lease agreements	(311,421)
Additions - business combination		477,608
Additions		2,157,796
Depreciation	(631,600)	(566,182)
Ending balance	4,814,516	5,757,537
Computer equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	8,457	12,685
Modification of lease agreements	0
Additions - business combination		0
Additions		0
Depreciation	(4,228)	(4,228)
Ending balance	$ 4,229	$ 8,457

Leases (Schedule of movements in lease liabilities) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Beginning balance	$ 5,323,965	$ 2,988,542
Addition - business acquisition	867,110	477,608
Additions	867,110	2,120,893
Payments	(657,381)	(263,078)
Ending balance	5,533,694	5,323,965
Current portion	2,672,212	2,934,236
Non-current portion	$ 2,861,482	$ 2,389,729

Leases (Schedule of amount recognized in the statement of comprehensive loss) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Depreciation of right-of-use assets	$ 635,828	$ 570,411
Interest on lease liabilities	378,611	307,691
Expense related to lease payments excluded in the measurement of lease liabilities	$ 243,209	$ 178,707

Leases (Schedule of maturity analysis for contractual undiscounted cash flows of lease liabilities) (Details)	Dec. 31, 2022 CAD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	$ 6,745,329
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	2,984,243
Later Than One Year And Not Later Than Two Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	592,719
2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	572,562
Later Than Three Years And Not Later Than Four Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	474,484
4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	229,332
Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	$ 1,891,989

Intangible assets (Schedule of components and movements in intangible assets) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 2,774,198
Acquired through business combination	867,110	$ 477,608
Ending balance	2,104,848	2,774,198
Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,262,216	1,013,263
Acquired through business combination		2,120,000
Additions	208,680	214,497
Write-off		(85,544)
Ending balance	3,470,896	3,262,216
Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(488,018)	(107,649)
Amortization	878,030	380,369
Ending balance	(1,366,048)	(488,018)
Production backlog
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,766,667
Ending balance	918,667	1,766,667
Production backlog \| Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	2,120,000	0
Acquired through business combination		2,120,000
Additions	0	0
Write-off		0
Ending balance	2,120,000	2,120,000
Production backlog \| Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(353,333)	0
Amortization	848,000	353,333
Ending balance	(1,201,333)	(353,333)
Patents
Disclosure of detailed information about intangible assets [line items]
Beginning balance	828,692
Ending balance	1,023,850	828,692
Patents \| Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	897,345	768,392
Acquired through business combination		0
Additions	208,680	214,497
Write-off		(85,544)
Ending balance	1,106,025	897,345
Patents \| Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(68,653)	(58,125)
Amortization	13,522	10,528
Ending balance	(82,175)	(68,653)
Development costs
Disclosure of detailed information about intangible assets [line items]
Beginning balance	178,839
Ending balance	162,331	178,839
Development costs \| Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	244,871	244,871
Acquired through business combination		0
Additions	0	0
Write-off		0
Ending balance	244,871	244,871
Development costs \| Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(66,032)	(49,524)
Amortization	16,508	16,508
Ending balance	$ (82,540)	$ (66,032)

Goodwill (Narrative) (Details) - Goodwill [member] - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
Discount rate	12.50%	8.00%
Terminal growth rate	2.00%	2.00%
Impairment loss	$ 0

Accounts payable and accrued liabilities (Schedule of components of accounts payable and accrued liabilities) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Trade And Other Current Payables [Line Items]
Accounts payable	$ 6,065,996	$ 5,457,259
Accrued liabilities	2,891,053	3,730,048
Sale commissions payable	904,724	737,364
Accounts payable to the controlling shareholder and CEO	254,097	144,506
Accounts payable and accrued liabilities [note 19]	$ 10,115,870	$ 10,069,177

Billings in excess of costs and profits on uncompleted contracts (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Billings in excess of costs and profits on uncompleted contracts
Amounts of payments to date received on contracts in progress.	$ 37,374,909	$ 21,834,137
Payments to date received on contracts in progress	47,045,902	31,234,368
Revenue that was included in contract liability balance at beginning of period	2,416,229	6,268,910
Increase through cash received excluding amounts recognized as revenue	$ 2,686,991	$ 9,076,169

Term loans (Narrative) (Details)		12 Months Ended
Term loans (Narrative) (Details)	Mar. 05, 2020 CAD ($) Item	Dec. 31, 2023	Dec. 31, 2022 CAD ($)
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			3.00%
Machinery and equipment \| Cost
Disclosure of detailed information about borrowings [line items]
Reduction of the property and equipment			$ 89,085
EDC Loan
Disclosure of detailed information about borrowings [line items]
Repayable Contribution Agreement Maximum Amount	$ 450,000
Notional amount			$ 292,941
Number of equal monthly instalments for repayment \| Item	60
Repayment period	24 months
Effective interest (as a percent)			8.00%
Other Term Loans, two
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			7.45%
Monthly instalment amount			$ 1,660
Canada Emergency Business Account Loan
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			0.00%
Minimum repayment amount, if repaid by December 2023			$ 0
Canada Emergency Business Account Loan \| Forecast [Member]
Disclosure of detailed information about borrowings [line items]
Repayment period		24 months
Interest rate per annum (as a percent)		5.00%

