Oculus VisionTech (OVTZ) 10-K 28 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 28, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0001107280
Entity Registrant Name	OCULUS VISIONTECH INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	000-29651
Entity Incorporation, State or Country Code	WY
Entity Tax Identification Number	06-1576391
Entity Address, Address Line One	#507, 837 West Hastings Street
Entity Address, City or Town	Vancouver
Entity Address, State or Province	BC
Entity Address, Postal Zip Code	V6C 3N6
City Area Code	604
Local Phone Number	685-1017
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 37,800,000
Entity Common Stock, Shares Outstanding		91,422,469
Auditor Name	Davidson & Company LLP
Auditor Location	Vancouver, BC. Canada
Auditor Firm ID	731

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 687,602	$ 2,208,451
Prepaid expenses and other current assets (Note 4)	30,238	37,832
Total Assets	717,840	2,246,283
Current Liabilities:
Accounts payable and accrued expenses (Note 5)	276,585	96,198
Accounts payable and accrued expenses - related parties	25,838	26,425
Total current liabilities	302,423	122,623
Stockholders' Equity:
Common stock and additional paid-in capital - no par value; authorized 500,000,000 shares, issued and outstanding 91,422,569 and 91,422,569	46,850,710	46,850,710
Additional paid-in capital	1,394,997	998,477
Commitment to issue shares	0	414,128
Accumulated other comprehensive income (loss)	(34,856)	6,190
Accumulated deficit	(47,795,434)	(46,145,845)
Stockholders' equity	415,417	2,123,660
Total Liabilities and Stockholders' Equity	$ 717,840	$ 2,246,283

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	250,000,000	250,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	91,422,569	91,422,569
Common stock, shares outstanding (in shares)	91,422,569	91,422,569

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Expenses:
Consulting	$ 135,000	$ 24,021
Research and development (Note 10)	1,137,883	818,269
Selling, general and administrative (Note 9, 13)	399,467	430,691
Share-based compensation (Notes 7, 13)	396,520	713,684
Loss from operations	(2,068,870)	(1,986,665)
Interest income	5,153	0
Gain on reduction of commitment to issue shares (Note 6)	414,128	0
Net loss	(1,649,589)	(1,986,665)
Other comprehensive loss
Currency translation differences	41,046	(6,190)
Total comprehensive loss	$ (1,608,543)	$ (1,992,855)
Net loss per share – basic and diluted (in dollars per share)	$ (0.02)	$ (0.02)
Weighted average number of common shares outstanding – basic and diluted (in shares)	91,422,569	89,968,723

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Commitment to Issue Shares [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020	86,522,569
Balance at Dec. 31, 2020	$ 43,788,464	$ 284,793	$ 414,128	$ 0	$ (44,159,180)	$ 328,205
Sale of common stock (in shares)	4,900,000
Sale of common stock	$ 3,098,616	0	0	0	0	3,098,616
Share issuance costs – cash	(36,370)	0	0	0	0	(36,370)
Share-based compensation	0	713,684	0	0	0	713,684
Currency translation differences	0	0	0	6,190	0	6,190
Net loss	$ 0	0	0	0	(1,986,665)	(1,986,665)
Balance (in shares) at Dec. 31, 2021	91,422,569
Balance at Dec. 31, 2021	$ 46,850,710	998,477	414,128	6,190	(46,145,845)	2,123,660
Share-based compensation	0	396,520	0	0	0	396,520
Currency translation differences	0	0	0	(41,046)	0	(41,046)
Net loss	0	0	0	0	(1,649,589)	(1,649,589)
Reduction of commitment to issue shares	$ 0	0	(414,128)	0	0	(414,128)
Balance (in shares) at Dec. 31, 2022	91,422,569
Balance at Dec. 31, 2022	$ 46,850,710	$ 1,394,997	$ 0	$ (34,856)	$ (47,795,434)	$ 415,417

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net loss	$ (1,649,589)	$ (1,986,665)
Add back non-cash share-based compensation	396,520	713,684
Gain on reduction of commitment to issue shares	(414,128)	0
Changes in operating assets and liabilities:
(Increase) decrease in prepaid expenses and other current assets	2,441	(32,230)
Increase in accounts payable and accrued expenses	180,387	63,869
(Decrease) increase in accounts payable and accrued expenses due to related parties		(108,833)
Net cash used in operating activities	(1,484,369)	(1,350,175)
Cash flows from financing activities:
Proceeds from sale of common stock	0	3,098,616
Share issuance costs	0	(36,370)
Net cash provided by financing activities	0	3,062,246
Cash flows from investing activity:
Interest received	5,153	0
Net cash provided by investing activity	5,153	0
Effect of foreign currency translation on cash	(41,633)	6,190
Net increase (decrease) in cash and cash equivalents	(1,520,849)	1,718,261
Cash and cash equivalents at beginning of year	2,208,451	490,190
Cash and cash equivalents at end of year	687,602	2,208,451
Supplemental disclosures of cash flow information:
Cash paid during the year for interest	0	0
Cash paid during the year for income taxes	$ 0	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Business	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. BASIS OF PRESENTATION AND BUSINESS The accompanying consolidated financial statements include the accounts of Oculus Visiontech Inc. (“Oculus”) and its wholly-owned subsidiary, ComplyTrust Inc. (“CTI”), (together “the Company”). All intercompany balances and transactions have been eliminated upon consolidation. In the opinion of the management, all adjustments (consisting of normal recurring accruals) considered necessary for fair presentation have been included. The Company is a designer of digital watermarking services and solutions. At December 31, 2022 two

