Empower Clinics (EPWCF) 20-F/A 19 Jul 22 2020 FY Annual report (foreign) (amended) Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2020	Jul. 12, 2022
Cover [Abstract]
Entity Registrant Name	EMPOWER CLINICS INC.
Entity Central Index Key	0001109504
Document Type	20-F/A
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		283,811,903
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-30087
Entity Incorporation State Country Code	CA
Entity Address Address Line 1	Suite 505
Entity Address Address Line 2	1771 Robson Street
Entity Address City Or Town	Vancouver
Entity Address State Or Province	BC
Entity Address Country	CA
Entity Address Postal Zip Code	V6G 1C9
Entity Interactive Data Current	Yes
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Cash	$ 4,889,824	$ 179,153
Accounts receivable	264,866	24,482
Prepaid expenses	81,748	38,382
Inventory	17,681	21,848
Total current assets	5,254,119	263,865
Promissory note	0	122,573
Property and equipment	1,590,047	797,423
Intangible assets	303,907	254,640
Goodwill	2,082,146	117,218
Total assets	9,230,219	1,555,719
LIABILITIES
Accounts payable and accrued liabilities	3,442,725	1,874,990
Current portion of loans payable	992,070	761,711
Current portion of notes payable	708,361	969,891
Convertible debentures payable	0	427,320
Convertible notes payable	200,530	192,717
Current portion of lease liability	241,138	219,800
Current portion of warrant liability	1,416,113	0
Conversion feature	0	2,795
Total current liabilities	7,000,937	4,449,224
Loans payable	1,140,157	0
Lease liability	255,248	515,096
Deferred revenue	26,694	0
Warrant liability	6,297,584	106,312
Total liabilities	14,720,620	5,070,632
EQUITY
Issued capital	22,969,566	7,827,310
Share subscriptions receivable	(745,531)	0
Shares to be issued	60,287	22,050
Contributed surplus	2,223,269	1,501,361
Warrant reserve	80,638	146,685
Deficit	(30,078,630)	(13,012,319)
Total shareholders' deficit	(5,490,401)	(3,514,913)
Total liabilities and shareholders' deficit	$ 9,230,219	$ 1,555,719

CONSOLIDATED STATEMENTS OF LOSS

CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS
Clinic services	$ 3,154,301	$ 1,949,549	$ 1,091,386
Product revenues	54,895	82,032	0
Total revenues	3,209,196	2,031,581	1,091,386
Cost of clinic services	1,157,428	793,374	417,047
Cost of product revenues	36,132	32,902	0
Total direct clinic expenses	1,193,560	826,276	417,047
Earnings from clinic operations	2,015,636	1,205,305	674,339
Operating expenses	3,947,408	2,933,619	2,517,681
Legal and professional fees	1,394,571	1,015,743	1,450,141
Depreciation and amortization expense	381,492	327,059	123,473
Impairment of intangible assets	340,575	93,757	64,200
Impairment of goodwill	117,218	2,377,397	0
Share-based payments	323,799	608,944	892,417
Loss from operations	(4,489,427)	(6,151,214)	(4,373,573)
Listing fee	0	0	1,308,808
Accretion expense	327,301	114,515	241,521
Interest expense	212,110	240,539	126,375
Issuance costs allocated to warrants ccounted for as liabilities	44,947	129,965	0
Interest income	(7,573)	(4,977)	0
Gain on debt settlement or accounts payable	0	(15,130)	0
Gain on termination of leases	(14,049)	(76,717)	0
Loss (gain) on change in fair value of warrant liability	11,886,796	(2,065,781)	(1,598,425)
Gain on change in fair value of conversion feature	(2,795)	(587,229)	(890,136)
Impairment of promissory note	130,147	0	0
Impairment of assets held for sale	0	0	57,072
Restructuring expense, net	0	88,808	110,424
Other expense (income), net	0	130,104	60,706
Other expenses (income)	12,576,884	(1,849,551)	(583,655)
Net loss and comprehensive loss for the year	$ (17,066,311)	$ (4,301,663)	$ (3,789,918)
Loss per share
Basic	$ (0.09)	$ (0.04)	$ (0.06)
Diluted	$ (0.09)	$ (0.04)	$ (0.06)
Weighted average number of shares outstanding
Basic	182,331,616	117,289,366	66,670,041
Diluted	182,331,616	117,289,366	66,670,041

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF CASH FLOWS
Net loss and comprehensive loss for the year	$ (17,066,311)	$ (4,301,663)	$ (3,789,918)
Items not involving cash:
Depreciation and amortization expense	381,492	327,059	123,474
Share-based payments	323,799	608,944	892,417
Non-cash listing fee	0	0	942,937
Accretion expense	327,301	114,515	241,521
Interest expense	168,459	240,539	125,904
Loss on disposal of property and equipment	0	196,352	0
Gain on termination of leases	(14,049)	(76,717)	0
(Gain) loss on change in fair value of warrant liability	11,886,796	(2,065,781)	(1,598,425)
Gain on change in fair value of conversion feature	(2,795)	(587,229)	(890,136)
Gain on debt settlement	0	(15,130)	0
Shares issued for compensation	0	304,721	477,180
Shares issued for restructuring	0	0	216,873
Shares issued for services	547,641	208,153	560,980
Vesting of escrow shares	193,025	0	0
Impairment of intangible assets	340,575	93,757	64,200
Impairment of goodwill	117,218	2,377,397	0
Impairment of assets held for sale	0	0	57,072
Foreign exchange	35,826	0	0
Other	(2,900)	0	0
Total	(2,735,825)	(2,575,083)	(2,575,921)
Changes in working capital:
Accounts receivable	(239,070)	(24,116)	847
Prepaid expenses	(31,263)	10,846	(5,463)
Inventory	4,167	(21,848)	0
Accounts payable and accrued liabilities	1,225,479	337,013	(255,173)
Deferred revenue	26,694	0	0
Net cash used in operating activities	(1,749,818)	(2,273,188)	(2,835,710)
Investment in Kai Medical laboratory LLC, net	9,826	0	0
Investment in LP&A, net	(177,470)	0	0
Purchase of property and equipment	3,495	0	0
Purchase of intangible assets	(138,855)	(3,828)	(100,227)
Investment in Sun Valley, net	0	787,318	0
Net cash used in investing activities	(309,994)	(791,146)	(100,227)
Shares issued on private placement, net	1,879,632	1,876,938	2,092,295
Proceeds from stock options exercised	58,662	0	0
Proceeds from exercise of warrants	5,313,064	61,287	0
Advance of loans payable	31,417	0	(7,148)
Repayment of loans payable	44,379	0	0
Repayment of notes payable	(197,862)	0	0
Interest paid	43,651	0	0
Lease payments	226,400	203,712	0
Repayment to related parties	0	12,575	3,595
Proceeds from issuance of notes payable	0	321,935	0
Cash acquired in acquisition	0	94,090	0
Cash acquired in the Transaction	0	0	13,000
Proceeds from share subscriptions	0	0	61,167
Proceeds from issuance of convertible debenture	0	753,491	442,437
Proceeds on sale of assets held for sale	0	5,472	0
Proceeds from issuance of convertible notes payable	0	188,893	495,449
Net cash provided by financing activities	6,770,483	3,085,819	3,093,605
Increase (decrease) in cash	4,710,671	21,485	157,668
Cash, End of the year	4,889,824	179,153	157,668
Cash, beginning of year	$ 179,153	$ 157,668	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)	Total	Issued Capital	Shares to be Issued	Warrant Reserves	Contributed Surplus	Equity Component of Convertible Debentures	Deficit	Share Subscriptions Receivable
Balance, shares at Dec. 31, 2017		48,337,225
Balance, amount at Dec. 31, 2017	$ (4,806,862)	$ 550,744	$ 0	$ 0	$ 0	$ 222,417	$ (5,580,023)
Statement [Line Items]
Shares issued - Transaction consideration, shares		2,544,075
Shares issued - Transaction consideration, amount	614,415	$ 614,415	0	0	0	0	0
Shares issued for cash, shares		8,756,376
Shares issued for cash, amount	2,172,575	$ 2,092,295	0	80,280	0	0	0
Shares issued for conversion of debentures, shares		11,796,046
Shares issued for conversion of debentures, amount	787,946	$ 1,010,363	0	0	0	(222,417)	0
Shares issued on conversion of notes payable, shares		785,949
Shares issued on conversion of notes payable, amount	157,079	$ 157,079	0	0	0	0	0
Shares issued to former CEO, shares		2,000,000
Shares issued to former CEO, amount	477,180	$ 477,180	0	0	0	0	0
Shares issued for restructuring, shares		1,204,851
Shares issued for restructuring, amount	216,873	$ 216,873	0	0	0	0	0
Shares issued for services, shares		2,423,076
Shares issued for services, amount	282,075	$ 282,075	0	0	0	0	0
Share-based payments	892,417	0	0	0	892,417	0	0
Net loss and comprehensive loss for the year	(3,789,918)	$ 0	0	0	0	0	(3,789,918)
Shares issued on private placement, net, amount	2,092,295
Vesting of escrow shares	0
Balance, shares at Dec. 31, 2018		77,847,598
Balance, amount at Dec. 31, 2018	(2,996,220)	$ 5,401,024	0	80,280	892,417	0	(9,369,941)
Statement [Line Items]
Shares issued for conversion of debentures, shares		3,991,524
Shares issued for conversion of debentures, amount	55,997	$ 55,997	0	0	0	0	0
Shares issued for services, shares		1,500,000
Shares issued for services, amount	257,041	$ 257,041	0	0	0	0	0
Share-based payments	608,944	0	0	0	608,944	0	0
Net loss and comprehensive loss for the year	(4,301,663)	0	0	0	0	0	(4,301,663)
Adjustment on application of IFRS 16	(9,951)	$ 0	0	0		0	(9,951)
Adjusted balance, shares		77,847,598
Adjusted balance, amount	(3,006,171)	$ 5,401,024	0	80,280	892,417	0	(9,379,892)
Shares issued for Sun Valley acquisition, shares		22,409,425
Shares issued for Sun Valley acquisition, amount	2,143,566	$ 2,143,566	0	0	0	0	0
Shares issued on private placement, net, shares		24,452,500
Shares issued on private placement, net, amount	1,876,938	$ 52,487	0	66,405	0	0	0
Shares issued for conversion of notes payable, shares		2,500,000
Shares issued for conversion of notes payable, amount	7,254	$ 7,254	0	0	0	0	0
Shares issued for compensation, shares		7,400,000
Shares issued for compensation, amount	304,721	$ 304,721	0	0	0	0	0
Shares for debt settlement, shares		1,686,861
Shares for debt settlement, amount	208,153	$ 208,153	0	0	0	0	0
Shares cancelled, shares		(4,657,553)
Shares cancelled, amount	0	$ (669,236)	0	0	0	0	669,236
Shares cancelled and to be reissued	0	$ (15,239)	15,239		0	0
Shares issued for exercise of warrants, shares		431,075
Shares issued for exercise of warrants, amount	61,287	$ 61,287	0	0	0	0	0
Shares issued to agents, shares		136,000
Shares issued to agents, amount	20,255	$ 20,255	0	0	0	0	0
Shares to be issued for note payable	6,811	$ 0	6,811	0	0	0	0
Vesting of escrow shares	0
Balance, shares at Dec. 31, 2019		137,694,430
Balance, amount at Dec. 31, 2019	(3,514,913)	$ 7,827,310	22,050	146,685	1,501,361	0	(13,012,319)	$ 0
Statement [Line Items]
Shares issued to former CEO, shares		651,875
Shares issued to former CEO, amount	0	$ 15,239	(15,239)	0	0		0	0
Shares issued for services, shares		9,500,000
Shares issued for services, amount	547,641	$ 487,354	60,287	0	0		0	0
Share-based payments	323,799	0	0	0	323,799		0	0
Net loss and comprehensive loss for the year	(17,066,311)	$ 0	0	0	0		(17,066,311)	0
Shares issued on private placement, net, shares		55,309,465
Shares issued on private placement, net, amount	1,879,632	$ 921,138	0	49,782	0		0	0
Shares issued on debt settlement, shares		5,841,586
Shares issued on debt settlement, amount	219,150	$ 219,150	0	0	0		0	0
Vesting of escrow shares	193,025	$ 193,025	0	0	0		0	0
Shares issued on conversion of debentures, shares		11,659,984
Shares issued on conversion of debentures, amount	621,353	$ 621,353	0	0	0		0	0
Obligation to issue shares, shares		150,000
Obligation to issue shares, amount	0	$ 6,811	(6,811)	0	0		0	0
Exercise of Options, shares		7,583,333
Exercise of Options, amount	58,662	$ 840,499	0	0	(36,306)		0	(745,531)
Exercise of Warrants, shares		50,290,026
Exercise of Warrants, amount	10,654,213	$ 10,689,762	0	(35,549)	0		0	0
Lawrence Park & Atkinson acquisition, shares		5,128,204
Lawrence Park & Atkinson acquisition, amount	1,492,035	$ 1,147,925	0	0	344,110		0	0
Kai Medical acquisition	10,025	0	0	0	10,025		0	0
Share issue costs	0	0	0	0	0		0	0
Reclassification of expired warrants	0	$ 0	0	(80,280)	80,280		0	0
Balance, shares at Dec. 31, 2020		283,811,903
Balance, amount at Dec. 31, 2020	$ (5,490,401)	$ 22,969,566	$ 60,287	$ 80,638	$ 2,223,269	$ 0	$ (30,078,630)	$ (745,531)