Term loans (Schedule of components and movements of term loans) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 190,905	$ 112,707
Assumed through business combination		86,520
Additions	292,941
Discounting	(89,085)
Accretion	28,229	12,185
Payments	(33,003)	(20,507)
Ending balance	389,987	190,905
Less current portion	(69,917)	(83,004)
Non-current portion of non-current borrowings	$ 320,070	107,901
Interest rate	3.00%
EDC Loan
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 87,985	75,800
Assumed through business combination		0
Additions	292,941
Discounting	(89,085)
Accretion	28,229	12,185
Payments	0	0
Ending balance	320,070	87,985
Less current portion	0
Non-current portion of non-current borrowings	320,070
Other Term Loans, one
Disclosure of detailed information about borrowings [line items]
Beginning balance	24,700	36,907
Assumed through business combination		0
Discounting	0
Accretion	0	0
Payments	(13,083)	(12,207)
Ending balance	11,617	24,700
Less current portion	(11,617)
Non-current portion of non-current borrowings	$ 0
Interest rate	6.95%
Monthly instalment amount	$ 1,200
Carrying amount of automobile pledged as security	10,795
Other Term Loans, two
Disclosure of detailed information about borrowings [line items]
Beginning balance	28,220	0
Assumed through business combination		36,520
Discounting	0
Accretion	0	0
Payments	(19,920)	(8,300)
Ending balance	8,300	28,220
Less current portion	(8,300)
Non-current portion of non-current borrowings	$ 0
Interest rate	7.45%
Monthly instalment amount	$ 1,660
Canada Emergency Business Account Loan
Disclosure of detailed information about borrowings [line items]
Beginning balance	50,000	0
Assumed through business combination		50,000
Discounting	0
Accretion	0	0
Payments	0	0
Ending balance	50,000	$ 50,000
Less current portion	(50,000)
Non-current portion of non-current borrowings	0
Minimum repayment amount, if repaid by December 2023	$ 0
Interest rate	0.00%

Shareholders' equity (Narrative) (Details)													1 Months Ended	3 Months Ended	12 Months Ended
Shareholders' equity (Narrative) (Details)	Dec. 31, 2022 CAD ($) shares $ / shares	Oct. 19, 2022 CAD ($) $ / shares shares	Jul. 03, 2022 shares $ / shares	Jun. 02, 2022 shares $ / shares	Apr. 05, 2022 shares $ / shares	Jan. 03, 2022 shares $ / shares	Dec. 30, 2021 shares $ / shares	Dec. 17, 2021 shares $ / shares	Oct. 14, 2021 shares $ / shares	Jun. 14, 2021 shares $ / shares	Jun. 01, 2021 shares $ / shares	Apr. 06, 2021 shares $ / shares	Oct. 31, 2022 CAD ($)	Mar. 30, 2023 $ / shares	Dec. 31, 2022 CAD ($) shares months $ / shares	Dec. 31, 2021 CAD ($) shares $ / shares	Feb. 28, 2022 shares	Jan. 31, 2021 shares	Dec. 31, 2020 shares $ / shares
Disclosure of classes of share capital [line items]
Gross proceeds													$ 1,318,980		$ 1,318,980	$ 0
Exercise price of common share purchase warrant \| $ / shares	$ 1.75														$ 1.75
Number of options exercised \| shares															2,440,000	3,482,000
Number of warrants exercised \| shares															0	8,146,483
Net proceeds from exercise of options															$ 1,412,799	$ 1,109,818
Proceeds from issuance of shares upon exercise of warrants															0	13,085,197
Ascribed value from contributed surplus															$ (1,412,799)	(1,109,818)
Equity component allocated to share capital																$ 13,085,197
Number of Class A common shares authorized to be repurchased \| shares																	7,500,000	5,000,000
Number of Class A common shares repurchased and cancelled \| shares															0	840,094
Weighted average share price of Class A common shares \| $ / shares																$ 4.96
Total cash consideration for repurchase and cancellation of Class A common shares															$ 0	$ 4,183,617
Commission for repurchase and cancellation of Class A common shares																16,678
Excess of total consideration over the carrying amount of Class A common shares																$ 4,183,617
Percentage of total share capital that can be granted as stock options per person															5.00%
Number of options granted or recognized \| shares				1,500,000			100,000			100,000	200,000				2,475,000	2,970,000
Exercise price of stock options granted \| $ / shares	$ 1.03			$ 3.88		$ 3.36	$ 3.61			$ 6.70	$ 6.59	$ 8.47			$ 3.55	$ 4.55
Number of options that will vest \| shares										100,000	200,000	250,000
Fair value of stock options		$ 1,095,780
Share-based compensation															$ 5,538,463	$ 9,762,745
Stock-based compensation expense to be amortized	$ 3,184,866														3,184,866	2,719,354
Term of the stock options granted	5 years			5 years		5 years
Net proceeds from exercise of warrants																$ 12,396,107
Fair value of stock options per share \| $ / shares		$ 1.08												$ 2.02	$ 2.37	$ 2.99
Weighted average exercise price of share options outstanding in share-based payment arrangement \| $ / shares	$ 3.96														$ 3.96	$ 3.10			$ 1.57
Number of share options outstanding in share-based payment arrangement \| shares	8,195,500														8,195,500	8,403,000			9,040,000
Warrants	$ 223,200	$ 223,200													$ 223,200	$ 0
At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%						25.00%	25.00%	30.00%
At the date of the grant \| Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												10.00%
At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%						25.00%	25.00%	35.00%
At the first anniversary of the date of grant \| Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												20.00%
At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%						25.00%	25.00%	35.00%
At the second anniversary of the date of grant \| Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												30.00%
At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%						25.00%	25.00%
At the third anniversary of the date of grant \| Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												40.00%
Consultants
Disclosure of classes of share capital [line items]
Percentage of total share capital that can be granted as stock options per person															2.00%
Employees
Disclosure of classes of share capital [line items]
Number of options granted or recognized \| shares			125,000		400,000							100,000			975,000
Exercise price of stock options granted \| $ / shares			$ 2.14		$ 2.96										$ 1.03
Number of options that will vest \| shares															975,000
Term of the stock options granted			5 years		5 years							5 years			5 years
Employees \| Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Number of options that will vest \| shares												100,000
Employees \| At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage			10.00%		10.00%										10.00%
Employees \| At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage			20.00%		20.00%										20.00%
Employees \| At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage			30.00%		30.00%										30.00%
Employees \| At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage			40.00%		40.00%										40.00%
Member of Board of Director
Disclosure of classes of share capital [line items]
Number of options granted or recognized \| shares	500,000			900,000		300,000									650,000
Exercise price of stock options granted \| $ / shares															$ 3.02
Term of stock options granted \| months															60
Number of options that will vest \| shares												200,000
Term of the stock options granted							5 years				5 years
Member of Board of Director, One
Disclosure of classes of share capital [line items]
Number of options granted or recognized \| shares												100,000
Member of Board of Director, Two
Disclosure of classes of share capital [line items]
Number of options granted or recognized \| shares												200,000
President & Chief Executive Officer
Disclosure of classes of share capital [line items]
Number of options granted or recognized \| shares	150,000			600,000		150,000		1,920,000				150,000
Exercise price of stock options granted \| $ / shares								$ 3.13
Term of the stock options granted								5 years
Expenses related to stock options granted															$ 453,204
Chief Financial Officer
Disclosure of classes of share capital [line items]
Number of options granted or recognized \| shares									100,000
Exercise price of stock options granted \| $ / shares									$ 5.04
Number of options that will vest \| shares									100,000
Term of the stock options granted									5 years
Chief Financial Officer \| At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage									10.00%
Chief Financial Officer \| At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage									20.00%
Chief Financial Officer \| At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage									30.00%
Chief Financial Officer \| At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage									40.00%
Officer
Disclosure of classes of share capital [line items]
Term of the stock options granted										5 years
Contributed Surplus [Member]
Disclosure of classes of share capital [line items]
Ascribed value from contributed surplus															870,558	364,000
Equity component allocated to share capital																0
Excess of total consideration over the carrying amount of Class A common shares																0
Deficit [Member]
Disclosure of classes of share capital [line items]
Ascribed value from contributed surplus															$ 0	0
Equity component allocated to share capital																0
Excess of total consideration over the carrying amount of Class A common shares																$ 3,778,619
Bought-deal short form prospectus offering
Disclosure of classes of share capital [line items]
Number of compensation options \| shares															191,414
Proceeds from exercise of compensation options															$ 689,090
Non-brokered private placement
Disclosure of classes of share capital [line items]
Number of units issued \| shares		1,014,600
Issuance price per unit \| $ / shares		$ 1.30
Gross proceeds		$ 1,318,980
Number of common shares that each unit entitles \| shares		1
Number of common shares that each common share purchase warrant entitles \| shares		1
Exercise price of common share purchase warrant \| $ / shares		$ 1.75
Term of common share purchase warrant		24 months