Note 2 - Going Concern

Note 2 - Going Concern	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	2. GOING CONCERN These consolidated financial statements are prepared on a going concern basis which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses from inception and does not December 31, 2022 December 31, 2021. December 31, 2022, no not There are many external factors that can adversely affect general workforces, economies and financial markets globally. Examples include, but are not 19 not

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of consolidation These consolidated financial statements are presented in United States dollars and have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). On March 28, 2023, December 31, 2022. These consolidated financial statements include the financial statements of the Company and the entities controlled by the Company. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Control is defined as the exposure, or rights, to variable returns from involvement with an investee and the ability to affect those returns through power over the investee. Power over an investee exists when an investor has existing rights that give it the ability to direct the activities that significantly affect the investee’s returns. This control is generally evidenced through owning more than 50% The controlled entities are listed in the following table: Name of Subsidiary Country of Incorporation Ownership Interest at December 31, 2022 Ownership Interest at December 31, 2021 Principal Activity ComplyTrust Inc. US/Delaware 100 % 100 % Software Development Significant judgments, estimates and assumptions The preparation of financial statements in accordance with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. These judgments, estimates and assumptions are regularly evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances. While management believes the estimates to be reasonable, actual results could differ from those estimates and could impact future results of operations and cash flows. The areas which require significant judgment and estimates that management has made at the financial reporting date, that could result in a material change to the carrying amounts of assets and liabilities, in the event actual results differ from the assumptions made, relate to, but are not Significant judgments ● the determination of functional currencies; and ● share-based compensation and warrants issued in connection with private placements, using the fair value method. The Company uses the Black-Scholes option pricing model to determine the fair value of share-based compensation. This estimate also requires determining the most appropriate inputs to the valuation model. The main factor affecting the estimates of the fair value of stock options is the stock price, expected volatility used and the expected duration of the instrument. The Company currently estimates the expected volatility of its common shares based on historical stock price information. The Company recognizes the commitment to issue shares, based on the trading price at the date of the commitment on a percentage basis on the likelihood of the completion of the event. Cash and cash equivalents Cash equivalents include highly liquid investments with original maturities of twelve Impairment of long-lived assets and long-lived assets to be disposed of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not Research and development Expenditure on research activities is recognized on the consolidated statements of operations and comprehensive loss as incurred. Development expenditures are capitalized as part of the cost of the resulting intangible asset only if the expenditures can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. Management determined that as at December 31, 2022, not Intangible asset Identifiable intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is valued at fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any 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 economic life and assessed for impairment annually and whenever there is an indication that the intangible asset may Intangible assets with indefinite lives are measured at cost less any accumulated impairment losses. These intangible assets are tested for impairment on an annual basis and more frequently if there are indicators that intangible assets may Income taxes The Company accounts for income taxes under the asset and liability method. Current income taxes are the expected taxes payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to taxes payable in respect of previous years. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under the asset and liability method, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not not Net loss per share Basic loss per share is calculated using the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or contracts that may December 31, 2022 2021, 2021: 2021: Right of use asset The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right of use assets are subsequently amortized from the commencement date to the earlier of the end of the useful life of the right of use asset or the end of the lease term using the straight line method. Lease liability The lease liability is initially measured at the present value of the lease payments that are not Lease payments included in the measurement of the lease liability comprise the following payments during the lease term: fixed payments (including in-substance fixed payments), and the exercise price under a purchase option that the Company is reasonably certain to exercise. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising mainly if the Company changes its assessment of whether it will exercise a purchase, renewal or termination option, or if there is a revised in substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right of use asset, or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. Stock-based compensation The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Section 718 The fair value at grant date of all share-based payments is recognized as compensation expense over the period for which benefits of services are expected to be derived, with a corresponding credit to shareholders’ equity or accrued liabilities depending on whether they are equity-settled or cash-settled. The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model and estimate the expected forfeiture rate at the date of grant. Functional currency The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s reporting currency. The functional currency of Oculus is the Canadian (“CAD” or “C”) dollar and the functional currency of CTI is the U.S. dollar. In accordance with ASC 830, Foreign currency transactions are translated into the functional currency of the respective currency of the entity or division, using the exchange rates prevailing at the dates of the transactions (spot exchange rate). Foreign exchange gains and losses resulting from the settlement of such transactions and from the re-measurement of monetary items denominated in foreign currency at period-end exchange rates are recognized in profit or loss. Non-monetary items that are not Recently adopted accounting pronouncements The Company has reviewed new and revised accounting pronouncements that have been issued but are not not

Note 4 - Prepaid Expenses and O

Note 4 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Other Assets Disclosure [Text Block]	4. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following: December 31, December 31, 2022 2021 Prepaid expenses $ 28,028 $ 28,141 Tax Receivable – Canadian GST 2,210 9,691 $ 30,238 $ 37,832

Note 5 - Accounts Payable and A

Note 5 - Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	5. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following: December 31, December 31, 2022 2021 Accounts payable $ 224,716 $ 61,836 Accrued fees and expenses 51,869 34,362 $ 276,585 $ 96,198

Note 6 - Common Stock

Note 6 - Common Stock	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	6. COMMON STOCK The Company has no par value common stock with 500,000,000 authorized shares and 91,422,569 outstanding on December 31, 2022 2021. The Company has authorized the issuance of 250,000,000 non-voting preferred shares without par value, none issued. As of December 31, 2022, On June 14, 2021, CDN$0.80 $3,920,000CDN one one one $1.00CDN may $2.50CDN ten $45,500CDN During the year ended December 31, 2022,