NOTE 1 NATURE OF OPERATIONS AND

NOTE 1 NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2020
NOTE 1 NATURE OF OPERATIONS AND GOING CONCERN
NATURE OF OPERATIONS AND GOING CONCERN	1. NATURE OF OPERATIONS AND GOING CONCERN Empower Clinics Inc. (“Empower” or the “Company”) was incorporated under the laws of the Province of British Columbia on April 28, 2015. The Company is a leading owner and operator of medical cannabis clinics, developer of medical products, and provides laboratory testing services in the US, focused on enabling individuals to improve and protect their health. This business is conducted through Empower’s wholly-owned Nevada, USA subsidiary, Empower Healthcare Corp. and on April 16, 2019, the Company incorporated a wholly-owned Delaware corporation, Empower Healthcare Assets Inc. (“EHA”). Through a series of transactions on April 30, 2019, EHA acquired all the outstanding membership interest of Sun Valley Certification Clinics Holdings, LLC and its subsidiaries Sun Valley Alternative Health Centers, LLC, Sun Valley Alternative Health Centers West, LLC, Sun Valley Alternative Health Centers NV, LLC, Sun Valley Alternative Health Centers Tucson, LLC, Sun Valley Alternative Health Centers Mesa, LLC, and Sun Valley Certification Clinics Franchising, LLC (collectively “Sun Valley”) (note 5). On October 5, 2020 and December 31, 2020, respectively, the Company acquired all of the outstanding membership interest of Kai Medical Laboratory, LLC (note 6) and Lawrence Park Health and Wellness Clinic Inc. and 11000900 Canada Inc. (note 7). The registered office of the Company is located at Suite 918 - 1030 West Georgia Street, Vancouver, British Columbia, Canada, V6C 1G8. The Company’s U.S. headquarters are at 105 SE 18th Avenue, Portland, Oregon. COVID-19 On March 11, 2020, the World Health Organization declared the coronavirus disease ("COVID-19") a global pandemic. During the remainder of March 2020 and through to December 31, 2020, the COVID-19 pandemic has negatively impacted global economic and financial markets. Most industries have been impacted by the COVID-19 pandemic and are facing operating challenges associated with the regulations and guidelines resulting from efforts to contain it. As a direct result of the COVID-19 pandemic, the Company realized significant increases in patient visits and testing, which resulted in increased revenues and operating expenses. The global response to the COVID-19 pandemic has resulted in, among other things, border closures, severe travel restrictions, as well as quarantine, self-isolation, and other emergency measures imposed by various governments. Additional government or regulatory actions or inactions around the world including in jurisdictions where the Company operates may also have potentially significant economic and social impacts. If the Company’s business operations are disrupted or suspended as a result of these or other measures, it may have a material adverse effect on the Company’s business, results of operations and financial performance. Factors that may be impacted, among other things, are the Company’s operating plan, supply chain and workforce. The Company continues to monitor the situation closely, including any potential impact on its operations. The extent to which COVID-19 may impact the Company’s business and operations will depend on future developments that are highly uncertain and cannot be accurately estimated, at this time, including new information which may emerge concerning the severity of and the actions required to contain COVID-19 or remedy its impact. Going concern These consolidated financial statements have ben prepared on the assumption that the Company will be able to continue operating as a going concern, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of operations for the foreseeable future. The Company has a history of losses and negative cash flows from operating activities, and as at December 31, 2020, the Company had a working capital deficiency of $1,746,818 (December 31, 2019 - $4,185,359) and an accumulated deficit of $30,078,630 (December 31, 2019 - $13,012,319). These circumstances represent a material uncertainty that cast substantial doubt on the Company’s ability to continue as a going concern and ultimately the appropriateness of the use of going concern assumption. Subsequent to December 31, 2020, warrant and option exercises resulted in cash proceeds of $5,865,335 which the Company plans to use to support its working capital requirements, allowing it to operate without an immediate requirement to access new capital. The Company anticipates that it will continue to actively pursue growth opportunities through acquisitions, the expansion of clinic locations and through new product development in order to drive revenue and generate positive cash flows from operations. The ability of the Company to continue operating as a going concern is dependent on its ability to raise sufficient additional funds to finance development activities and/or its ability to achieve profitable operations and positive cash flows from operations. There is no certainty management’s plans described above will be successful or that sufficient financing will be available on terms acceptable to the Company. These financial statements do not reflect adjustments (if any) to the recorded amounts and classification of assets and liabilities, which could be necessary if the use of the going concern assumption is ultimately determined to be inappropriate. Such adjustments, if any, could be material.

NOTE 2 BASIS OF PREPARATION

NOTE 2 BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2020
NOTE 2 BASIS OF PREPARATION
BASIS OF PREPARATION	2. BASIS OF PREPARATION a) Statement of compliance These consolidated financial statements of Company have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board (“IASB”) and interpretations issued by the International Reporting Interpretation Committee (“IFRIC”) for all periods presented. These consolidated financial statements were approved by the Board of Directors and authorized for issue on June 30, 2021. b) Basis of presentation The consolidated financial statements have been prepared using the historical cost basis, except for certain financial assets and liabilities which are measured at fair value, as specified by IFRS for each type of asset, liability, income and expense as set out in the accounting policies below. c) Functional and presentation currency The consolidated financial statements are presented in United States (“US”) dollars, except as otherwise noted, which is the functional currency of the Company and each of the Company’s subsidiaries, except for Lawrence Park Health and Wellness Clinic Inc. and 11000900 Canada Inc. for which Canadian dollars is the functional currency. References to C$ are to Canadian dollars. d) Basis of consolidation These consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions and balances are eliminated on consolidation. Control exists where the parent entity has power over the investee and is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Subsidiaries are included in the consolidated financial statements from the date control commences until the date control ceases. These consolidated financial statements incorporate the accounts of the Company and the following subsidiaries: Name of subsidiary Country of Incorporation Percentage Ownership Functional Currency Principal Activity S.M.A.A.R.T. Holdings Inc. USA 100% USD Holding company Empower Healthcare Corp. Canada 100% USD Holding company Empower Healthcare Corp. USA 100% USD Clinic operations SMAART, Inc. USA 100% USD Holding company The Hemp and Cannabis Co. (1) USA 100% USD Holding company THCF Access Point (1) USA 100% USD Holding company Empower Healthcare Assets Inc. (2) USA 100% USD Holding company Sun Valley Heath Holdings, LLC (3) USA 100% USD Holding company Sun Valley Health Franchising, LLC (3) USA 100% USD Clinic operations Sun Valley Health, LLC (3) USA 100% USD Clinic operations Sun Valley Health West, LLC (3) USA 100% USD Clinic operations Sun Valley Health Tucson, LLC (3) USA 100% USD Clinic operations Sun Valley Health Mesa, LLC (3) USA 100% USD Clinic operations Sun Valley Alternative Health Centres NV, LLC (3) USA 100% USD Clinic operations Kai Medical Laboratory, LLC (4) USA 100% USD Clinic operations Lawrence Park Health and Wellness Clinic Inc. (5) Canada 100% CAD Clinic operations 11000900 Canada Inc. (5) Canada 100% CAD Clinic operations (1) (2) (3) (4) (5)