Shareholders' equity (Schedule of activity in stock options) (Details)								12 Months Ended
	Dec. 31, 2022 shares $ / shares	Jun. 02, 2022 shares $ / shares	Jan. 03, 2022 $ / shares	Dec. 30, 2021 shares $ / shares	Jun. 14, 2021 shares $ / shares	Jun. 01, 2021 shares $ / shares	Apr. 06, 2021 $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
Number of options
Beginning balance \| shares								8,403,000	9,040,000
Granted \| shares		1,500,000		100,000	100,000	200,000		2,475,000	2,970,000
Exercised \| shares								(2,440,000)	(3,482,000)
Forfeited \| shares								(242,500)	(125,000)
Ending balance \| shares	8,195,500							8,195,500	8,403,000
Weighted average exercise price
Beginning balance								$ 3.10	$ 1.57
Granted	$ 1.03	$ 3.88	$ 3.36	$ 3.61	$ 6.70	$ 6.59	$ 8.47	3.55	4.55
Exercised								0.58	0.32
Forfeited								4.07	4.41
Ending balance	3.96							3.96	3.10
Fair market value	$ 1.44							$ 1.44	$ 5.48

Shareholders' equity (Schedule of assumptions used in measurement of fair value of stock options) (Details)								12 Months Ended
	Dec. 31, 2022 shares $ / shares	Jun. 02, 2022 shares $ / shares	Jan. 03, 2022 shares $ / shares	Dec. 30, 2021 shares $ / shares	Jun. 14, 2021 shares $ / shares	Jun. 01, 2021 shares $ / shares	Apr. 06, 2021 $ / shares	Dec. 31, 2022 shares months $ / shares	Dec. 31, 2021 shares months $ / shares	Oct. 19, 2022 CAD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized		1,500,000		100,000	100,000	200,000		2,475,000	2,970,000
Exercise price of stock options granted \| $ / shares	$ 1.03	$ 3.88	$ 3.36	$ 3.61	$ 6.70	$ 6.59	$ 8.47	$ 3.55	$ 4.55
Fair value of each option under the Black Scholes pricing model ($) \| $										$ 1,095,780
Employees and officers
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized								2,475,000	2,970,000
Exercise price of stock options granted \| $ / shares								$ 3.55	$ 4.55
Fair value of each option under the Black Scholes pricing model ($) \| $ / shares								2.37	2.99
Assumptions under the Black Scholes model:
Fair value of the market share ($) \| $ / shares								$ 3.54	$ 4.52
Risk free interest rate (%)								2.43%	1.11%
Expected volatility (%)								83.17%	83.00%
Expected dividend yield								0.00%	0.00%
Expected life (number of months) \| months								60	60
Member of Board of Director
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized	500,000	900,000	300,000					650,000
Exercise price of stock options granted \| $ / shares								$ 3.02
Fair value of each option under the Black Scholes pricing model ($) \| $ / shares								2.02
Assumptions under the Black Scholes model:
Fair value of the market share ($) \| $ / shares								$ 3.02
Risk free interest rate (%)								3.38%
Expected volatility (%)								83.15%
Expected dividend yield								0.00%
Expected life (number of months) \| months								60
October 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
July 16, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
September 29, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
December 30, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									100,000
December 17, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									1,920,000
October 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									100,000
June 1, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									200,000
April 6, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									550,000
January 2, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
June 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									100,000