Note 7 - Stock Options

Note 7 - Stock Options	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	7. STOCK OPTIONS During the year ended December 31, 2022 2021, may six However, all options will be considered vested if one i. Meeting sales forecasts: - The greater of either the 20% six ii. the listing of the Company on any national securities exchange. iii. a Change of Control Event. During the year ended December 31, 2022, i) granted 100,000 stock options to a consultant, exercisable into 100,000 shares at an exercise price of $0.80CAD January 31, 2025. $54,600CAD, 119.10%; 1.24%; Nil; $0.78CAD. 6 August 1, 2022. December 31, 2022, $36,511CAD During the year ended December 31, 2021, i) granted 500,000 stock options to consultants, exercisable into 500,000 shares at an exercise price of $1.20CAD January 29, 2024. $424,300CAD, 125.00%; 0.14%; Nil; $1.18CAD. 6 July 29, 2021. December 31, 2021, $285,557CAD December 31, 2022, $115,811CAD ii) granted 375,000 stock options to consultants, exercisable into 375,000 shares at an exercise price of $0.80CAD June 10, 2024. $211,700CAD, 120.80%; 0.25%; Nil; $0.80CAD. 6 December 10, 2021. September 30, 2021, $101,058CAD December 31, 2022, $83,351CAD iii) granted 590,000 stock options to consultants, exercisable into 590,000 shares at an exercise price of $0.60CAD October 14, 2024. $219,100CAD, 119.89%; 0.63%; Nil; $0.54CAD. 6 April 14, 2021. December 31, 2021, $42,819CAD December 31, 2022, $128,164AD OCULUS VISIONTECH INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 2021 (Stated in US Dollars) During the year ended December 31, 2020, i) granted 3,600,000 stock options to consultants, directors and officers exercisable into 3,600,000 shares at an exercise price of $0.35CAD July 21, 2023. $909,900CAD, 125%; 0.27%; Nil; $0.35CAD. 6 January 21, 2021. December 31, 2021, $406,133CAD December 31, 2022, $129,990CAD ii) granted 250,000 stock options to consultants, directors and officers exercisable into 250,000 shares at an exercise price of $0.45CAD December 21, 2023. $75,800CAD, 125%; 0.02%; Nil; $0.425CAD. 6 June 21, 2021. December 31, 2021, $52,835CAD December 31, 2022, $18,207CAD The changes in options are as follows: Number of options Weighted average exercise price (CAD) Aggregate Intrinsic Value Options outstanding, December 31, 2020 3,850,000 $ 0.36 $ 3,363,000 Granted 1,465,000 0.86 - Options outstanding, December 31, 2021 5,315,000 0.49 3,910,950 Granted 100,000 0.80 - Options outstanding, December 31, 2022 5,415,000 $ 0.50 $ - The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the quoted price of the Company’s common stock for the options that were in-the-money at December 31, 2022. Details of options outstanding as at December 31, 2022 Exercise price (CAD) Number of options outstanding Expiry date Number of options exercisable Remaining contractual life (years) $ 0.350 3,600,000 July 21, 2023 2,880,000 0.55 $ 0.450 250,000 December 21, 2023 200,000 0.97 $ 1.200 500,000 January 29, 2024 300,000 1.08 $ 0.800 375,000 June 10, 2024 225,000 1.44 $ 0.600 590,000 October 14, 2024 236,000 1.79 $ 0.800 100,000 January 31, 2025 20,000 2.09 5,415,000 3,861,000 OCULUS VISIONTECH INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 2021 (Stated in US Dollars) The following weighted average assumptions were used for the Black-Scholes valuation of stock options granted: December 31, 2022 December 31, 2021 Risk-free interest rate 1.24 % 0.37 % Exercise price (CAD) $ 0.80 $ 0.86 Expected life of options (in years) 3.00 3.00 Expected annualized volatility 119.10 % 121.87 % Fair value of options granted (CAD) $ 0.55 $ 0.58 Expected dividend rate - -

Note 8 - Warrants

Note 8 - Warrants	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Class of Warrant or Right [Text Block]	8. WARRANTS The changes in warrants are as follows: Number of warrants Weighted average exercise price (CAD) Aggregate Intrinsic Value Warrants outstanding, December 31, 2020 12,500,000 $ 0.001 $ - Granted 4,900,000 1.00 - Warrants outstanding, December 31, 2022 and 2021 17,400,000 $ 0.28 $ - Details of warrants outstanding as at December 31, 2022 Exercise price Number of warrants outstanding Expiry date Number of warrants exercisable Remaining contractual life (years) $ 1.00 (CAD) 4,900,000 April 19, 2023 4,900,000 0.30 $ 0.001 (1) 12,500,000 June 4, 2025 - 2.43 17,400,000 4,900,000 ( 1 No 1 2 3

Note 9 - Selling, General and A

Note 9 - Selling, General and Administrative	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Selling, General and Administrative Disclosure [Text Block]	9. SELLING, GENERAL AND ADMINISTRATIVE The breakdown of selling, general and administrative for the year ended December 31, 2022 2021 2022 2021 Filing and regulatory fees $ 40,158 $ 38,396 Marketing 76,459 41,374 Professional fees 104,801 133,134 Rent 38,922 39,134 Office and administration 139,127 178,653 $ 399,467 $ 430,691

Note 10 - Research and Developm

Note 10 - Research and Development	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	10. RESEARCH AND DEVELOPMENT The breakdown of research and development for the year ended December 31, 2022 2021 2022 2021 Project management $ 11,990 $ 144,000 Software development 820,996 585,953 Business development 133,588 60,533 Payroll 171,309 27,783 $ 1,137,883 $ 818,269