NOTE 3 SIGNIFICANT ACCOUNTING P

NOTE 3 SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
NOTE 3 SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	3. SIGNIFICANT ACCOUNTING POLICIES a) Critical accounting judgments and estimates The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgements and estimates based on assumptions about future events that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates. These critical judgements and estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized prospectively in the period in which the estimate is revised. Areas that require significant judgements and estimates and related assumptions as the basis for determining the stated amounts include, but are not limited to, the following: Functional currency The functional currency for each of the Company’s subsidiaries is the currency of the primary economic environment in which the respective entity operates; such determination involves certain judgements to identify the primary economic environment. The Company reconsiders the functional currency of its subsidiaries if there is a change in events and/or conditions which determine the primary economic environment. Note 2(c) contains the Company’s assessment of the functional currency of each subsidiary. Assessment of Cash Generating Units For impairment assessment and testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or cash generating units (“CGU”). The Company applies judgement in assessing the smallest group of assets that comprise a single CGU. Assessment of useful lives of property and equipment and intangible assets Management reviews its estimate of the useful lives of property and equipment and intangible assets annually and accounts for any changes in estimates prospectively. The Company applied judgment in determining the useful lives of trademarks and patient records with less than an indefinite life. In addition, the Company applied judgment in determining the useful lives of the right-of-use assets and leasehold improvements for purposes of assessing the shorter of the useful life or lease term. Assessment of indicators of impairment At the end of each reporting period, the Company assesses whether there are any indicators, from external and internal sources of information, that an asset or CGU may be impaired, thereby requiring adjustment to the carrying value. Revenue recognition Determination of performance obligations The Company applied judgement to determine if a good or service that is promised to a customer is distinct based on whether the customer can benefit from the good or service on its own or together with other readily available resources and whether the good or service is separately identifiable. Based on these criteria, the Company determined the primary performance obligation relating to its sales contracts is the delivery of the medical services or sale of product, each representing a single performance obligation with consideration allocated accordingly. Leases a. Identifying whether a contract includes a lease IFRS 16 applies a control model to the identification of leases, distinguishing between a lease and a service contract on the basis of whether the customer controls the asset. The Company had to apply judgment on certain factors, including whether the supplier has substantive substitution rights, whether the Company obtains substantially all of the economic benefits and who has the right to direct the use of that asset. Incremental borrowing rate When the Company recognizes a lease, the future lease payments are discounted using the Company’s incremental borrowing rate. This significant estimate impacts the carrying amount of the lease liabilities and the interest expense recorded on the consolidated statement of loss and comprehensive loss. Estimate of lease term When the Company recognizes a lease, it assesses the lease term based on the conditions of the lease and determines whether it will extend the lease at the end of the lease contract or exercise an early termination option. As it is not reasonably certain that the extension or early termination options will be exercised, the Company determined that the term of its leases are the lesser of original lease term or the life of the leased asset. This significant estimate could affect future results if the Company extends the lease or exercises an early termination option. Business combinations Judgment is used in determining whether an acquisition is a business combination or an asset acquisition. In a business combination, all identifiable assets, liabilities and contingent liabilities acquired are recorded at their fair values, including the total consideration paid by the Company. One of the most significant estimates relates to the determination of the fair value of these assets and liabilities including assessing the fair value of any favourable or unfavorable lease terms. For any intangible asset identified or form of consideration paid by the Company, depending on the type of intangible asset or consideration paid and the complexity of determining its fair value, an independent valuation expert or management may develop the fair value, using appropriate valuation techniques, which are generally based on a forecast of the total expected future net cash flows. The evaluations are linked closely to the assumptions made by management regarding the future performance of the assets concerned and any changes in the discount rate applied. Additionally, as part of a business combination, all forms of consideration paid (on the date of acquisition or contingent upon achieving certain milestones) are recorded at their fair values, which is a significant estimate. For any form of consideration paid by the Company, depending on the type of consideration paid and the complexity of determining its fair value, an independent valuation expert or management may develop the fair value, using appropriate valuation techniques, which are generally based on a forecast of the total expected future net cash flows. The evaluations are linked closely to the assumptions made by management regarding the future performance of the asset concerned and any changes in the discount rate applied. In the event that there is contingent consideration in an acquisition management makes assumptions as to the probability of the consideration being paid. b) Foreign currency translation Transactions in foreign currencies are initially recorded by the Company’s subsidiaries at their respective functional currency spot rates at the date the transaction is recognized. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at reporting period ends. Differences arising on settlement or translation of monetary items are recognized in profit or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item (i.e., translation differences on items whose fair value gain or loss is recognized in other comprehensive income (“OCI”) or profit or loss are also recognized in OCI or profit or loss, respectively). On consolidation, the assets and liabilities of foreign operations are translated into US dollars at the rate of exchange prevailing at the reporting date and their statements of profit or loss are translated at the average exchange rate prevailing during each reporting period. Equity balances are translated at historical exchange rates prevailing at the date of the transactions. The exchange differences arising on translation for consolidation are recognized in OCI. On disposal of a foreign operation, the component of OCI relating to that particular foreign operation is reclassified to profit or loss. c) Cash Cash consists of cash at banks and on hand. d) Inventory Inventories are valued initially at cost and subsequently at the lower of cost and net realizable value. All direct and indirect costs related to inventory are capitalized as they are incurred. Net realizable value is determined as the estimated selling price in the ordinary course of business. Cost is determined using the weighted average cost basis. Products for resale and supplies and consumables are valued at the lower of cost and net realizable value. The Company reviews inventory for obsolete and slow-moving goods and any such inventory is written down to net realizable value. Inventory consists of consumable laboratory supplies used in testing. e) Property and equipment Property and equipment are measured at cost less accumulated depreciation and impairment losses. Cost includes the purchase price, any costs directly attributable to bringing equipment to the location and condition necessary for it to be capable of operating in the manner intended by management and the estimated site reclamation and closure costs associated with removing the asset, and, where applicable, borrowing costs. Upon sale or abandonment of any equipment, the cost and related accumulated depreciation and impairment losses are written off and any gains or losses thereon are recognized in profit or loss for the period. When the parts of an item of equipment have different useful lives, they are accounted for as separate items (major components) of equipment. The cost of replacing or overhauling a component of an item of equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the component will flow to the Company and its cost can be measured reliably. The carrying amount of the replaced component is derecognized. Maintenance and repairs of a routine nature are charged to statement of loss or comprehensive loss as incurred. Gains and losses on disposal of an item of equipment are determined by comparing the proceeds from disposal with the carrying amount of the equipment and are recognized in the consolidated statement of loss and comprehensive loss. f) Intangible assets Intangible assets are stated at cost less accumulated amortization and impairment losses. Cost includes the purchase price, any costs directly attributable to bringing the intangible asset to the condition necessary for it to be capable of operating in the manner intended by management and, where applicable, borrowing costs. Upon sale or abandonment of any intangible asset, the cost and related accumulated depreciation and impairment losses are written off and any gains or losses thereon are recognized in the statement of loss or comprehensive loss for the period. g) Depreciation and amortization Depreciation and amortization is provided using the straight-line basis over the following terms: Furniture and equipment 3 - 5 years Leasehold improvements 5 years Right-of-use assets Term of the lease Medical lab equipment (testing) 12 years h) Impairment Long lived assets (property and equipment, intangibles, goodwill) are reviewed for impairment at each reporting period end or whenever events or changes in circumstances indicate that the carrying amount of an asset or CGU exceeds its recoverable amount. The recoverable amount of an asset is the higher of its fair value, less costs to sell, and its value in use. If the carrying amount of an asset exceeds its recoverable amount, an impairment charge is recognized immediately in profit or loss by the amount by which the carrying amount of the asset exceeds the recoverable amount. If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the lesser of the revised estimate of recoverable amount, and the carrying amount that would have been recorded had no impairment loss been recognized previously. i) Assets held for sale Non-current assets, or disposal groups comprising assets and liabilities, are classified as held for sale if it is highly probable that they will be recovered primarily through sale rather than through continuing use. Such assets, or disposal groups, are generally measured as the lower of their carrying amount and fair value less costs to sell. j) Provisions A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Constructive obligations are obligations that derive from the Company’s actions where: a. by an established pattern of past practice, published policies or a sufficiently specific current statement, the Company has indicated to other parties that it will accept certain responsibilities; and, b. as a result, the Company has created a valid expectation on the part of those other parties that it will discharge those responsibilities. Provisions are reviewed at the end of each reporting period and adjusted to reflect management’s current best estimate of the expenditure required to settle the present obligation at the end of the reporting period. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. Provisions are reduced by actual expenditures for which the provision was originally recognized. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects the current market assessments of the time value of money and the risks specific to the liability. The accretion of the discount is charged to the consolidated statement of loss and comprehensive loss. k) Convertible debentures The convertible debentures were determined to be compound instruments, comprising a financial liability (debt obligation) and derivative liability component (conversion option). As the debentures are convertible into units, each comprising a common share and a warrant, the debt and conversion feature are presented separately. The conversion option is classified as a derivative liability under the principles of IFRS 9 - Financial Instruments Financial Instruments: Presentation The conversion option is recognized at fair value using the Black-Scholes option pricing model and the listed trading price at the date of issue. The conversion option is initially recorded as a liability at fair value with any subsequent changes in fair value recognized in the consolidated statement of loss and comprehensive loss. Using the residual method, the carrying amount of the financial liability component is the difference between the principal amount and the initial carrying value of the conversion option. The debentures, net of the derivative lability component, are accreted using the effective interest rate method over the term of the debentures, such that the carrying amount of the financial liability will equal the principal balance at maturity. Upon conversion, the conversion option is revalued at the date of exercise of the conversion feature and the total fair value of the conversion option and the carrying value of the debt is allocated between the warranty liability and equity. During the year ended December 31, 2020, all convertible debentures were converted into share capital. l) Share-based payments Certain employees and directors of the Company receive a portion of their remuneration in the form of share options. The fair value of the share options, determined at the date of the grant, is charged to the consolidated statement of loss and comprehensive loss, with an offsetting credit to contributed surplus, over the vesting period. If and when the share options are exercised, the applicable original amounts of contributed surplus are transferred to issued capital. The fair value of a share-based payment is determined at the date of the grant. The estimated fair value of share options is measured using the Black-Scholes option pricing model. These estimates involve inherent uncertainties and the application of management’s judgement. The costs of share-based payments are recognized over the vesting period of the option. The total amount recognized as an expense is adjusted to reflect the number of options expected to vest at each reporting date. At each reporting date prior to vesting, the cumulative compensation expense representing the extent to which the vesting period has passed and management’s best estimate of the share options that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the consolidated statement of loss and comprehensive loss with a corresponding entry to contributed surplus. Share-based payments to non-employees are measured at the fair value of the goods or services received, or the fair value of the equity instruments issued if it is determined that the fair value of the goods or services cannot be reliably measured, and are recorded at the date the goods or services are received. No expense is recognized for share options that do not ultimately vest. Charges for share options that are forfeited before vesting are reversed from contributed surplus and credited to the consolidated statement of loss and comprehensive loss. For those share options that expire unexercised after vesting, the recorded value remains in contributed surplus. m) Share purchase warrants Share purchase warrants are classified as a derivative liability under the principles of IFRS 9 - Financial Instruments Financial Instruments: Presentation These types of share purchase warrants are recognized at fair value using the Black-Scholes option pricing model. Share purchase warrants are initially recorded as a liability at fair value with any subsequent changes in fair value recognized in the consolidated statement of loss and comprehensive loss. Upon exercise of the share purchase warrants with exercise prices in a currency other than the Company’s functional currency, the share purchase warrants are revalued at the date of exercise with any gain or loss being charged to the consolidated statement of loss and comprehensive loss, and the total fair value of the exercised share purchase warrants is reallocated to equity. The proceeds generated from the payment of the exercise price are also allocated to equity. n) Issued capital Common shares are classified as equity. Incremental costs directly attributable to the issue of common shares and share options are recognized as a deduction from equity. Share issue costs incurred in advance of share subscriptions are recorded as non-current deferred assets. Share issue costs related to uncompleted share subscriptions are expensed in the period they are incurred. The Company records proceeds from share issuances net of issue costs and any tax effects. Common shares issued for non-monetary consideration are recorded at their fair value based upon the trading price of the Company’s shares on the Canadian Securities Exchange on the date of the agreement to issue the shares or the date of share issuance, whichever is more appropriate. The proceeds from the issue of units is allocated between common shares and common share purchase warrants as follows: the fair value of the common share purchase warrants is determined using the Black-Scholes pricing model and the residual, if any is allocated to issued capital. o) Shares held in escrow The Company has issued common shares held in escrow as a part of a compensation arrangement. The fair value of the escrowed shares is recognized into profit and loss with a corresponding increase to capital as the common shares vest. The Company has issued common shares held in escrow as a part of the Sun Valley acquisition. The fair value of the escrowed shares is recognized as consideration. p) Financial assets Classification of financial assets Amortized cost: Financial assets that meet the following conditions are measured subsequently at amortized cost: · The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and · The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using effective interest method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. Interest income is recognized using the effective interest method. Financial assets valued at amortized cost are cash and accounts receivable. Fair value through other comprehensive income ("FVTOCI"): Financial assets that meet the following conditions are measured at FVTOCI: · The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and, · The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Company does not currently hold any financial instruments designated as FVTOCI. Equity instruments designated as FVTOCI: On initial recognition, the Company may make an irrevocable election (on an instrument-by-instrument basis) to designate investments in equity instruments that would otherwise be measured at fair value through profit or loss to present subsequent changes in fair value in other comprehensive income. Designation at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are initially measured at fair value plus transaction costs. Subsequently, they are measured at fair value with gains and losses arising from changes in fair value recognized in other OCI. The cumulative gain or loss is not reclassified to the consolidated statement of loss and comprehensive loss on disposal of the equity instrument, instead, it is transferred to deficit. The Company does not currently hold any equity instruments designated as FVTOCI. Financial assets measured subsequently at fair value through profit or loss: By default, all other financial assets are measured subsequently at FVTPL. The Company, at initial recognition, may also irrevocably designate a financial asset as measured at FVTPL if 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. Financial assets measured at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognized on the consolidated statement of loss and comprehensive loss to the extent they are not part of a designated hedging relationship. The Company currently has no financial assets valued at FVTL. q) Financial liabilities and equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Repurchase of the Company’s own equity instruments is recognized and deducted directly in equity. No gain or loss is recognized on the consolidated statement of loss and comprehensive loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. Classification of financial liabilities Financial liabilities that are not contingent consideration of an acquirer in a business combination, held for trading or designated as at FVTPL, are measured at amortized cost using effective interest method. The Company’s financial liabilities measured at amortized cost are accounts payable and accrued liabilities, notes payable, convertible debentures payable, lease liability, loans payable and convertible notes payable. The Company measures the warrant liability at FVTPL. i. Financial instruments designated as hedging instruments The Company does not currently apply nor have a past practice of applying hedge accounting to financial instruments. ii. Impairment of financial assets The expected loss model (“ECL”) applies to financial assets measured at amortized cost, contract assets and debt investments measured at FVOCI. The ECL model applies to the Company’s promissory note receivable (Note 6). To assess credit losses, the Company considers a broad range of information when assessing credit risk and measuring expected credit losses, including past events, current conditions and forecasts that affect the expected collectability of future cash flows of the instrument. In applying this forward-looking approach, the Company separates instruments into the below categories: 1. financial instruments that have not deteriorated significantly since initial recognition or that have low credit risk; 2. financial instruments that have deteriorated significantly since initial recognition and whose credit loss is not low; or 3. financial instruments that have objective evidence of impairment at the reporting date. 12-month expected credit losses are recognized for the first category while ‘lifetime expected credit losses’ are recognized for the second category. For financial assets carried at amortized cost, the amount of the impairment is the difference between the asset’s carrying amount and the present value of the estimated future cash flows, discounted at the financial asset’s original effective interest rate. Financial assets, other than those at FVTPL and amortized cost, are assessed for indicators of impairment at each reporting period. Financial assets are impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been impacted. r) Impairment of non-financial assets At each reporting date, the Company reviews the carrying amounts of its non-financial assets to determine whether there are any indications of impairment. If any such indication exists such as an increase in operating costs or a decrease in the number of patient visits, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. Where the asset does not generate cash inflows that are independent from other assets, the Company estimates the recoverable amount of the CGU to which the asset belongs. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. The recoverable amount is determined as the higher of fair value less costs of disposal and the asset’s value in use. Fair value is determined with reference to discounted estimated future cash flow analysis or to recent transactions involving dispositions of similar properties. In assessing value in use, the estimated future cash flows are discounted to their present value. The pre-tax discount rate applied to the estimated future cash flows measured on a value in use basis reflects current market assessments of the time value of money and the risks specific to the asset for which the future cash flow estimates have not been adjusted. If the carrying amount of an asset or CGU exceeds its recoverable amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized as a charge to the consolidated statement of loss and comprehensive loss. Non-financial assets that have been impaired are tested for possible reversal of the impairment whenever events or changes in circumstance indicate that the impairment may have reversed. Where an impairment, other than goodwill impairment, subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, but only so that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation and/or amortization) had no impairment loss been recognized for the asset or CGU in prior periods. A reversal of impairment is recognized as a gain in the consolidated statement of loss and comprehensive loss. Goodwill impairment losses are not reversed. s) Taxes Current tax expense Current tax is the expected tax payable or receivable on the taxable earnings or loss for the period. Current tax for each taxable entity in the Company is based on the local taxable income at the local statutory tax rate enacted at the reporting date and includes adjustments to tax payable or recoverable in respect of previous periods. Deferred tax expense Deferred tax is accounted for using the balance sheet liability method, providing for the tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and their respective tax bases. Deferred tax liabilities are recognized for all taxable temporary differences except where the deferred tax liability arises from the initial recognition of goodwill, or the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting earnings nor taxable earnings or loss. Deferred tax assets are recognized for all deductible temporary differences, carry forwards of unused tax losses and tax credits, to the extent that it is probable that taxable earnings will be available against which the deductible temporary differences, and the carry forward of unused tax losses can be utilized, except where the deferred tax asset related to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting earnings nor taxable earnings or loss. The carrying amounts of deferred tax assets are reviewed at each reporting date and are adjusted to the extent that it is no longer probable that sufficient taxable earnings will be available to allow all or part of the asset to be utilized. To the extent that an asset not previously recognized fulfills the criteria for recognition, a deferred tax asset is recorded. Deferred tax is measured on an undiscounted basis using the tax rates that are expected to apply in the period when the liability is settled or the asset is realized, based on tax rates and tax laws enacted or substantially enacted at the reporting date. Current and deferred tax relating to items recognized directly in equity are recognized in equity and not in the consolidated statement of loss and comprehensive loss. t) Earnings (loss) per share Basic earnings (loss) per share (“EPS”) is calculated by dividing the net earnings (loss) of the Company by the basic weighted average number of common shares outstanding during the period. For purposes of calculating diluted EPS, the proceeds from the potential exercise of dilutive share options and share purchase warrants with exercise prices that are below the average market price of the underlying shares for the reporting period are assumed to be used in purchasing the Company’s common shares at their average market price for the period. Share options and share purchase warrants are included in the cal