Shareholders' equity (Schedule of outstanding options) (Details)					12 Months Ended
	Jun. 02, 2022 shares	Dec. 30, 2021 shares	Jun. 14, 2021 shares	Jun. 01, 2021 shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					8,403,000	9,040,000
Granted	1,500,000	100,000	100,000	200,000	2,475,000	2,970,000
Exercised					(2,440,000)	(3,482,000)
Forfeited					242,500	125,000
Ending balance					8,195,500	8,403,000
Number of stock options vested					5,730,500	7,265,500
Exercise price per option \| $ / shares					$ 3.96	$ 3.10	$ 1.57
Share options exercisable \| $ / shares					$ 3.96
November 3, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					2,400,000	2,420,000
Granted						0
Exercised					(2,400,000)	(20,000)
Forfeited						0
Ending balance					0	2,400,000
Number of stock options vested					0	2,400,000
Exercise price per option \| $ / shares					$ 0.58	$ 0.58
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					300,000	300,000
Granted						0
Exercised						0
Forfeited						0
Ending balance					300,000	300,000
Number of stock options vested					300,000	300,000
Exercise price per option \| $ / shares					$ 0.51	$ 0.51
October 29, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					40,000	70,000
Granted						0
Exercised					(40,000)	(30,000)
Forfeited						0
Ending balance					0	40,000
Number of stock options vested					0	40,000
Exercise price per option \| $ / shares					$ 0.52	$ 0.52
September 29, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	200,000
Granted						0
Exercised						(100,000)
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					100,000	100,000
Exercise price per option \| $ / shares					$ 0.51	$ 0.51
January 2, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	100,000
Granted						0
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					100,000	100,000
Exercise price per option \| $ / shares					$ 0.45	$ 0.45
July 16, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					2,243,000	2,450,000
Granted						0
Exercised						(82,000)
Forfeited					42,500	125,000
Ending balance					2,200,500	2,243,000
Number of stock options vested					1,775,500	1,775,500
Exercise price per option \| $ / shares					$ 4.41	$ 4.41
October 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					250,000	250,000
Granted						0
Exercised						0
Forfeited					200,000	0
Ending balance					50,000	250,000
Number of stock options vested					37,500	125,000
Exercise price per option \| $ / shares					$ 4.00	$ 4.00
April 6, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					550,000	0
Granted						550,000
Exercised						0
Forfeited						0
Ending balance					550,000	550,000
Number of stock options vested					410,000	320,000
Exercise price per option \| $ / shares					$ 8.47	$ 8.47
June 1, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					200,000	0
Granted						200,000
Exercised						0
Forfeited						0
Ending balance					200,000	200,000
Number of stock options vested					100,000	50,000
Exercise price per option \| $ / shares					$ 6.59	$ 6.59
June 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	0
Granted						100,000
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					50,000	25,000
Exercise price per option \| $ / shares					$ 6.70	$ 6.70
October 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	0
Granted						100,000
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					30,000	10,000
Exercise price per option \| $ / shares					$ 5.04	$ 5.04
December 17, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					1,920,000	0
Granted						1,920,000
Exercised						0
Forfeited						0
Ending balance					1,920,000	1,920,000
Number of stock options vested					1,920,000	1,920,000
Exercise price per option \| $ / shares					$ 3.13	$ 3.13
December 30, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	0
Granted						100,000
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					30,000	100,000
Exercise price per option \| $ / shares					$ 3.61	$ 3.61
January 3, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					450,000
Ending balance					450,000	0
Number of stock options vested					450,000
Exercise price per option \| $ / shares					$ 3.36
April 5, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					400,000
Ending balance					400,000	0
Number of stock options vested					40,000
Exercise price per option \| $ / shares					$ 2.96
June 2, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					1,500,000
Ending balance					1,500,000	0
Number of stock options vested					375,000
Exercise price per option \| $ / shares					$ 3.88
July 13, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					125,000
Ending balance					125,000	0
Number of stock options vested					12,500
Exercise price per option \| $ / shares					$ 2.14

Shareholders' equity (Schedule of activity in warrants) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	8,056,051
Number of warrants issued	1,014,600	0
Number of warrants exercised	0	(8,146,483)
Number of warrants expired	0	(5,275)
Number of warrants outstanding	1,014,600	0
Price per warrant	$ 1.75
Net proceeds from exercise of warrants		$ 12,396,107
Issuance of units - September 28, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	3,448,276
Number of warrants issued		0
Number of warrants exercised		(3,448,276)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.58
Issuance of units - October 19, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	100,000
Number of warrants issued		0
Number of warrants exercised		(100,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.58
Issuance of units - May 15, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	1,355,500
Number of warrants issued		0
Number of warrants exercised		(1,355,500)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.85
Issuance of units - May 28, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	750,000
Number of warrants issued		0
Number of warrants exercised		(750,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.85
Issuance of units - June 19, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	500,000
Number of warrants issued		0
Number of warrants exercised		(500,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.85
Issuance of units - October 25, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	225,000
Number of warrants issued		0
Number of warrants exercised		(225,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.75
Issuance of units - November 10, 2020
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	1,677,275
Number of warrants issued		0
Number of warrants exercised		(1,672,000)
Number of warrants expired		(5,275)
Number of warrants outstanding		0
Price per warrant		$ 4.5
Issuance of warrants - November 10, 2020
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	0
Number of warrants issued		0
Number of warrants exercised		(95,707)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 4.5
Issuance of units - October 19, 2022
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0
Number of warrants issued	1,014,600
Number of warrants exercised	0
Number of warrants expired	0
Number of warrants outstanding	1,014,600	0
Price per warrant	$ 1.75