Note 11 - Financial Instruments

Note 11 - Financial Instruments and Risks	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Financial Instruments Disclosure [Text Block]	11. FINANCIAL INSTRUMENTS AND RISKS Financial instruments measured at fair value are classified into one three three Level 1 Level 2 1 Level 3 not Fair value of financial instruments The Company has various financial instruments including cash, receivables, accounts payable and accrued liabilities and a loan payable. The carrying values of receivables, accounts payable and accrued liabilities, and loan payable approximate their fair values due to the short-term nature of these financial instruments. Cash is carried at a level 1 The Company’s risk exposures and the impact on the Company’s financial instruments are summarized below: Credit risk The Company is exposed to credit risk only with respect to uncertainties as to timing and amount of collectability of receivables. The Company believes its credit risk is low because a portion of receivables are comprised of goods and services tax (GST) and other government refunds, which is recoverable from the governing body in Canada. Management does not Liquidity risk Liquidity risk is the risk that the Company will not December 31, 2021, 2021 2021 30 Interest rate risk Interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The risk that the Company will realize such a loss is limited as it does not Foreign currency risk As at December 31, 2022 2021,

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12. INCOME TAXES A reconciliation of income taxes at statutory rates with the reported taxes is as follows: December 31, 2022 December 31, 2021 Loss before taxes for the year $ (1,649,589 ) $ (1,986,665 ) Expected income tax (recovery) $ (461,000 ) $ (417,000 ) Effect of change in tax rates 37,000 (64,000 ) Permanent differences (5,000 ) 150,000 Adjustment to prior years provision (5,000 ) 2,147,000 Change in unrecognized deductible temporary 434,000 (1,816,000 ) Total income taxes $ - $ - Current income tax $ - $ - Deferred tax recovery $ - $ - The significant components of the Company’s deferred tax assets that have not December 31, 2022 December 31, 2021 Non-capital losses $ 5,445,227 $ 5,010,903 $ 5,445,227 $ 5,010,903 Unrecognized deferred tax assets (5,445,227 ) (5,010,903 ) Net deferred tax assets $ - $ - The significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not 2022 Expiry Date Range 2021 Expiry Date Range Temporary Differences Non-capital losses available for future periods $ 25,155,000 2026 to 2041 $ 23,473,000 2026 to 2041 Canada $ 18,334,000 2023 to 2037 $ 18,334,000 2023 to 2037 USA $ 6,821,000 No expiry date $ 5,139,000 No expiry date

Note 13 - Related Parties

Note 13 - Related Parties	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	13. RELATED PARTIES Related parties include the Board of Directors, officers, close family members and enterprises that are controlled by these individuals as well as certain persons performing similar functions. The Company defines its key management as the Board of Directors, Chief Executive Officer, President, and Chief Financial Officer. Remuneration of directors and key management personnel of the Company was as follows: Year ended December 31, 2022 2021 Selling general and administrative $ 215,331 $ 124,972 Share-based compensation to directors and officers 47,062 151,261 $ 262,393 $ 276,233 The Company for the years ended December 31, 2022 2021 2021 December 31, 2022 2021. December 31, 2022 2021.

Note 14 - Operating Leases

Note 14 - Operating Leases	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	14. OPERATING LEASES The Company has one third The lease at the Vancouver, Canada location is on a month-to-month basis with monthly rental payments of $3,950 (CND). For the years ended December 31, 2022 2021