NOTE 4 REVERSE TAKEOVER

NOTE 4 REVERSE TAKEOVER	12 Months Ended
	Dec. 31, 2020
NOTE 4 REVERSE TAKEOVER
REVERSE TAKEOVER	4. REVERSE TAKEOVER On April 23, 2018, S.M.A.A.R.T Holdings Inc (“SMAART”) completed the merger with Adira Energy Ltd. (“Adira”), pursuant to which SMAART amalgamated with 1149770 B.C. Ltd., a wholly-owned subsidiary of Adira, resulting in the indirect acquisition by SMAART of all of the issued and outstanding securities of Adira (the “Transaction”). This resulted in a reverse takeover of Adira by the shareholders of SMAART. In connection with the Transaction completed on April 16, 2018, the Company changed its name from “Adira Energy Ltd.” to “Empower Clinics Inc.” and consolidated its existing common shares on the basis of one common share for each 6.726254 existing common shares of the Company. At the time of the Transaction, Adira did not constitute a business as defined under IFRS 3; therefore, the Transaction was accounted for under IFRS 2, where the difference between the consideration given to acquire Adira and the net asset value of Adira was recorded in the consolidated statement of loss and comprehensive loss as a listing fee expense. As Empower Healthcare Corporation was deemed to be the acquirer for accounting purposes, these consolidated financial statements present the historical financial information of Adira up to the date of the Transaction. Consideration $ Consideration – shares 614,415 Legal and professional fees relating to the Transaction 365,871 Net liabilities acquired 328,522 Listing fee 1,308,808 Fair value of the net assets (liabilities) of Adira Cash 13,000 Accounts payable and accrued liabilities (341,522 ) (328,522 ) The fair value of 2,544,075 issued common shares of the Company was estimated using $0.24 (C$0.31) per share.

NOTE 5 ACQUISITION OF SUN VALLE

NOTE 5 ACQUISITION OF SUN VALLEY	12 Months Ended
	Dec. 31, 2020
NOTE 5 ACQUISITION OF SUN VALLEY
ACQUISITION OF SUN VALLEY	5. ACQUISITION OF SUN VALLEY On April 30, 2019, the Company obtained control of Sun Valley for consideration with a fair value of $3,054,593 comprised of cash of $787,318, 22,409,425 common shares of the Company, and a promissory note of $125,000 bearing interest at a rate of 4% per annum and due July 31, 2019. The promissory note was fair valued at $123,709 using a discount rate of 6%. In addition, the Company paid a consultant finders fee equal to 5% of the aggregate purchase price which amounted to $188,750 (C$258,019). The finders fee is recorded within legal and professional fees on the consolidation statements of loss and comprehensive loss. The transaction has been accounted for by the Company as a business combination under IFRS 3 - Business Combinations. Initial cash payment of $637,318 was made on the Closing Date with remaining $150,000 held back as security for working capital adjustments recorded by Sun Valley. Accounts payable and accrued liabilities include the $150,000 holdback, of which $75,000 is expected to be released on the six-month anniversary of the Closing Date with the remaining $75,000 to be released on the one-year anniversary of the Closing Date. On January 23, 2020, the Company issued 2,000,000 common shares as settlement of the holdback in the amount of $100,000. Common shares of the Company were issued on the Closing Date with 7,703,543 common shares valued at the closing price on April 30, 2019 of $0.13 (C$0.175) for fair value of $1,001,458 and 14,705,882 common shares being held in escrow (“Escrow Shares”) with a fair value of $1,142,108. Fair value of the Escrow Shares was determined by discounting the fair value of the Escrow Shares using the closing share price on April 30, 2019 of $0.13 (C$0.175), volatility of 150% and escrow period of 3 to 36 months. The Escrow Shares will vest in quarterly instalments over 36 months from the Closing Date. The following table summarizes the final purchase price allocation: Assets Acquired $ Cash and cash equivalents 94,090 Accounts receivable 366 Total current assets 94,456 Security deposits 19,753 Property and equipment 124,811 Right-of-use assets 431,544 Patient list 171,243 Brands 184,996 1,026,803 Liabilities Assumed Accounts payable and accrued liabilities 35,281 Lease liability 150,342 Total current liabilities 185,623 Lease liability 281,202 Net assets at fair value, as at April 30, 2019 559,978 Consideration Fair value of 7,703,543 common shares issued 1,001,458 Fair value of 14,705,882 Escrow Shares 1,142,108 Cash 787,318 Promissory note 123,709 Total Consideration 3,054,593 Goodwill 2,494,615 During the year ended December 31, 2019, the business combination resulted in revenues of $1,526,383 and net loss and comprehensive loss of $503,235. Had the business combination been affected at January 1, 2019, revenue of the Company would have been $999,968 higher and the net loss and comprehensive loss of the Company would have decreased by $153,633 for the year ended December 31, 2019. As required under IFRS, the Company assessed goodwill for impairment at December 31, 2020 and concluded that the recoverable value of the Sun Valley CGU as a whole (comprising of multiple locations) was less than its carrying value and an impairment loss of $117,218 (December 31, 2019 – $2,377,397) was recognized on goodwill.