Supplemental disclosure of cash flow information (Schedule of supplemental disclosure of cash flow information) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Supplemental disclosure of cash flow information
Accounts receivable	$ (985,015)	$ (12,372,139)
Costs and profits in excess of billings on uncompleted contracts	3,871,413	(3,849,077)
Inventory	(988,821)	(839,352)
Investment tax credits receivable	(19,891)	1,015,862
Royalties receivable	(30,842)	(65,845)
Deposits	2,277,136	145,379
Contract assets	(562,809)	0
Prepaid expenses	(53,942)	39,111
Accounts payable and accrued liabilities	346,003	1,953,208
Billings in excess of costs and profits on uncompleted contracts	270,762	1,485,969
Income taxes	267,414	(99,072)
Net change in balances related to operations	$ 4,391,408	$ (12,585,956)

Supplemental disclosure on comprehensive income statement (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Government Grant [Line Items]
Amortization and write-off of intangible assets	$ 878,030	$ 465,913
Depreciation of property and equipment	603,894	356,103
Employee benefits	18,115,284	21,855,957
Share-based compensation	5,538,463	9,762,745
Grant received	204,791	226,420
Grant received recorded in research and development		149,575
Grant received recorded in selling, general and administrative	204,791	76,845
Amount of inventories recognized in cost of sales	844,304	326,279
Depreciation of right-of-use assets	$ 635,828	$ 570,411

Net finance costs (Summary of net finance costs) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial expenses
Interest on term loans	$ 3,198	$ 87,775
Interest on lease liabilities	378,611	307,691
Interest accretion on balance due on business combination	173,350	110,204
Interest accretion on long term loans	28,229	12,185
Penalties and other interest expenses	85,644	19,324
Finance costs	669,032	537,179
Financial income
Interest accretion on royalty receivable	(118,290)	(132,809)
Net finance costs	$ 550,742	$ 404,370

Loss per share (Summary of reconciliation between the number of basic and fully diluted shares outstanding) (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings (loss) per share
Weighted daily average of Common shares	170,953,374	166,645,546
Dilutive effect of stock options	0	0
Dilutive effect of warrants	0	0
Weighted average number of diluted shares	170,953,374	166,645,546
Number of anti-dilutive stock options and warrants excluded from fully diluted loss per share calculation	6,745,100	8,403,000

Related party transactions (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 01, 2022	Jan. 01, 2022
Disclosure of transactions between related parties [line items]
Prepayment of rent			$ 1,178,530
Percentage of discount rate used for remeasurement of lease liabilities.				8.60%	4.00%
Right-of-use assets	$ 4,818,744	$ 5,765,993	3,701,000
Lease liabilities	5,533,694	5,323,965	$ 2,988,542
Trust beneficially owned by the controlling shareholder and CEO
Disclosure of transactions between related parties [line items]
Rent and property taxes	277,389	274,934
Reimbursement	1,070,264
Prepayment of rent	$ 1,178,530
Percentage of discount rate used for remeasurement of lease liabilities.	4.00%
Increase in lease liability from remeasurement	$ 1,070,264
Decrease in assets from remeasurement	108,267
Right-of-use assets	680,980	1,107,131
Lease liabilities	799,090
Amount due to related party for loans	$ 254,097	$ 144,506

Related party transactions (Summary of total compensation to key management) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related party transactions
Salaries - key management	$ 1,204,306	$ 3,049,501
Pension contributions	22,479	59,377
Fees - Board of Directors	157,900	187,600
Share-based compensation - officers	2,017,348	6,182,573
Share-based compensation - Board of Directors	2,293,167	2,338,650
Other benefits - key management	244,621	237,903
Total compensation	$ 5,939,821	$ 12,055,604

Financial instruments (Summary of amount denominated in foreign currency) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents [note 8]	$ 3,445,649	$ 12,202,513	$ 18,104,899
Accounts receivable [note 9]	18,624,631	17,639,616
Accounts payable and accrued liabilities	(10,115,870)	(10,069,177)
Total	1,650,709	14,006,785
Currency risk
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents [note 8]	2,871,062	1,714,670
Accounts receivable [note 9]	13,537,912	14,465,011
Accounts payable and accrued liabilities	(1,713,717)	(1,023,999)
Total	$ 14,695,257	15,155,682
Reasonably possible change in valuation (as a percent)	10.00%
Amount of impact on pre-tax gain or loss	$ 1,470,000	$ 1,516,000

Financial instruments (Summary of credit risk and credit concentration) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) Item	Dec. 31, 2021 CAD ($) Item
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 19,013,503	$ 31,068,350
Trade and other current receivables	18,624,631	17,639,616
Exposure associated with collection of receivables	0
Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 9,912,878	$ 24,297,417
Concentration risk (as a percent)	52.00%	79.00%
Trade accounts receivable \| Customer concentration
IFRS Concentration Risk [Line Items]
Concentration risk (as a percent)	10.00%
Decrease Through Writeoff Financial Assets	$ 0	$ 0
Customer 1 \| Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 5,598,653	$ 7,308,191
Concentration risk (as a percent)	29.00%	24.00%
Customer 1 \| Trade accounts receivable \| Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers \| Item		1
Concentration risk (as a percent)	56.00%	73.00%
Trade and other current receivables	$ 18,894,727	$ 12,063,636
Customer 2 \| Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 4,314,225	$ 7,019,953
Concentration risk (as a percent)	23.00%	23.00%
Customer 2 \| Trade accounts receivable \| Customer concentration
IFRS Concentration Risk [Line Items]
Concentration risk (as a percent)	16.00%
Customer 3 \| Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 0	$ 6,417,373
Concentration risk (as a percent)	0.00%	21.00%
Customer 3 \| Trade accounts receivable \| Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers \| Item	3
Concentration risk (as a percent)	11.00%
Customer 4 \| Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 0	$ 3,551,900
Concentration risk (as a percent)	0.00%	11.00%
Four Customers [Member] \| Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers \| Item		4
Concentration risk (as a percent)		79.00%
Two Customers [Member] \| Revenues \| Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers \| Item	2
Concentration risk (as a percent)	52.00%

Financial instruments (Price risk) (Details) - Price risk - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of risk management strategy related to hedge accounting [line items]
Reasonably possible change in valuation (as a percent)	25.00%
Amount of impact on investments	$ 1,841,484	$ 4,042,000