Note 15 - Segmented Information

Note 15 - Segmented Information	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	15. SEGMENTED INFORMATION The Company currently operates in a single reportable operating segment. All of the Company’s assets and expenditures are located in the United States. Since the Company does not no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of consolidation These consolidated financial statements are presented in United States dollars and have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). On March 28, 2023, December 31, 2022. These consolidated financial statements include the financial statements of the Company and the entities controlled by the Company. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Control is defined as the exposure, or rights, to variable returns from involvement with an investee and the ability to affect those returns through power over the investee. Power over an investee exists when an investor has existing rights that give it the ability to direct the activities that significantly affect the investee’s returns. This control is generally evidenced through owning more than 50% The controlled entities are listed in the following table: Name of Subsidiary Country of Incorporation Ownership Interest at December 31, 2022 Ownership Interest at December 31, 2021 Principal Activity ComplyTrust Inc. US/Delaware 100 % 100 % Software Development
Use of Estimates, Policy [Policy Text Block]	Significant judgments, estimates and assumptions The preparation of financial statements in accordance with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. These judgments, estimates and assumptions are regularly evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances. While management believes the estimates to be reasonable, actual results could differ from those estimates and could impact future results of operations and cash flows. The areas which require significant judgment and estimates that management has made at the financial reporting date, that could result in a material change to the carrying amounts of assets and liabilities, in the event actual results differ from the assumptions made, relate to, but are not Significant judgments ● the determination of functional currencies; and ● share-based compensation and warrants issued in connection with private placements, using the fair value method. The Company uses the Black-Scholes option pricing model to determine the fair value of share-based compensation. This estimate also requires determining the most appropriate inputs to the valuation model. The main factor affecting the estimates of the fair value of stock options is the stock price, expected volatility used and the expected duration of the instrument. The Company currently estimates the expected volatility of its common shares based on historical stock price information. The Company recognizes the commitment to issue shares, based on the trading price at the date of the commitment on a percentage basis on the likelihood of the completion of the event.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents Cash equivalents include highly liquid investments with original maturities of twelve
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets and long-lived assets to be disposed of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not
Research and Development Expense, Policy [Policy Text Block]	Research and development Expenditure on research activities is recognized on the consolidated statements of operations and comprehensive loss as incurred. Development expenditures are capitalized as part of the cost of the resulting intangible asset only if the expenditures can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. Management determined that as at December 31, 2022, not
Goodwill and Intangible Assets, Policy [Policy Text Block]	Intangible asset Identifiable intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is valued at fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any 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 economic life and assessed for impairment annually and whenever there is an indication that the intangible asset may Intangible assets with indefinite lives are measured at cost less any accumulated impairment losses. These intangible assets are tested for impairment on an annual basis and more frequently if there are indicators that intangible assets may
Income Tax, Policy [Policy Text Block]	Income taxes The Company accounts for income taxes under the asset and liability method. Current income taxes are the expected taxes payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to taxes payable in respect of previous years. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under the asset and liability method, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not not
Earnings Per Share, Policy [Policy Text Block]	Net loss per share Basic loss per share is calculated using the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or contracts that may December 31, 2022 2021, 2021: 2021:
Lessee, Leases [Policy Text Block]	Right of use asset The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right of use assets are subsequently amortized from the commencement date to the earlier of the end of the useful life of the right of use asset or the end of the lease term using the straight line method. Lease liability The lease liability is initially measured at the present value of the lease payments that are not Lease payments included in the measurement of the lease liability comprise the following payments during the lease term: fixed payments (including in-substance fixed payments), and the exercise price under a purchase option that the Company is reasonably certain to exercise. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising mainly if the Company changes its assessment of whether it will exercise a purchase, renewal or termination option, or if there is a revised in substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right of use asset, or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero.
Share-Based Payment Arrangement [Policy Text Block]	Stock-based compensation The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Section 718 The fair value at grant date of all share-based payments is recognized as compensation expense over the period for which benefits of services are expected to be derived, with a corresponding credit to shareholders’ equity or accrued liabilities depending on whether they are equity-settled or cash-settled. The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model and estimate the expected forfeiture rate at the date of grant.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Functional currency The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s reporting currency. The functional currency of Oculus is the Canadian (“CAD” or “C”) dollar and the functional currency of CTI is the U.S. dollar. In accordance with ASC 830, Foreign currency transactions are translated into the functional currency of the respective currency of the entity or division, using the exchange rates prevailing at the dates of the transactions (spot exchange rate). Foreign exchange gains and losses resulting from the settlement of such transactions and from the re-measurement of monetary items denominated in foreign currency at period-end exchange rates are recognized in profit or loss. Non-monetary items that are not
New Accounting Pronouncements, Policy [Policy Text Block]	Recently adopted accounting pronouncements The Company has reviewed new and revised accounting pronouncements that have been issued but are not not

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]	Name of Subsidiary Country of Incorporation Ownership Interest at December 31, 2022 Ownership Interest at December 31, 2021 Principal Activity ComplyTrust Inc. US/Delaware 100 % 100 % Software Development

Note 4 - Prepaid Expenses and_2

Note 4 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	December 31, December 31, 2022 2021 Prepaid expenses $ 28,028 $ 28,141 Tax Receivable – Canadian GST 2,210 9,691 $ 30,238 $ 37,832

Note 5 - Accounts Payable and_2

Note 5 - Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	December 31, December 31, 2022 2021 Accounts payable $ 224,716 $ 61,836 Accrued fees and expenses 51,869 34,362 $ 276,585 $ 96,198

Note 7 - Stock Options (Tables)

Note 7 - Stock Options (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of options Weighted average exercise price (CAD) Aggregate Intrinsic Value Options outstanding, December 31, 2020 3,850,000 $ 0.36 $ 3,363,000 Granted 1,465,000 0.86 - Options outstanding, December 31, 2021 5,315,000 0.49 3,910,950 Granted 100,000 0.80 - Options outstanding, December 31, 2022 5,415,000 $ 0.50 $ -
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Exercise price (CAD) Number of options outstanding Expiry date Number of options exercisable Remaining contractual life (years) $ 0.350 3,600,000 July 21, 2023 2,880,000 0.55 $ 0.450 250,000 December 21, 2023 200,000 0.97 $ 1.200 500,000 January 29, 2024 300,000 1.08 $ 0.800 375,000 June 10, 2024 225,000 1.44 $ 0.600 590,000 October 14, 2024 236,000 1.79 $ 0.800 100,000 January 31, 2025 20,000 2.09 5,415,000 3,861,000
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	December 31, 2022 December 31, 2021 Risk-free interest rate 1.24 % 0.37 % Exercise price (CAD) $ 0.80 $ 0.86 Expected life of options (in years) 3.00 3.00 Expected annualized volatility 119.10 % 121.87 % Fair value of options granted (CAD) $ 0.55 $ 0.58 Expected dividend rate - -

Note 8 - Warrants (Tables)

Note 8 - Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Warrants or Right [Table Text Block]	Number of warrants Weighted average exercise price (CAD) Aggregate Intrinsic Value Warrants outstanding, December 31, 2020 12,500,000 $ 0.001 $ - Granted 4,900,000 1.00 - Warrants outstanding, December 31, 2022 and 2021 17,400,000 $ 0.28 $ - Exercise price Number of warrants outstanding Expiry date Number of warrants exercisable Remaining contractual life (years) $ 1.00 (CAD) 4,900,000 April 19, 2023 4,900,000 0.30 $ 0.001 (1) 12,500,000 June 4, 2025 - 2.43 17,400,000 4,900,000