NOTE 6 ACQUISITION OF KAI MEDIC

NOTE 6 ACQUISITION OF KAI MEDICAL	12 Months Ended
	Dec. 31, 2020
NOTE 5 ACQUISITION OF SUN VALLEY
ACQUISITION OF KAI MEDICAL	6. ACQUISITION OF KAI MEDICAL On October 5, 2020, the Company acquired 100% of the membership interest of Kai Medical Laboratory, LLC (“Kai Medical”), for consideration with a fair value of $20,050 comprised of 500,000 stock options with a fair value of $10,025 and 500,000 warrants with a fair value of $10,025. The options and warrants are exercisable at a price of $0.04 (C$0.05) and expire on October 5, 2023. The options and warrants were valued using a Black-Scholes option pricing model with the following assumptions: three year expected life, risk free rate of 0.23%, share price of $0.03 (C$0.04) and volatility of 119.32%. The transaction has been accounted for as a business combination under IFRS 3 – Business Combinations. KAI Medical Laboratory operates a high-complexity CLIA and COLA accredited laboratory that provides reliable and accurate testing solutions to hospitals, medical clinics, pharmacies, and employer groups. The following table summarizes the final purchase price allocation: Assets Acquired $ Cash 9,826 Accounts receivable 1,314 Prepaid 8,002 Property and equipment 1,422,819 Intangible asset 245,000 1,686,961 Liabilities Assumed Accounts payable and accrued liabilities 406,528 Loan payable 1,139,577 Lease liability 294,669 Disaster loan 59,846 PPP loan 77,028 Net assets at fair value, as at October 5, 2020 (290,687 ) Consideration Fair value of 500,000 stock options issued 10,025 Fair value of 500,000 warrants issued 10,025 Total Consideration 20,050 Goodwill 310,737 Accounts receivable had a fair value of $1,314 while gross contractual accounts receivable were $32,448 at the date of acquisition. Property and equipment acquired included $294,669 of right-of-use assets. The intangible asset is comprised of the laboratory certification license which was valued at replacement cost which approximates the costs incurred by Kai Medical to acquire the laboratory certification license. The loan payable had a principal balance of $1,139,577, accrues interest at the prime rate plus 2% and matures on June 7, 2028. The prime rate as at October 5, 2020 was 3.25%. The loan payable’s fair value was determined to be equal to its carrying value as the loan is collateralized, the borrower did not breach any of the default provisions, and the lender is an unrelated third party. The disaster loan had a principal balance of $150,000, accrues interest at 3.75% per annum and matures on June 24, 2040. The disaster loan was fair valued at $59,846 using a discount rate of 13.83%. The PPP loan had a principal balance of $89,379, accrues interest at 1.00% per annum and matures on April 30, 2022. The PPP loan was fair valued at $77,028 using a discount rate of 16.63%. The lease liability represents four leases with a fair value of $294,669 on the date of acquisition, which is the net present value of the minimum future lease payments determined using the following assumptions: Lease 1 Lease 2 Lease 3 Lease 4 Remaining term (months) 20 5 55 55 Monthly payments $3,050 to $3,250 $ 2,850 $ 2,554 $ 2,041 Incremental borrowing rate 5.5 % 5.5 % 5.5 % 5.5 % Fair value on acquisition $ 60,145 $ 14,039 $ 122,536 $ 97,949 The goodwill generated as a result of this acquisition relates to other intangible assets that do not qualify for separate recognition. The results of operations are included in the Company’s consolidated loss and comprehensive loss for the period since the acquisition date. From the closing date of the acquisition on October 5, 2020 to December 31, 2020, Kai Medical contributed revenues of $653,124 and net income of $140,048 to the Company’s results. If the acquisition occurred on January 1, 2020, management estimates that revenue would have increased by $608,710 and net loss would have been increased by approximately $403,288, respectively.

NOTE 7 ACQUISITION OF LAWRENCE

NOTE 7 ACQUISITION OF LAWRENCE PARK ATKINSON	12 Months Ended
	Dec. 31, 2020
NOTE 5 ACQUISITION OF SUN VALLEY
ACQUISITION OF LAWRENCE PARK & ATKINSON	7. ACQUISITION OF LAWRENCE PARK & ATKINSON On December 31, 2020, the Company acquired 100% ownership of Lawrence Park Health and Wellness Clinic Inc. (“Lawrence Park”) and 11000900 Canada Inc. (“Atkinson”, together “Lawrence Park & Atkinson” or “LP&A”). Lawrence Park & Atkinson operate para-medical clinics in the Greater Toronto Area of Ontario, Canada. The acquisition of these entities is considered one combined acquisition as the businesses carry on similar activities in Canada and are evaluated together as one business by management, so are considered one CGU from the Company’s perspective. Consideration in the transaction had a fair value of $1,766,933 comprised of cash consideration of $215,991, cash payable of $58,907, up to 3,750,000 stock options with a fair value of $344,110 and share consideration with a fair value of $1,147,925. Share consideration consisted of the issuance of 2,564,102 common shares of the Company with a fair value of $0.2238 (C$0.2850) based on the stock price on December 31, 2020 and 2,564,102 common shares of the Company subject to voluntary trading restrictions imposed by a contract (and therefore no discount for lack of marketability) lasting through December 31, 2022 and having an average fair value of $0.2238 (C$0.2850) per share, which have the following escrow condition: 320,513 common shares to be released every three months commencing on March 31, 2021. Pursuant to the terms of the acquisition of LP&A, the 3,750,000 stock options are subject to the following milestone issuance schedule: · Milestone 1 - 1/3 exercisable after 10 new clinics are opened within 18 months of the acquisition date · Milestone 2 - 1/3 exercisable after an additional 10 new clinics are opened · Milestone 3 - 1/3 exercisable after a further additional 10 new clinics are opened The stock options will have a term of five years commencing on the date of issuance and become exercisable at a price equal to the greater of (a) the volume weighted average trading price ("VWAP") for the 10 trading days prior to the achievement of Milestone 1, and (b) the greater of the closing market prices of the Empower shares on (i) the trading day prior to the date of grant of the stock options; and (ii) in the event that the shares are not publicly traded, the fair value determined by an independent appraiser. The Company used the Black-Scholes option pricing model to determine the $344,110 fair value of the stock options with the following assumptions: Milestone 1 Milestone 2 Milestone 3 Milestone date June 30, 2022 December 31, 2023 June 30, 2025 Years to maturity 4.00 4.75 5.50 Risk-free rate 0.190 % 0.250 % 0.480 % Exercise price C$0.2850 C$0.2850 C$0.2850 Share price C$0.2850 C$0.2850 C$0.2850 Volatility 108.1 % 108.1 % 108.1 % Fair value per option C$0.2056 C$0.2173 C$0.2273 Probability 90 % 50 % 25 % Fair value per option tranche (1) $ 181,634 (C$231,256) $ 106,679 (C$135,824) $ 55,797 (C$71,041) (1) Canadian dollar amount translated using December 31, 2020 foreign exchange rate of 0.7854 The transaction has been accounted for as a business combination under IFRS 3 – Business Combinations. The following table summarizes the final purchase price allocation: Assets Acquired $ Cash and cash equivalents 38,521 Deposit 4,103 Intangible assets 58,907 Right-of-use assets 39,271 140,802 Liabilities Assumed Accounts payable and accrued liabilities 54,396 Lease liability 45,595 Loans payable 45,287 Net assets at fair value, as at December 31, 2020 (4,476 ) Consideration Cash consideration 215,991 Cash consideration - withheld 58,907 Stock options 344,110 Share consideration 1,147,925 Total Consideration 1,766,933 Goodwill 1,771,409 The intangible assets are comprised of the trade name with a fair value of $43,198 and customer relationships with a fair value of $15,709. The fair value of the trade name was determined using the relief from royalty method and the fair value of the customer relationships was determined using a discounted cash flow analysis. The key assumptions used in the cash flow projection related to the trade name include: (1) a discount rate of 20.5%; (2) revenue growth rates of 3.1% - 35%; (3) royalty rate of 1%; (4) discount rate of 20.5% and (5) terminal revenue growth of 2% per year. The key assumptions used in the cash flow projection related to the customer relationships include (1) customer growth rate of 2%; (2) customer retention rates of 55% and discount rate of 22.5%. The lease liability represents one lease with a fair value of $45,595 on the date of acquisition, which is the net present value of the minimum future lease payments determined using the following assumptions: (1) remaining number of payments – 13; (2) rent payment - $3,631; and (3) incremental borrowing rate – 4.04%. The loans payable balance at acquisition consists of two CEBA loans with a two-year term to maturity that have a fair value of $45,287. The fair value was determine using a discounted cash flow analysis with a a discount rate of 10.2%. The goodwill generated as a result of this acquisition relates to other intangible assets that do not qualify for separate recognition. If the acquisition occurred on January 1, 2020, management estimates that revenue would have increased by $501,745 and net loss would have been decreased by approximately $8,807, respectively.

NOTE 8 ACCOUNTS RECEIVABLE

NOTE 8 ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2020
NOTE 8 ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	8. ACCOUNTS RECEIVABLE The Company had the following in accounts receivable at December 31, 2020 and December 31, 2019: December 31, 2020 December 31, 2019 $ $ Trade receivables, net 245,891 24,482 GST receivable 18,975 - 264,866 24,482 The Company estimates a provision for lifetime expected credit losses for receivables aged greater than 91 days. As at December 31, 2020, the Company had $nil (2019 - $nil) recorded as a provision for expected credit losses.

NOTE 9 ASSETS HELD FOR SALE

NOTE 9 ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2020
NOTE 9 ASSETS HELD FOR SALE
ASSETS HELD FOR SALE	9. ASSETS HELD FOR SALE During the year ended December 31, 2018, the Company had listed its facility and land in Portland, Oregon for sale. Prior to their classification as assets held for sale, the facility and land in Portland were reported under property and equipment (note 11). The assets held for sale were recorded at the lower of their carrying value and their fair value. The fair value was based on a sales agreement dated January 17, 2019, whereby the Company would receive net proceeds of $127,972 after selling costs. During the year ended December 31, 2018, the Company recorded an impairment loss of $57,072 to reduce the asset’s carrying value to its fair market value. During the year ended December 31, 2019, the sales agreement dated January 17, 2019, was executed and the facility and land were sold. There was no gain or loss recorded on the sale as the Company received proceeds of $127,972 in the form of a promissory note for $122,500 (note 10) and cash of $5,472.

NOTE 10 PROMISSORY NOTE

NOTE 10 PROMISSORY NOTE	12 Months Ended
	Dec. 31, 2020
NOTE 8 ACCOUNTS RECEIVABLE
PROMISSORY NOTE	10. PROMISSORY NOTE On January 11, 2019, in connection with the sale of facility and land, the Company acquired a promissory note in the amount of $122,500 (note 9). The promissory note accrued interest at a rate of 6% per annum and was due in full on February 1, 2021. Interest income in the amount of $7,573 was accrued for the year ended December 31, 2020 (December 31, 2019 - $4,977). Subsequent to the sale of the facility and land, the purchaser became aware of a lien placed on the facility and land by the Internal Revenue Service related to taxes owing. The Company has accrued the full amount of taxes owing which is included in accounts payable and accrued liabilities. Given the uncertainty surrounding removal of the lien, management has determined that the promissory note and accrued interest income were impaired and were both written off to $nil.