Financial instruments (Liquidity risk) (Details)	12 Months Ended
Financial instruments (Liquidity risk) (Details)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 CAD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	$ 20,443,949			$ 19,053,496
Total contractual amount	22,016,086			20,819,447
Accounts payable and accrued liabilities [note 19]	$ 10,115,870			10,069,177
Borrowings, interest rate	3.00%		3.00%
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	$ 15,834,453			15,288,484
2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	3,315,888			2,738,074
4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	883,816			624,451
Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,981,929			2,168,438
Accounts Payable and Accrued Liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	9,620,591			9,586,423
Total contractual amount	9,620,591			9,586,423
Accounts Payable and Accrued Liabilities \| Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	9,620,591			9,586,423
Accounts Payable and Accrued Liabilities \| 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Accounts Payable and Accrued Liabilities \| 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Accounts Payable and Accrued Liabilities \| Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Bank indebtedness
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	991,902
Total contractual amount	991,902
Bank indebtedness \| Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	991,902
Bank indebtedness \| 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0
Bank indebtedness \| 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0
Bank indebtedness \| Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0
Term Loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	389,987			190,905
Total contractual amount	520,444			263,232
Term Loans \| Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	59,917			85,731
Term Loans \| 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	190,587			67,561
Term Loans \| 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	180,000			62,823
Term Loans \| Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	89,940			47,117
Balance due on business combination
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	3,907,775			3,952,203
Total contractual amount	4,137,820			4,355,600
Balance due on business combination \| Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	2,177,800			2,395,580
Balance due on business combination \| 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,960,020			1,960,020
Balance due on business combination \| 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Balance due on business combination \| Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Lease labilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	5,533,694			5,323,965
Total contractual amount	6,745,329			6,614,192
Lease labilities \| Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	2,984,243			3,220,750
Lease labilities \| 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,165,281			710,493
Lease labilities \| 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	703,816			561,628
Lease labilities \| Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,891,989			$ 2,121,321
Line of credit
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Proceeds from borrowings drawn against this facility	498,200
Maximum available line of credit	500,000
Line of credit \| Subsidiaries [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Proceeds from borrowings drawn against this facility	493,702	€ 341,473
Maximum available line of credit	$ 576,000		€ 400,000
Line of credit \| Subsidiaries [Member] \| Canadian facility
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Borrowings, interest rate	7.45%		7.45%
Borrowings, interest rate basis	prime rate plus 1%	prime rate plus 1%
Spread on variable rate	1.00%	1.00%
Line of credit \| Subsidiaries [Member] \| Italian facility
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Borrowings, interest rate	8.00%		8.00%
Borrowings, interest rate basis	prime rate plus 1%	prime rate plus 1%
Spread on variable rate	1.00%	1.00%

Contingent liabilities (Narrative) (Details)	12 Months Ended
Contingent liabilities (Narrative) (Details)	Dec. 31, 2022 CAD ($)
Contingent liabilities
Government grant received	$ 800,000
Interest rate	3.00%
Expected to be repaid	$ 0

Capital management (Narrative) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Capital management
Working capital	$ 1,650,709	$ 14,006,785
Shareholders' equity	16,868,927	40,768,754	$ 59,423,106
Debt	389,987	190,905
Cash and cash equivalents [note 8]	$ 3,445,649	$ 12,202,513	$ 18,104,899

- Definition

The amount of residual interest in the assets of the entity after deducting all its liabilities.

+ References + Details

Income taxes (Summary of income tax expenses) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current tax
Current year	$ 118,378	$ (155,714)
Deferred tax
Origination and reversal of temporary differences	(6,219,309)	(5,095,595)
Change in unrecognized deductible temporary differences	6,176,915	4,511,349
Deferred tax	(42,394)	(584,246)
Income tax expense (recovery)	$ 75,984	$ (739,960)

- Definition

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

+ References + Details

Income taxes (Summary of reconciliation of effective tax rate) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of effective tax rate
Income (loss) before income taxes	$ (32,091,043)	$ (39,171,899)
Income tax rates	26.50%	26.50%
Income tax expense (recovery) at the combined basic Federal and Provincial tax rates	$ (8,504,126)	$ (10,380,553)
Permanent differences	2,165,385	5,079,805
Tax rate changes	(826)	8,334
Prior year adjustment	115,118	60,533
Change in unrecognized deductible temporary differences	6,176,915	4,511,349
Other	123,518	(19,428)
Income tax expense (recovery)	$ 75,984	$ (739,960)
Applicable statutory tax rates	26.50%	26.50%

Income taxes (Summary of recognized deferred tax assets and liabilities) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets and liabilities [abstract]
Tax liabilities	$ 0	$ (42,394)
Tax assets (liabilities)	0	(42,394)	$ (706,000)
Non-capital losses carried forward
Deferred tax assets and liabilities [abstract]
Tax assets	772,343	1,705,073
Tax liabilities	0	0
Tax assets (liabilities)	772,343	1,705,073	4,982,328
Net tax assets (liabilities)	772,343	1,705,073
Strategic investments
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(656,507)
Tax assets (liabilities)	0	(656,507)	(4,919,499)
Net tax assets (liabilities)	0	(656,507)
Investment tax credits
Deferred tax assets and liabilities [abstract]
Tax assets (liabilities)	0	0	(273,854)
Royalty receivable
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	(373,063)	(333,543)
Tax assets (liabilities)	(373,063)	(333,543)	(280,900)
Net tax assets (liabilities)	(373,063)	(333,543)
Property and equipment
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	(155,833)	(147,127)
Tax assets (liabilities)	(155,833)	(147,127)	(25,273)
Net tax assets (liabilities)	(155,833)	(147,127)
Intangibles
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	(243,447)	(468,167)
Tax assets (liabilities)	(243,447)	(468,167)	0
Net tax assets (liabilities)	(243,447)	(468,167)
Deferred income
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(21,000)
Tax assets (liabilities)	0	(21,000)	$ 0
Net tax assets (liabilities)	0	(21,000)
Right-of-use assets net of liabilities
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(121,123)
Net tax assets (liabilities)	0	(121,123)
Set off of tax assets
Deferred tax assets and liabilities [abstract]
Tax assets	772,343	1,705,073
Tax liabilities	(772,343)	(1,705,073)
Net tax assets (liabilities)	0	(42,394)
Set off tax liabilities
Deferred tax assets and liabilities [abstract]
Tax assets	772,343	1,705,073
Tax liabilities	(772,343)	(1,747,467)
Net tax assets (liabilities)	0	0
Set off tax net
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(42,394)
Net tax assets (liabilities)	$ 0	$ (42,394)