Note 9 - Selling, General and_2

Note 9 - Selling, General and Administrative (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Selling, General and Administrative Expenses [Table Text Block]	2022 2021 Filing and regulatory fees $ 40,158 $ 38,396 Marketing 76,459 41,374 Professional fees 104,801 133,134 Rent 38,922 39,134 Office and administration 139,127 178,653 $ 399,467 $ 430,691

Note 10 - Research and Develo_2

Note 10 - Research and Development (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Research and Development Expenses [Table Text Block]	2022 2021 Project management $ 11,990 $ 144,000 Software development 820,996 585,953 Business development 133,588 60,533 Payroll 171,309 27,783 $ 1,137,883 $ 818,269

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	December 31, 2022 December 31, 2021 Loss before taxes for the year $ (1,649,589 ) $ (1,986,665 ) Expected income tax (recovery) $ (461,000 ) $ (417,000 ) Effect of change in tax rates 37,000 (64,000 ) Permanent differences (5,000 ) 150,000 Adjustment to prior years provision (5,000 ) 2,147,000 Change in unrecognized deductible temporary 434,000 (1,816,000 ) Total income taxes $ - $ - Current income tax $ - $ - Deferred tax recovery $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2022 December 31, 2021 Non-capital losses $ 5,445,227 $ 5,010,903 $ 5,445,227 $ 5,010,903 Unrecognized deferred tax assets (5,445,227 ) (5,010,903 ) Net deferred tax assets $ - $ -
Summary of Operating Loss Carryforwards [Table Text Block]	2022 Expiry Date Range 2021 Expiry Date Range Temporary Differences Non-capital losses available for future periods $ 25,155,000 2026 to 2041 $ 23,473,000 2026 to 2041 Canada $ 18,334,000 2023 to 2037 $ 18,334,000 2023 to 2037 USA $ 6,821,000 No expiry date $ 5,139,000 No expiry date

Note 13 - Related Parties (Tabl

Note 13 - Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Year ended December 31, 2022 2021 Selling general and administrative $ 215,331 $ 124,972 Share-based compensation to directors and officers 47,062 151,261 $ 262,393 $ 276,233

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net Income (Loss) Attributable to Parent, Total	$ (1,649,589)	$ (1,986,665)
Retained Earnings (Accumulated Deficit), Total	(47,795,434)	$ (46,145,845)
Working Capital (Deficit)	$ 415,417

Note 3 - Summary of Significa_3

Note 3 - Summary of Significant Accounting Policies (Details Textual) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	5,415,000	5,315,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	17,400,000	17,400,000

Note 3 - Summary of Significa_4

Note 3 - Summary of Significant Accounting Policies - Summary of Subsidiary (Details)	Dec. 31, 2022	Dec. 31, 2021
ComplyTrust Inc. [Member]
ComplyTrust Inc.	100%	100%

Note 4 - Prepaid Expenses and_3

Note 4 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Prepaid expenses	$ 28,028	$ 28,141
Tax Receivable – Canadian GST	2,210	9,691
Prepaid Expense and Other Assets, Current	$ 30,238	$ 37,832

Note 5 - Accounts Payable and_3

Note 5 - Accounts Payable and Accrued Expenses - Summary of Accounts Payable and Accrued Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounts payable	$ 224,716	$ 61,836
Accrued fees and expenses	51,869	34,362
Accounts Payable and Accrued Liabilities, Current, Total	$ 276,585	$ 96,198

Note 6 - Common Stock (Details

Note 6 - Common Stock (Details Textual) $ / shares in Units, $ / shares in Thousands			12 Months Ended
	Jun. 14, 2021 USD ($) shares	Jun. 14, 2021 CAD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Common Stock, No Par Value (in dollars per share) | $ / shares			$ 0	$ 0
Common Stock, Shares Authorized (in shares)			500,000,000	500,000,000
Common Stock, Shares, Outstanding, Ending Balance (in shares)			91,422,569	91,422,569
Preferred Stock, Shares Authorized (in shares)			250,000,000	250,000,000
Preferred Stock, Shares Issued (in shares)			0	0
Common Stock, Shares Held in Escrow (in shares)			1,875,000
Payments of Stock Issuance Costs | $			$ 0	$ 36,370
Gains (Losses) on Commitment to Issue Shares | $			$ 414,128	$ 0
Warrants Issued in Connection with Private Placement [Member]
Equity Offering, Number of Warrants Per Unit (in shares)		1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in CAD per share) | $ / shares		$ 1
Warrants and Rights Outstanding, Term (Month)		24 months
Class of Warrant of Right, Stock Price Trigger (in CAD per share) | $ / shares		$ 2.50
Class of Warrant or Right, Threshold Consecutive Trading Days	10	10
Payments of Stock Issuance Costs	$ 36,370	$ 45,500
Private Placement [Member]
Equity Offering, Number of Units Issued (in shares)	4,900,000	4,900,000
Equity Offering, Price Per Unit Issued (in CAD per share) | $ / shares		$ 0.80
Proceeds from Issuance or Sale of Equity, Total	$ 3,098,616	$ 3,920,000
Equity Offering, Number of Common Shares Per Unit (in shares)		1