NOTE 11 PROPERTY AND EQUIPMENT

NOTE 11 PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2020
NOTE 11 PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	11. PROPERTY AND EQUIPMENT A continuity of property and equipment for the years ended December 31, 2020 and 2019 is as follows: Right-of-use assets $ Furniture and equipment $ Leasehold improvements $ Testing equipment $ Total $ Cost Balance, December 31, 2018 - 28,360 118,465 - 146,825 Adoption of IFRS 16 324,972 - - - 324,972 Acquisition of Sun Valley 431,544 32,952 91,859 - 556,355 Additions 425,539 3,828 - - 429,367 Impairment (324,972 ) (28,360 ) (118,466 ) - (471,798 ) Balance, December 31, 2019 857,083 36,780 91,858 - 985,721 Acquisition of Kai Medical 294,669 114,000 86,000 928,149 1,422,818 Acquisition of LP&A 39,271 - - - 39,271 Additions - 3,495 - - 3,495 Disposals (402,533 ) - - - (402,533 ) Balance, December 31, 2020 788,490 154,275 177,858 928,149 2,048,772 Accumulated amortization Balance, December 31, 2018 - (19,765 ) - - (19,765 ) Adoption of IFRS 16 (196,479 ) - - - (196,479 ) Amortization (196,563 ) (13,164 ) (37,873 ) - (247,600 ) Write off 245,847 25,750 3,949 - 275,546 Balance, December 31, 2019 (147,195 ) (7,179 ) 33,924 ) - (188,298 ) Amortization (222,910 ) (35,776 ) (40,881 ) (29,005 ) (328,572 ) Disposals 58,145 - - - 58,145 Balance, December 31, 2020 (311,960 ) (42,955 ) (74,805 ) (29,005 ) (458,725 ) Carrying amount Balance, December 31, 2019 709,888 29,601 57,934 - 797,423 Balance, December 31, 2020 476,530 111,320 103,053 899,144 1,590,047 On May 9, 2019, the Company terminated the lease for the Chicago clinic. As a result of the lease termination, the Company derecognized the right-of-use asset with a cost of $255,859 and accumulated amortization of $184,787 and recorded an impairment loss $71,072 representing the undepreciated portion of the right-of-use asset above the lease liability which is included as impairment loss on write-off of property and equipment on the consolidated statements of loss and comprehensive loss. The Company also derecognized the associated lease liability of $76,626 and recorded a gain of $5,549 representing the excess of the right-of-use asset above the lease liability which is included as impairment loss on property and equipment on the consolidated statements of loss and comprehensive loss. In addition, the Company recognized an impairment loss of $114,516 representing the carrying value of leasehold improvements written-off for the Chicago clinic on termination of the lease. This is included as impairment loss on property and equipment on the consolidated statements of loss and comprehensive loss. The Company defaulted on the Spokane lease and as a result, derecognized the right-of-use asset with a cost of $69,113 and accumulated amortization of $61,060 and recorded a loss of $8,053 representing the carrying value of the right-of-use asset which is included as impairment loss on property and equipment on the consolidated statements of loss and comprehensive loss. The lease liability of $9,700 has not been derecognized as the Company negotiates a settlement with the landlord of the facility. In addition, the Company recognized a loss on disposal of $2,610 representing the carrying value of the furniture and equipment. Through the acquisition of Kai Medical on October 5, 2020, the Company acquired testing equipment with a fair value of $829,803 and right-of-use assets of $294,669. The right-of-use assets relate to leased office space and equipment. The Company defaulted on the right-of-use CBD extraction facility and as a result, derecognized the right of use asset with a cost of $402,533 and accumulated depreciation of $58,145. The Company recognized a gain on lease termination of $14,049. The Company still has $15,533 in lease liabilities related to unpaid rent for three months where the Company still had possession of the facility.

NOTE 12 INTANGIBLE ASSETS AND G

NOTE 12 INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2020
NOTE 12 INTANGIBLE ASSETS AND GOODWILL
INTANGIBLE ASSETS	12. INTANGIBLE ASSETS AND GOODWILL A continuity of intangible assets for the years ended December 31, 2020 and 2019 is as follows: Patient records Brands, trademarks, licenses and domain names Management software Software Total $ $ $ $ $ Cost Balance, December 31, 2018 292,093 98,700 51,100 - 441,893 Additions 171,243 184,996 - - 356,239 Impairment (73,756 ) (20,001 ) - - (93,757 ) Balance, December 31, 2019 389,580 263,695 51,100 - 704,375 Additions - - - 138,855 138,855 Acquisition of Kai Medical - 245,000 - - 245,000 Acquisition of LP&A 58,907 - - - 58,907 Impairment (69,724 ) (131,996 ) - (138,855 ) (340,575 ) Balance, December 31, 2020 378,763 376,699 51,100 - 806,562 Accumulated amortization Balance, December 31, 2018 (220,476 ) (98,700 ) (51,100 ) - (370,276 ) Amortization (79,459 ) - - - (79,459 ) Balance, December 31, 2019 (299,935 ) (98,700 ) (51,100 ) - (449,735 ) Amortization (52,920 ) - - - (52,920 ) Balance, December 31, 2020 (352,855 ) (98,700 ) (51,100 ) - (502,655 ) Carrying amount Balance, December 31, 2019 89,645 164,995 - - 254,640 Balance, December 31, 2020 25,908 277,999 - - 303,907 During the year ended December 31, 2020, the Company recognized an impairment loss of $340,575 in relation to patient records, brand and software (December 31, 2019 - $93,757). A continuity of goodwill for the years ended December 31, 2020 and 2019, follows: Total $ Balance, December 31, 2018 - Additions 2,494,615 Impairment (2,377,397 ) Balance, December 31, 2019 117,218 Additions 2,082,146 Impairment (117,218 ) Balance, December 31, 2020 2,082,146 At December 31, 2020, the Company assessed the goodwill recorded through the Sun Valley acquisition for impairment and found that the entire amount was impaired resulting in an impairment loss of $117,218 (December 31, 2019 - $2,377,397). The Company assessed intangible patient records and brand for impairment and found them to be fully impaired resulting in an impairment loss of $340,575 (December 31, 2019 - $93,757). The impairment losses pertaining to the Sun Valley goodwill and intangible assets related to a change in expected future cash flows for the CGU as a result of: 1) changes in the Arizona licensing regulations on June 7, 2019, which now requires certification on a two-year period whereas it was on a one-year basis prior to the change in regulation. The change in licensing regulations is expected to result in increased attrition and lower patient totals in Arizona as compared to that considered at the acquisition date which resulted in an impairment test being conducted on June 7, 2019, and 2) the negative impact of legalization of the passage of the Arizona Marijuana Legalization Initiative on November 3, 2020, which legalized the possession and use of recreational marijuana for adults (age 21 years or older). In addition, the legalization allows people to grow no more than six marijuana plants for personal use in their residence, as long as the plants are within an enclosed area with a lock and beyond public view. This legalization in Arizona has had a material adverse effect on the Company’s operations within the state. The impairment was determined based on value in use calculation which uses cash flow projections covering a five-year period and a discount rate of 6% per annum. The cash flows beyond the five-year period have been extrapolated using a terminal growth rate of 1.5% per annum. Key assumptions used in the cash flow projection related to attrition of 59%. The new patient attraction rate was estimated to be 68% as of acquisition date and 24% post legalization. At December 31, 2020, the Company assessed the goodwill recorded through the Kai acquisition for impairment. The Company performed a discounted cash flow analysis to determine Kai’s value in use, which incorporated the following assumptions: (1) discount rate - 17%; (2) income tax rate - 27%; (3) terminal growth rate - 2%; (4) working capital - 8% of sales. The Company noted that the recoverable amount was greater than the carrying value and that no impairment was required as at December 31, 2020.

NOTE 13 ACCOUNTS PAYABLE AND AC

NOTE 13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2020
NOTE 13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	13. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES December 31, 2020 December 31, 2019 $ $ Trade payables and accrued liabilities 1,920,840 1,337,253 Payroll liabilities 1,521,885 537,737 3,442,725 1,874,990 Included in trade accounts payable and accrued liabilities is $157,055 due to the CEO in connection with expenses incurred in the normal course of business and deferred payroll and $53,914 due to significant shareholders in connection with the acquisition of Sun Valley.

NOTE 14 NOTES PAYABLE

NOTE 14 NOTES PAYABLE	12 Months Ended
	Dec. 31, 2020
NOTE 14 NOTES PAYABLE
NOTES PAYABLE	14. NOTES PAYABLE 2020 2019 2018 $ $ $ Balance, beginning of period 969,891 760,715 404,370 Issue of notes payable (a)(c)(d) - 321,935 495,449 Settled in shares (b)(c)(d) (148,745 ) (186,942 ) (167,000 ) Repayment (197,862 ) - - Realized foreign exchange loss (gain) 4,918 (2,267 ) - Unrealized foreign exchange loss (gain) 6,304 (9,171 ) - Accretion expense 13,110 12,337 - Interest expense 60,745 73,284 27,896 Balance, end of period 708,361 969,891 760,715 Less: Current portion of notes payable 708,361 - 150,271 Non-current portion of notes payable - 969,891 610,444 a) On January 21, 2019 the Company issued a promissory note payable in the amount of $33,842 (C$45,000). This promissory note payable was due on December 31, 2020 bearing interest at 6% per annum. On April 1, 2019, the Company converted the promissory note plus $667 (C$892) of interest into 450,000 units of the Company consisting of one common share and one share purchase warrant. Each share purchase warrant entitles the holder to acquire one common share at an exercise price equal to $0.14 (C$0.19). b) On April 1, 2019, the Company converted a promissory note in the amount of $153,100 (C$205,000) plus $1,984 (C$2,652) of interest into 2,050,000 units of the Company consisting of one common share and one share purchase warrant. Each share purchase warrant entitles the holder to acquire one common share at an exercise price equal to $0.14 (C$0.19). c) On April 30, 2019, the Company issued a promissory note payable in the amount of $125,000. The promissory note was due July 31, 2019 and bears interest at a rate of 4% per annum. The Company was in default and extended the maturity date to August 31, 2020. The default resulted in a penalty of $15,000 if the loan was not repaid in full by July 31, 2019 and an additional $15,000 if the loan was not paid in full by August 31, 2019. On July 15, 2020, the Company settled the promissory note in 4,100,634 units in the private placement on the same date. The note had a carrying amount of $148,745 which represented the principal plus interest and $30,000 of late payment penalties. The Company recorded a loss on debt settlement of $2,380 which is included in general and administrative expense. d) On October 1, 2019, the Company issued a promissory note payable in the amount of $188,765 (C$250,000). The promissory note payable was due April 1, 2020, and bears interest at 10% per annum. Pursuant to the issuance of the note payable the Company incurred transaction costs including an administrative charge of $18,876 (C$25,000) and an obligation to issue 150,000 common shares of the Company with a fair value of $6,811 which was been recorded as shares to be issued on the consolidated statements of changes in equity. The note payable has been recognized at amortized cost of $163,093 (C$216,000). On May 20, 2020, the Company issued a total of 844,444 common shares of which 694,444 were to settle an administrative charge of $18,876 (C$25,000) and the remaining 150,000 common shares were to settle the obligation to issue shares. The Company repaid the principal of $250,000 on December 11, 2020. As at December 31, 2020, the Company had a balance owing of $22,944 for accrued interest. The interest was repaid on January 11, 2021 (note 29).

NOTE 15 CONVERTIBLE NOTES PAYAB

NOTE 15 CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2020
NOTE 15 CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	15. CONVERTIBLE NOTE PAYABLE 2020 2019 2018 $ $ $ Balance, beginning of period 192,717 - - Issue of notes payable - 188,893 - Unrealized foreign exchange loss 3,971 3,596 - Interest expense 3,842 228 - Balance, end of period 200,530 192,717 - Less: Current portion 200,530 192,717 - Non-current portion of convertible note payable - - - On December 9, 2019, the Company issued a convertible promissory note payable in the amount of $188,893 (C$250,000). The convertible promissory note payable is due December 9, 2021 and bears interest at 2% per annum. The convertible promissory note is convertible at a share price equal to the closing share price on the date prior to conversion for total shares equal to the face value of the note divided by the closing share price. As the settlement is fixed at the face value of the obligation, the Company has determined that the conversion option has $nil value.