Income taxes (Summary of temporary differences and unused tax losses and tax credits) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	$ (42,394)	$ (706,000)
Recognized in profit or loss	42,394	584,246
Recognized in business combination		79,360
Deferred tax liability (asset) at end of period	0	(42,394)
Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	1,705,073	4,982,328
Recognized in profit or loss	(932,730)	(3,919,404)
Recognized in business combination		642,149
Deferred tax liability (asset) at end of period	772,343	1,705,073
Strategic investments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(656,507)	(4,919,499)
Recognized in profit or loss	656,507	4,262,992
Recognized in business combination		0
Deferred tax liability (asset) at end of period	0	(656,507)
Investment tax credits
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	0	(273,854)
Recognized in profit or loss	0	273,854
Recognized in business combination		0
Deferred tax liability (asset) at end of period	0	0
Royalty receivable
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(333,543)	(280,900)
Recognized in profit or loss	(39,520)	(52,643)
Recognized in business combination		0
Deferred tax liability (asset) at end of period	(373,063)	(333,543)
Property and equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(147,127)	(25,273)
Recognized in profit or loss	(8,706)	(119,014)
Recognized in business combination		(2,840)
Deferred tax liability (asset) at end of period	(155,833)	(147,127)
Intangibles assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(468,167)	0
Recognized in profit or loss	224,720	91,782
Recognized in business combination		(559,949)
Deferred tax liability (asset) at end of period	(243,447)	(468,167)
Deferred income
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(21,000)	0
Recognized in profit or loss	21,000	(21,000)
Recognized in business combination		0
Deferred tax liability (asset) at end of period	0	(21,000)
Right-of-use assets net of liabilities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(121,123)	(188,802)
Recognized in profit or loss	121,123	67,679
Recognized in business combination		0
Deferred tax liability (asset) at end of period	$ 0	$ (121,123)

Income taxes (Summary of other deductible temporary differences, without time limitation) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 7,894,885	$ 5,277,453
Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	7,628,953	4,996,405
Right-of-use assets net of liabilities \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	687,896	0
Right-of-use assets net of liabilities \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	687,896	0
Strategic investments \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,068,378	0
Strategic investments \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,068,378	0
Financing costs \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	677,789	1,100,504
Financing costs \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	677,789	1,100,504
Intangibles assets \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,460,822	3,712,181
Intangibles assets \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,194,890	3,431,133
Capital losses \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	464,768
Capital losses \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 0	$ 464,768

Segment information (Narrative) (Details)	12 Months Ended
Segment information (Narrative) (Details)	Dec. 31, 2022 segment
Segment information
Number of operating segments	1

Segment information (Summary of total revenues and category of selected assets by geography) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Revenues [note 7]	$ 19,013,503	$ 31,068,350
Property and equipment [note 15]	3,393,452	3,712,937
Right-of-use assets	4,818,744	5,765,993	$ 3,701,000
Intangible assets [note 17]	2,104,848	2,774,198
Goodwill [note 18]	2,660,607	2,660,607
Total selected asset categories by geographic market	12,977,651	14,913,735
Brazil
Disclosure of geographical areas [line items]
Revenues [note 7]	162,797	1,475,608
Canada
Disclosure of geographical areas [line items]
Revenues [note 7]	11,933,904	7,383,884
Property and equipment [note 15]	3,372,356	3,685,974
Right-of-use assets	4,818,744	5,765,993
Intangible assets [note 17]	2,104,848	2,774,198
Goodwill [note 18]	2,660,607	2,660,607
Total selected asset categories by geographic market	12,956,555	14,886,772
England
Disclosure of geographical areas [line items]
Revenues [note 7]	0	634
Germany
Disclosure of geographical areas [line items]
Revenues [note 7]	11,606	3,867
India
Disclosure of geographical areas [line items]
Revenues [note 7]	91,699	698,837
Property and equipment [note 15]	21,096	26,963
Right-of-use assets	0	0
Intangible assets [note 17]	0	0
Goodwill [note 18]	0	0
Total selected asset categories by geographic market	21,096	26,963
Israel
Disclosure of geographical areas [line items]
Revenues [note 7]	27,360	126,246
Italy
Disclosure of geographical areas [line items]
Revenues [note 7]	1,309,478	2,514,665
Mexico
Disclosure of geographical areas [line items]
Revenues [note 7]	371,668	920,818
Netherlands
Disclosure of geographical areas [line items]
Revenues [note 7]	112,634	0
Poland
Disclosure of geographical areas [line items]
Revenues [note 7]	47,591	60,406
Saudi Arabia
Disclosure of geographical areas [line items]
Revenues [note 7]	1,511,142	7,019,953
South Africa
Disclosure of geographical areas [line items]
Revenues [note 7]	29,997	0
Spain
Disclosure of geographical areas [line items]
Revenues [note 7]	22,049	1,178
United States of America
Disclosure of geographical areas [line items]
Revenues [note 7]	2,661,071	10,567,741
Vietnam
Disclosure of geographical areas [line items]
Revenues [note 7]	$ 720,507	$ 294,513