Note 7 - Stock Options (Details

Note 7 - Stock Options (Details Textual)		1 Months Ended				9 Months Ended		12 Months Ended
	Dec. 21, 2020 CAD ($) $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2021 CAD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Sep. 30, 2021 CAD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 CAD ($) $ / shares shares	Dec. 30, 2022	Dec. 31, 2021 USD ($) shares	Dec. 31, 2021 CAD ($) $ / shares shares	Dec. 31, 2020 CAD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								100,000	100,000		1,465,000	1,465,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)			3,861,000						3,861,000
Share-Based Payment Arrangement, Expense | $								$ 396,520			$ 713,684
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)								3 years	3 years		3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate								0%	0%		0%	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares			$ 0.80		$ 0.86				$ 0.80			$ 0.86
Rolling Stock Option Plan [Member]
Share-based Compensation Arrangement, Percent of Issued and Outstanding Common Shares Reserved					10%					10%		10%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of January 31, 2025 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								100,000	100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)			100,000						100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares			$ 0.80						$ 0.80
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $									$ 54,600
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate								119.10%	119.10%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)								3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions								1.24%	1.24%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate								0%	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares			$ 0.78						$ 0.78
Share-Based Payment Arrangement, Expense								$ 28,162	$ 36,511
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of January 29, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				500,000	500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)					500,000							500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares					$ 1.20							$ 1.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $					$ 424,300
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate				125%	125%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)				3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions				0.14%	0.14%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate				0%	0%
Share-Based Payment Arrangement, Expense		$ 89,648	$ 115,811	$ 230,215	$ 285,557
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of June10, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)											375,000	375,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)					375,000							375,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares					$ 0.80							$ 0.80
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $												$ 211,700
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate											120.80%	120.80%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)											3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions											0.25%	0.25%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate											0%	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares					$ 0.80							$ 0.80
Rolling Stock Option Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)													3 years
Share-Based Payment Arrangement, Expense						$ 83,342	$ 101,058	64,460	83,351
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of October 14, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)											590,000	590,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)					590,000							590,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares					$ 0.60							$ 0.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $												$ 219,100
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate											119.89%	119.89%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)											3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions											0.63%	0.63%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate											0%	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares					$ 0.54							$ 0.54
Share-Based Payment Arrangement, Expense								99,315	128,164		$ 33,964	$ 42,819
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of July 21, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)													3,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)													3,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares													$ 0.35
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $													$ 909,900
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate													125%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions													0.27%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate													0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares													$ 0.35
Share-Based Payment Arrangement, Expense								100,848	129,990		324,132	406,133
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of December 21, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)	250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares	$ 0.45
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $	$ 75,800
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	125%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions	0.02%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate													0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares	$ 0.425
Share-Based Payment Arrangement, Expense								$ 14,087	$ 18,207		$ 42,031	$ 52,835
Rolling Stock Option Plan [Member] | Vesting Every Six Months [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage										20%
Rolling Stock Option Plan [Member] | Vesting Every Six Months [Member] | Employee Stock Option, Expiration Date of January 31, 2025 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage								20%	20%
Rolling Stock Option Plan [Member] | Vesting Every Six Months [Member] | Employee Stock Option, Expiration Date of January 29, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				20%	20%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares					$ 1.18							$ 1.18
Rolling Stock Option Plan [Member] | Vesting Every Six Months [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage											20%	20%
Rolling Stock Option Plan [Member] | Vesting Every Six Months [Member] | Employee Stock Option, Expiration Date of October 14, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage											20%	20%
Rolling Stock Option Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member] | Employee Stock Option, Expiration Date of July 21, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage													20%
Rolling Stock Option Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member] | Employee Stock Option, Expiration Date of December 21, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	20%

Note 7 - Stock Options - Change

Note 7 - Stock Options - Changes in Options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Options outstanding (in shares)	5,315,000	3,850,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.49	$ 0.36
Options outstanding, aggregate intrinsic value	$ 0	$ 3,910,950	$ 3,363,000
Granted, options (in shares)	100,000	1,465,000
Granted, weighted average exercise price (in dollars per share)	$ 0.80	$ 0.86
Granted, aggregate intrinsic value (in dollars per share)	$ 0	$ 0
Options outstanding (in shares)	5,415,000	5,315,000	3,850,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.50	$ 0.49	$ 0.36

Note 7 - Stock Options - Detail

Note 7 - Stock Options - Details of Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares
Exercise price (in CAD per share) | $ / shares	$ 0.50		$ 0.49	$ 0.36
$Number of options outstanding (in shares)	5,415,000	5,415,000	5,315,000	3,850,000
Exercisable (in shares)	3,861,000	3,861,000
Range One [Member]
Exercise price (in CAD per share) | $ / shares		$ 0.350
$Number of options outstanding (in shares)	3,600,000	3,600,000
Expiry date	Jul. 21, 2023
Exercisable (in shares)	2,880,000	2,880,000
Remaining contractual life (Year)	6 months 18 days
Range Two [Member]
Exercise price (in CAD per share) | $ / shares		$ 0.450
$Number of options outstanding (in shares)	250,000	250,000
Expiry date	Dec. 21, 2023
Exercisable (in shares)	200,000	200,000
Remaining contractual life (Year)	11 months 19 days
Range Three [Member]
Exercise price (in CAD per share) | $ / shares		$ 1.200
$Number of options outstanding (in shares)	500,000	500,000
Expiry date	Jan. 29, 2024
Exercisable (in shares)	300,000	300,000
Remaining contractual life (Year)	1 year 29 days
Range Four [Member]
Exercise price (in CAD per share) | $ / shares		$ 0.800
$Number of options outstanding (in shares)	375,000	375,000
Expiry date	Jun. 10, 2024
Exercisable (in shares)	225,000	225,000
Remaining contractual life (Year)	1 year 5 months 8 days
Range Five [Member]
Exercise price (in CAD per share) | $ / shares		$ 0.600
$Number of options outstanding (in shares)	590,000	590,000
Expiry date	Oct. 14, 2024
Exercisable (in shares)	236,000	236,000
Remaining contractual life (Year)	1 year 9 months 14 days
Range Six [Member]
Exercise price (in CAD per share) | $ / shares		$ 0.800
$Number of options outstanding (in shares)	100,000	100,000
Expiry date	Jan. 31, 2025
Exercisable (in shares)	20,000	20,000
Remaining contractual life (Year)	2 years 1 month 2 days