NOTE 16 LOANS PAYABLE

NOTE 16 LOANS PAYABLE	12 Months Ended
	Dec. 31, 2020
NOTE 16 LOANS PAYABLE
LOANS PAYABLE	16. LOANS PAYABLE 2020 2019 2018 $ $ $ Balance, beginning of period 761,711 717,460 676,849 Acquisition of Kai Medical 1,276,449 - - Acquisition of Lawrence Park 27,172 - - Acquisition of 11000900 Canada Ltd. 18,115 - - CEBA loan 31,417 - - Accretion expense 1,345 - - Interest expense 60,397 44,251 40,611 Repayment (44,379 ) - - Balance, end of period 2,132,227 761,711 717,460 Less: Current portion of loans payable 992,070 - - Non-current portion of loans payable 1,140,157 761,711 717,460 Loans payable as at December 31, 2019 and December 31, 2018 consisted only of a loan with Bayview Equities Ltd. (the “Secured Party”) with a principal amount of $550,000. The balance as at December 31, 2019 and December 2018 reflects the principal plus accrued interest to date. The loan bears interest at 6% per annum and is due upon demand. The loan is secured by a grant to the Secured Party of a security interest in all the assets of EHC. On January 11, 2021, the Company repaid the principal and accrued interest of $258,293. On October 5, 2020, through the acquisition of Kai Medical, the Company assumed three secured loans with a total fair value of $1,276,449. The details of these loans are outlined in note 6 of these consolidated financial statements. From the date of acquisition to December 31, 2020, the total accretion expense and interest expense applicable to the Kai loans payable were $13,284 and $1,345, respectively. On December 31, 2020, through the acquisition of LP&A, the Company assumed two CEBA loans with a fair value of $27,172 (C$34,595) and $18,115 (C$23,064) and amounts due at maturity of C$60,000 and C$40,000, respectively. The loans are interest free until January 1, 2023, at which time interest accrues at a rate of 5% per annum, payable monthly on the last day of each month. The loans have a possibility of forgiveness of 33% of each loan if they are repaid on or before December 31, 2022. The loans were discounted using an annual rate of 3.21% and the fair value reflects an estimate that the amount will be repaid prior to December 31, 2022. On May 27, 2020, the Company receive a Canada Emergency Business Account (“CEBA”) loan in the amount of $31,417 (C$40,000). The loan is interest free until January 1, 2023, at which time accrues interest at a rate of 5% per annum, payable monthly on the last day of each month. The loan has a possibility of forgiveness of 33% if it is repaid on or before December 31, 2022. In the year ended December 31, 2020, the Company made scheduled payments on loans payable of $44,379.

NOTE 17 CONVERTIBLE DEBENTURES

NOTE 17 CONVERTIBLE DEBENTURES	12 Months Ended
	Dec. 31, 2020
NOTE 17 CONVERTIBLE DEBENTURES
CONVERTIBLE DEBENTURES	17. CONVERTIBLE DEBENTURES 2020 2019 2018 $ $ $ Balance, beginning of period 427,320 274,466 1,835,225 Proceeds from Issuance of convertible debentures - 753,491 442,437 Amount allocated to conversion option - (753,491 ) (172,386 ) Amount converted to units (732,796 ) - (2,129,728 ) Unrealized foreign exchange (gain) loss (23,378 ) 5,564 - Interest expense 16,008 45,112 57,397 Accretion expense 312,846 102,178 241,521 Balance, end of period - 427,320 274,466 Conversion feature consists of the following: 2020 2019 2018 $ $ $ Balance, beginning of period 2,795 22,565 1,038,562 Amount allocated to conversion option - 753,491 172,386 Amount converted to units - (189,735 ) (298,247 ) Gain on change in fair value of conversion feature (2,795 ) (583,526 ) (890,136 ) Balance, end of period - 2,795 22,565 The fair value of the conversion feature at December 31, 2019 was determined using a Black-Scholes option pricing model with the following inputs: Grant Date Expected Life (years) Unit Price Expected Volatility Expected dividend yield Risk-Free Rate Fair Value December 31, 2019 0.25 -0.34 $ 0.03(C$0.04) 100.0 % 0 % 1.71 % $ 2,795 As at December 31, 2020, all conversion features were exercised or expired and thus had a fair value of $nil. On September 27, 2018, the Company raised $442,437 (C$575,060) through the issue of convertible debentures, expiring on September 27, 2019. The holder may at any time during the term of the convertible debenture convert all or part into units of the Company consisting of one common share and one share purchase warrant. Each warrant entitles the holder to acquire one common share at an exercise price equal to $0.14 (C$0.19). The fair value of the conversion feature at the grant date was estimated at $172,386 using the Black-Scholes option pricing model. A total of $57,791 (C$75,060) was converted to 422,678 units on December 14, 2018. The fair value assigned to the conversion feature was at $nil and the fair value assigned to the debt component was $18,990 on the conversion date. On April 2, 2019, the Company raised $599,460 (C$799,500) through the issue of convertible debentures, expiring on April 2, 2020. The Company incurred transaction costs of $55,669 (C$74,285) comprised of 40,000 common shares issued to agents with a fair value of $0.14 (C$0.20), based on share price on the date of issuance, for consideration of $5,995 (C$8,000) (Note 17(a)), 295,590 share purchase warrants issued to agents with an exercise price of $0.12 (C$0.16) and a fair value of $21,305 (Note 17(c)) and cash of $28,369 (C$37,855). As part of the debenture financing, the Company also issued 295,590 share purchase warrants to agents. The share purchase warrants have an exercise price of $0.12 (C$0.16) and expire on April 2, 2021 (note 17(c)). The holder may at any time during the term of the convertible debenture convert all or part into units of the Company consisting of one common share and one share purchase warrant. Each warrant entitles the holder to acquire one common share at an exercise price equal to $0.16 (C$0.21). The fair value of the conversion feature at the grant date was estimated at $599,460 using the Black-Scholes option pricing model. On May 3, 2019, the Company raised $154,031 (C$207,270) through the issue of convertible debentures, expiring on September 27, 2019. The holder may at any time during the term of the convertible debenture convert all or part into units of the Company consisting of one common share and one share purchase warrant. Each warrant entitles the holder to acquire one common share at an exercise price equal to $0.16 (C$0.21). The fair value of the conversion feature at the grant date was estimated at $154,031 using the Black-Scholes option pricing model. During the year ended December 31, 2019, $326,210 (C$432,000) was converted into 3,991,524 units of the Company consisting of one common share and one share purchase warrant (Note 17(a)). The aggregate fair value assigned to the conversion feature was at $189,735 and the fair value assigned to the debt component was $nil on the respective conversion dates (note 20(b)). On April 2, 2020, pursuant to the conversion of convertible debentures with a face value of $268,554 (C$367,500) and accrued interest of $16,113 (C$22,050), the Company issued 3,541,366 units. Each unit is comprised of one common share and one common share purchase warrant. Fair value allocated to share capital at the date of conversion was $251,871. On April 8, 2020, pursuant to the conversion of convertible debentures with a face value of $147,691 (C$207,270) and accrued interest of $8,254 (C$11,584), the Company issued 1,989,588 units. Each unit is comprised of one common share and one common share purchase warrant. Fair value allocated to share capital at the date of conversion was $56,232. On May 7, 2020, pursuant to the conversion of convertible debentures with a face value of $178,380 (C$250,000) and accrued interest of $20,600 (C$28,871), the Company issued 3,064,515 common shares and 3,064,515 common share purchase warrants. Fair value allocated to share capital at the date of conversion was $313,250.

NOTE 18 LEASE LIABILITY

NOTE 18 LEASE LIABILITY	12 Months Ended
	Dec. 31, 2020
NOTE 18 LEASE LIABILITY
LEASE LIABILITY	18. LEASE LIABILITY Empower clinics Sun Valley clinics CBD extraction facility Kai Medical Lawrence Park & Atkinson Total $ $ $ $ $ $ Balance, December 31, 2018 - - - - - - Adoption of IFRS 16 138,444 - - - - 138,444 Additions 23,006 431,544 406,263 - - 860,813 Interest expense 4,318 13,404 7,955 - - 25,677 Payments (64,681 ) (112,798 ) (26,233 ) - - (203,712 ) Termination of leases (86,326 ) - - - - (86,326 ) Balance, December 31, 2019 14,761 332,150 387,985 - - 734,896 Acquisition of Kai Medical - - - 294,669 - 294,669 Acquisition of LP&A - - - - 45,595 45,595 Interest expense 568 15,669 11,103 3,969 - 31,309 Payments (12,270 ) (173,139 ) (15,405 ) (25,586 ) - (226,400 ) Termination of leases - - (383,683 ) - - (383,683 ) Balance, December 31, 2020 3,059 174,680 - 273,052 45,595 496,386 Less: current portion of lease liability 3,059 108,645 - 87,452 41,982 241,138 Lease liability - 66,035 - 185,600 3,613 255,248 The Company defaulted on the right-of-use CBD extraction facility and as a result, derecognized the right of us asset associated with the CBD extraction facility (note 11). In connection with the previous, the Company extinguished the associated lease liability in the amount of $383,683. On October 5, 2020, through the acquisition of Kai Medical, the Company assumed a leased premises and the associated lease liability with a fair value of $294,669. From the date of acquisition to December 31, 2020, the total interest expense and payments were $3,969 and $25,586, respectively. During the year ended December 31, 2020, the Company recognized an expense of $46,885 (December 21, 2019 - $92,349) with respect to short-term and low value leases.