Subsequent events (Narrative) (Details) - CAD ($)			1 Months Ended	12 Months Ended
Subsequent events (Narrative) (Details) - CAD ($)	Mar. 08, 2023	Oct. 19, 2022	Oct. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure of non-adjusting events after reporting period [line items]
Gross proceeds			$ 1,318,980	$ 1,318,980	$ 0
Price per warrant				$ 1.75
Non-brokered private placement
Disclosure of non-adjusting events after reporting period [line items]
Number of units issued		1,014,600
Issuance price per unit		$ 1.30
Gross proceeds		$ 1,318,980
Number of common shares that each unit entitles		1
Number of common shares that each common share purchase warrant entitles		1
Price per warrant		$ 1.75
Potential Ordinary Share Transactions [Member]
Disclosure of non-adjusting events after reporting period [line items]
Gross proceeds	$ 5,000,000
Fair value of common shares	$ 1.38
Potential Ordinary Share Transactions [Member] \| Non-brokered private placement
Disclosure of non-adjusting events after reporting period [line items]
Number of units issued	5,000,000
Issuance price per unit	$ 1.00
Gross proceeds	$ 5,000,000
Number of common shares that each unit entitles	1
Number of common share purchase warrant that each unit entitles	1
Number of common shares that each common share purchase warrant entitles	1
Price per warrant	$ 1.25

Strategic investments (Schedule of assumptions used in estimating fair value of the HPQ warrants) (Details)	Dec. 31, 2022 Item $ / shares shares	Apr. 20, 2022 Item $ / shares shares	Dec. 31, 2021 Item $ / shares shares
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants \| shares	16,394,600		9,594,600
HPQ warrants issued on April 29, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants \| shares	1,200,000		1,200,000
Exercise price ($) \| $ / shares	$ 0.1		$ 0.1
HPQ warrants issued on April 29, 2020 \| At fair value \| Black-Scholes option pricing model \| Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25		0.46
HPQ warrants issued on April 29, 2020 \| At fair value \| Black-Scholes option pricing model \| Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03		1.22
HPQ warrants issued on April 29, 2020 \| At fair value \| Black-Scholes option pricing model \| Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	80.55		89.88
HPQ warrants issued on April 29, 2020 \| At fair value \| Black-Scholes option pricing model \| Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4		16
HPQ warrants issued on June 2, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants \| shares	4,394,600		4,394,600
Exercise price ($) \| $ / shares	$ 0.1		$ 0.1
HPQ warrants issued on June 2, 2020 \| At fair value \| Black-Scholes option pricing model \| Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25		0.46
HPQ warrants issued on June 2, 2020 \| At fair value \| Black-Scholes option pricing model \| Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03		1.22
HPQ warrants issued on June 2, 2020 \| At fair value \| Black-Scholes option pricing model \| Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	73.74		94.01
HPQ warrants issued on June 2, 2020 \| At fair value \| Black-Scholes option pricing model \| Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	5		17
HPQ warrants issued on Sept. 3, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants \| shares	4,000,000	6,800,000	4,000,000
Exercise price ($) \| $ / shares	$ 0.61	$ 0.60	$ 0.61
HPQ warrants issued on Sept. 3, 2020 \| At fair value \| Black-Scholes option pricing model \| Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25	0.47	0.46
HPQ warrants issued on Sept. 3, 2020 \| At fair value \| Black-Scholes option pricing model \| Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03	2.47	1.22
HPQ warrants issued on Sept. 3, 2020 \| At fair value \| Black-Scholes option pricing model \| Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	76.85	1.0760	110.47
HPQ warrants issued on Sept. 3, 2020 \| At fair value \| Black-Scholes option pricing model \| Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	8	24	20
HPQ warrants issued on April 20, 2022
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants \| shares	6,800,000
Exercise price ($) \| $ / shares	$ 0.60
HPQ warrants issued on April 20, 2022 \| At fair value \| Black-Scholes option pricing model \| Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25
HPQ warrants issued on April 20, 2022 \| At fair value \| Black-Scholes option pricing model \| Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03
HPQ warrants issued on April 20, 2022 \| At fair value \| Black-Scholes option pricing model \| Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	74.58
HPQ warrants issued on April 20, 2022 \| At fair value \| Black-Scholes option pricing model \| Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	16

Income taxes (Summary of amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Research And Development Expenses, Without Time Limitation \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	$ 11,917,963	$ 11,399,104
Research And Development Expenses, Without Time Limitation \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	12,150,617	11,023,013
Federal Research And Development Investment Tax Credits \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	3,271,592	3,331,636
Federal Research And Development Investment Tax Credits \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2029 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	299,881	299,881
Federal Research And Development Investment Tax Credits \| 2029 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2030 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	89,879	89,879
Federal Research And Development Investment Tax Credits \| 2030 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2031 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	223,759	223,759
Federal Research And Development Investment Tax Credits \| 2031 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2032 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	186,031	186,031
Federal Research And Development Investment Tax Credits \| 2032 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2033 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	105,216	105,216
Federal Research And Development Investment Tax Credits \| 2033 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2034 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	212,609	212,609
Federal Research And Development Investment Tax Credits \| 2034 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2035 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	488,555	488,555
Federal Research And Development Investment Tax Credits \| 2035 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2036 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	359,594	359,594
Federal Research And Development Investment Tax Credits \| 2036 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2037 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	253,885	253,885
Federal Research And Development Investment Tax Credits \| 2037 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2038 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	186,015	186,015
Federal Research And Development Investment Tax Credits \| 2038 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2039 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	340,728	465,535
Federal Research And Development Investment Tax Credits \| 2039 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2040 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	101,562	101,562
Federal Research And Development Investment Tax Credits \| 2040 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2041 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	167,461	359,115
Federal Research And Development Investment Tax Credits \| 2041 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	0	0
Federal Research And Development Investment Tax Credits \| 2042 \| Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	256,417	0
Federal Research And Development Investment Tax Credits \| 2042 \| Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	$ 0	$ 0