Note 7 - Stock Options - Weight

Note 7 - Stock Options - Weighted Average Assumptions Valuation of Stock Options (Details) - Share-Based Payment Arrangement, Option [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares $ / shares	Dec. 31, 2021 $ / shares $ / shares
Risk-free interest rate	1.24%	0.37%
Exercise price (CAD) (in CAD per share)	$ 0.80	$ 0.86
Expected life of options (in years) (Year)	3 years	3 years
Expected annualized volatility	119.10%	121.87%
Fair value of options granted (CAD) (in dollars per share)	$ 0.55	$ 0.58
Expected dividend rate	0%	0%

Note 8 - Warrants - Schedule of

Note 8 - Warrants - Schedule of Warrants (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 $ / shares shares
Warrants outstanding (in shares)	12,500,000
Warrants outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 0.001
Warrants outstanding, Aggregate Intrinsic Value | $	$ 0
Granted, warrants (in shares)	4,900,000
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 1
Granted, Aggregate Intrinsic Value | $	$ 0
Warrants outstanding (in shares)	17,400,000
Warrants outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 0.28
Warrants outstanding, Aggregate Intrinsic Value | $	$ 0
Number of warrants outstanding (in shares)		17,400,000
Number of warrants exercisable (in shares)		4,900,000
Warrants Expiring on April 19, 2023 [Member]
Warrants outstanding (in shares)	4,900,000
Exercise price (in CAD per share) | $ / shares		$ 1
Number of warrants outstanding (in shares)		4,900,000
Number of warrants exercisable (in shares)		4,900,000
Remaining contractual life (Year)	3 months 18 days
Warrants Expiring on June 4, 2025 [Member]
Warrants outstanding (in shares)	12,500,000
Number of warrants outstanding (in shares)		12,500,000
Remaining contractual life (Year)	2 years 5 months 4 days

Note 9 - Selling, General and_3

Note 9 - Selling, General and Administrative - Selling, General and Administrative Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Filing and regulatory fees	$ 40,158	$ 38,396
Marketing	76,459	41,374
Professional fees	104,801	133,134
Rent	38,922	39,134
Office and administration	139,127	178,653
Selling, General and Administrative Expense, Total	$ 399,467	$ 430,691

Note 10 - Research and Develo_3

Note 10 - Research and Development - Research and Development (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Project management	$ 11,990	$ 144,000
Software development	820,996	585,953
Business development	133,588	60,533
Payroll	171,309	27,783
Research and Development Expense, Total	$ 1,137,883	$ 818,269

Note 11 - Financial Instrumen_2

Note 11 - Financial Instruments and Risks (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash and Cash Equivalents, at Carrying Value, Total	$ 687,602	$ 2,208,451
Liabilities, Current, Total	$ 302,423	$ 122,623

Note 12 - Income Taxes - Reconc

Note 12 - Income Taxes - Reconciliation of Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loss before taxes for the year	$ (1,649,589)	$ (1,986,665)
Expected income tax (recovery)	(461,000)	(417,000)
Effect of change in tax rates	37,000	(64,000)
Permanent differences	(5,000)	150,000
Adjustment to prior years provision	(5,000)	2,147,000
Change in unrecognized deductible temporary	434,000	(1,816,000)
Total income taxes	0	0
Current income tax	0	0
Deferred tax recovery	$ 0	$ 0

Note 12 - Income Taxes - Net De

Note 12 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Non-capital losses	$ 5,445,227	$ 5,010,903
Deferred Tax Assets, Gross, Total	5,445,227	5,010,903
Unrecognized deferred tax assets	(5,445,227)	(5,010,903)
Net deferred tax assets	$ 0	$ 0

Note 12 - Income Taxes - Compon

Note 12 - Income Taxes - Components of Temporary Difference (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operatinting loss	$ 25,155,000	$ 23,473,000
Foreign Tax Authority [Member] | Canada Revenue Agency [Member]
Operatinting loss	18,334,000	18,334,000
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Operatinting loss	$ 6,821,000	$ 5,139,000

Note 13 - Related Parties (Deta

Note 13 - Related Parties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction, Expenses from Transactions with Related Party	$ 262,393	$ 276,233
Share-based Compensation [Member]
Related Party Transaction, Expenses from Transactions with Related Party	47,062	151,261
Research and Development Expense [Member]
Related Party Transaction, Expenses from Transactions with Related Party	0	0
Reimbursement [Member]
Related Party Transaction, Amounts of Transaction	$ 215,331	$ 124,972

Note 13 - Related Parties - Rel

Note 13 - Related Parties - Related Party Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Selling general and administrative	$ 262,393	$ 276,233
Selling, General and Administrative Expenses [Member]
Selling general and administrative	215,331	124,972
Share-based Compensation [Member]
Selling general and administrative	$ 47,062	$ 151,261

Note 14 - Operating Leases (Det

Note 14 - Operating Leases (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 USD ($)
Operating Lease, Expense	$ 38,922		$ 39,134
Vancouver, CA Operating Lease [Member]
Operating Leases, Monthly Rent Expense		$ 3,950
Operating Lease, Expense	$ 36,894		$ 36,340