NOTE 19 WARRANT LIABILITY

NOTE 19 WARRANT LIABILITY	12 Months Ended
	Dec. 31, 2020
NOTE 19 WARRANT LIABILITY
WARRANT LIABILITY	19. WARRANT LIABILITY The warrants are classified as a financial instrument under the principles of IFRS 9, as the exercise price is in Canadian dollars while the functional currency of the Company is the US dollar. Accordingly, warrants are remeasured to fair value at each reporting date with the change in fair value charged to change in fair value of warrant liability in the consolidated statement of loss and comprehensive loss. Exercise Price Warrants Warrant Liability (C$) # $ As at December 31, 2017 - - Issued 14,894,898 1,704,597 Gain on change in fair value of warrant liability (1,598,425 ) As at December 31, 2018 14,894,898 106,172 Issued C$0.18 34,615,104 2,084,768 Exercised C$0.19 (422,678 ) (18,847 ) Expired C$0.36 (2,830,035 ) - Gain on change in fair value of warrant liability (2,065,781 ) As at December 31, 2019 46,257,289 106,312 Issued C$0.12 69,400,524 1,061,738 Exercised C$0.13 (49,800,176 ) (5,341,149 ) Expired C$0.39 (11,642,185 ) - Loss on change in fair value of warrant liability 11,886,796 As at December 31, 2020 54,215,452 7,713,697 Less: Current portion of warrant liability - 1,416,113 Non-current portion of warrant liability - 6,297,584 The following table summarizes the warrants outstanding and exercisable as at December 31, 2020: Expiry date Number of warrants Weighted average exercise price ($C) Weighted average remaining life (in years) April 02, 2021 7,643,637 0.16 0.25 May 03, 2021 2,559,470 0.16 0.34 July 22, 2021 1,018,245 0.16 0.56 August 12, 2021 928,817 0.16 0.61 August 19, 2021 929,864 0.16 0.63 September 13, 2021 102,696 0.16 0.70 September 20, 2021 102,812 0.16 0.72 April 16, 2022 5,200,000 0.10 1.29 July 15, 2022 5,416,700 0.12 1.54 August 25, 2022 1,500,000 0.05 1.65 September 09, 2022 3,746,080 0.31 1.69 November 09, 2022 24,567,131 0.12 1.86 October 05, 2023 500,000 0.05 2.76 54,215,452 0.14 1.39 On April 23, 2018, as part of the Transaction, the Company converted convertible debentures and issued 11,373,368 share purchase warrants (note 20(b)). On April 23, 2018, as part of the Transaction, the Company converted $50,000 of notes payable into 268,817 units; each consists of one common share and one common share purchase warrant (note 17(a)). On June 11, 2018, the Company issued 2,000,000 units; each consists of one common share and one common share purchase warrant (note 20(b)). On October 23, 2018, the Company converted $122,030 of notes payable into 517,132 units; each consists of one common share and one common share purchase warrant (note 20(b)). On October 23, 2018, the Company issued 312,903 units; each consists of one common share and one common share purchase warrant (note 20(b)). On December 14, 2018, the Company issued 422,678 units; consisting of 422,678 common shares and 422,678 common share purchase warrants (note 20(b)). On April 2, 2019, the Company issued 21,115,000 units; each consists of one common share and one common share purchase warrant (note 20(b)). The warrants expire April 2, 2021. On May 3, 2019, the Company issued 5,762,500 units; each consists of one common share and one common share purchase warrant (note 20(b)). The warrants expire May 3, 2021. On July 22, 2019, pursuant to the conversion of convertible debentures, the Company issued 1,018,245 units; consisting of 1,018,245 common shares and 1,018,245 common share purchase warrant (note 20(b)). The warrants expire July 22, 2021. On August 12, 2019, pursuant to the conversion of convertible debentures, the Company issued 928,817 units; consisting of 928,817 common shares and 928,817 common share purchase warrant (note 20(b)). The warrants expire August 12, 2021. On August 19, 2019, pursuant to the conversion of convertible debentures, the Company issued 949,864 units; consisting of 949,864 common shares and 949,864 common share purchase warrant (note 20(b)). The warrants expire August 19, 2021. On August 26, 2019, pursuant to the conversion of convertible debentures, the Company issued 909,090 units; consisting of 909,090 common shares and 909,090 common share purchase warrant (note 20(b)). The warrants expire August 26, 2021. On September 13, 2019, pursuant to the conversion of convertible debentures, the Company issued 102,696 units; consisting of 102,696 common shares and 102,696 common share purchase warrant (note 20(b)). The warrants expire September 13, 2021. On September 30, 2019, pursuant to the conversion of convertible debentures, the Company issued 102,812 units; consisting of 102,812 common shares and 102,812 common share purchase warrant (note 20(b)). The warrants expire September 20, 2021. On July 30, 2019, pursuant to a prior marketing services agreement entered into on September 10, 2017, the Company issued 3,746,080 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of C$0.31 ($0.24) for a period of thirty-seven months following the date of issuance. On April 2, 2020, pursuant to the conversion of convertible debentures with a face value of $268,554 (C$367,500) and accrued interest of $16,113 (C$22,050), the Company issued 3,541,366 units. Each unit is comprised of one common share and one common share purchase warrant (note 20(b)). Each warrant entitles the holder to acquire one common share at a price of $0.11 (C$0.16) for a period of two years following the closing date of the conversion. On April 8, 2020, pursuant to the conversion of convertible debentures with a face value of $147,691 (C$207,270) and accrued interest of $8,254 (C$11,584), the Company issued 1,989,588 units. Each unit is comprised of one common share and one common share purchase warrant (note 20(b)). Each warrant entitles the holder to acquire one common share at a price of $0.11 ($C0.16) for a period of two years following the closing date of the conversion. On April 16, 2020, pursuant to a private placement financing, the Company issued 16,325,000 units at a price of C$0.03 (C$0.04) per unit for gross proceeds of $462,399 (C$653,000).Each unit consists of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.10 (C$0.07) per share for a period of two years following the closing date of the financing. On May 7, 2020, pursuant to the conversion of convertible debentures with a face value of $178,380 (C$250,000) and accrued interest of $20,600 (C$28,871), the Company issued 3,064,515 common shares and 3,064,515 common share purchase warrants (note 20(b)). Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) for a period of one year following the closing date of the conversion. On July 16, 2020, pursuant to a private placement financing, the Company issued 14,417,334 units for $0.04 (C$0.05) per unit for gross proceeds of $532,279 (C$720,866). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) per share for a period of 24 months following the closing date of the financing. On October 5, 2020, the Company issued 500,000 warrants for $0.03 (C$0.05) pursuant to costs in connection with the acquisition of Kai Medical. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) per share for a period of 36 months following the closing date of the financing. On November 9, 2020, pursuant to a private placement financing, the Company issued 24,567,131 units for $0.04 (C$0.05) per unit for gross proceeds of $944,257 (C$1,228,366). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) per share for a period of 24 months following the closing date of the financing.

NOTE 20 EQUITY

NOTE 20 EQUITY	12 Months Ended
	Dec. 31, 2020
NOTE 20 EQUITY
EQUITY	20. EQUITY a) Authorized share capital Unlimited number of common shares without nominal or par value. At December 31, 2020, there were 283,811,903 issued and outstanding common shares (December 31, 2019 – 137,697,430). The Company does not currently pay dividends and entitlement will only arise upon declaration. b) Issued – common shares During the year ended December 31, 2018, the Company completed the following transactions: i. On April 19, 2018, as part of the Transaction (note 4), the common shares of Adira were consolidated at a ratio of 20:1. In addition, the Company issued 2,544,075 common shares at a fair value of C$0.31 ($0.24) per share for purchase consideration of $614,415. ii. On April 23, 2018, pursuant to the conversion of convertible debentures with a face value of $2,089,495, the Company issued 11,373,368 common shares and 11,373,368 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.30 (C$0.39) per share for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $298,247 and the debt was valued at $2,014,197. Consideration of $1,306,894 was recorded to warrant liability and the residual amount of $1,005,550 was recorded to issued capital. iii. On April 23, 2018, pursuant to the conversion of $50,000 in promissory notes payable, the Company issued 268,817 common shares and 268,817 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.30 (C$0.39) per share for a period of two years following the closing date of the conversion. Consideration of $30,822 was recorded to warrant liability and the residual amount of $19,178 was recorded to issued capital. iv. On April 23, 2018, pursuant to a shareholder rights offering financing, the Company issued 8,443,473 common shares at a price of $0.24 (C$0.31) per share for gross proceeds of $2,020,357 (C$2,617,477). v. On June 11, 2018, pursuant to a marketing services agreement, the Company issued 2,000,000 units at a fair value of $0.24 (C$0.31) per unit for total fair value consideration of $477,180 (C$620,000). Each unit consists of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of C$0.36 ($0.28) per share for a period of two years following the closing date of the financing. Consideration of $287,961 was recorded to warrant liability and the residual amount of $189,219 was recorded to issued capital. Subsequent to issuing the units, the Company cancelled the marketing services agreement due to non-performance of services by the marketing company. The units remained outstanding at December 31, 2018, subsequent to which the Company obtained from the holder the certificates of all 2,000,000 common shares and 2,000,000 common share purchase warrants. The Company cancelled these securities. vi. On June 11, 2018, pursuant to obligations under employment contract, the Company issued 2,000,000 common shares to the former CEO, for a fair value of $0.24 (C$0.31) per common share for total consideration paid to the former CEO of $477,180 (C$620,000). vii. On October 23, 2018, the Company converted notes payable with a face value $117,000 of the debt plus $7,389 of interest into 517,132 units (note 11(c)). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.28 (C$0.36) per share for a period of twelve months following the closing date of the conversion. Consideration of $52,433 was recorded to warrant liability and the residual amount of $137,901 was recorded to issued capital. viii. On October 23, 2018, pursuant to a private placement financing, the Company issued 312,903 units for $0.24 (C$0.31) per unit for gross proceeds of $71,938 (C$97,000). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.28 (C$0.36) per share for a period of twelve months following the closing date of the financing. Consideration of $12,310 was recorded to warrant liability and the residual amount of $71,938 was recorded to issued capital. ix. On October 23, 2018, the Company issued 423,076 common shares at a fair value of C$0.29 ($0.22) per common share for services received for total fair value consideration of $92,856 (C$120,000). x. On October 23, 2018, pursuant to restructuring, the Company issued 1,204,851 common shares for $0.18 (C$0.23) per common share. xi. On December 14, 2018, pursuant to the conversion of 422,678 units of convertible debentures with a face value of $57,980 (C$75,060), the Company issued 422,678 common shares and 422,678 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.14 (C$0.19) per share for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $nil and the debt was valued at $18,990. Consideration of $14,177 was recorded to warrant liability and the residual amount of $4,813 was recorded to issued capital. During the year ended December 31, 2019, the Company completed the following transactions: i. On January 17, 2019, the Company cancelled 422,678 common shares, which had been issued for $0.14 (C$0.18) per common share and issued 417,000 common shares at a fair value of $0.14 (C$0.18) per common share. ii. On March 3, 2019, pursuant to the termination agreement with the former CEO, the Company cancelled 2,000,000 common shares. An additional 651,875 common shares were cancelled in error and reissued on March 11, 2020. iii. On March 8, 2019, pursuant to a service agreement, the Company issued 1,500,000 common shares at a fair value of $0.17 (C$0.23) per common share for total fair value consideration of $257,041 as settlement of accounts payable in the amount of $257,041 (C$347,500). iv. On March 22, 2019, pursuant to the exercise of 422,678 common share purchase warrants and late charges, the Company issued 431,075 common shares for $0.14 (C$0.19) per common share. v. On April 2, 2019, pursuant to a private placement financing, the Company issued 21,115,000 units for $0.07 (C$0.10) per unit for gross proceeds of $1,583,189 (C$2,115,000) comprised of cash of $1,396,105 (C$1,865,000) and the settlement of notes payable in the amount of $184,291 (C$250,000). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.12 (C$0.16) per share for a period of twelve months following the closing date of the financing. Share issue costs included cash payments of $63,324 (C$84,499) and the issuance of 363,900 share purchase warrants valued at $26,229 using the Black-Scholes option pricing model with the following assumptions: a one year expected average life, share price of $0.13 (C$0.175); 100% volatility; risk-free interest rate of 1.57%; and an expected dividend yield of 0%. Consideration of $1,951,030 was recorded to warrant liability and the residual amount of $63,127 was recorded to issued capital. vi. On April 30, 2019, pursuant to the acquisition of Sun Valley, the Company issued 22,409,425 common shares at a fair value of $0.136 (C$0.18) per common share. Of the common shares issued 14,705,882 were Escrow Shares of which 2,450,978 were released during the year ended December 31 2019. As at December 31, 2020, there were 7,352,943 Escrow shares remaining. vii. On May 3, 2019, pursuant to a private placement financing, the Company issued 5,762,500 units for $0.07 (C$0.10) per unit for gross proceeds of $429,109 (C$576,250).Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.12 (C$0.16) per share for a period of twelve months following the closing date of the financing (note 16). Share issue costs included cash payments of $24,928 (C$33,428) and the issuance of 217,950 share purchase warrants valued at $18,870 using the Black-Scholes option pricing model with the following assumptions: a one year expected average life, share price of $0.15 (C$0.20); 100% volatility; risk-free interest rate of 1.67%; and an expected dividend yield of 0%. viii. On May 3, 2019, pursuant to the terms on the private placement financing, the Company issued 96,000 common shares to agents for a fair value of $0.15 (C$0.20) per common share for consideration of $14,298 (C$19,200). The amount is included issued capital. ix. On May 3, 2019, pursuant to the terms on the debenture financing, the Company issued 40,000 common shares to agents for a fair value of $0.15 (C$0.20) per common share, based on share price on the issuance date, for consideration of $5,957 (C$8,000). The amount is included in issued capital. x. On June 17, 2019, pursuant to obligations under an employment contract, the Company issued 7,000,000 common shares to the CEO, for a fair value of $0.10 (C$0.14) per common share for total consideration paid to the CEO of $730,982 (C$980,000). Of the 7,000,000 common shares, 2,000,000 common shares vested immediately, and the remaining 5,000,000 common shares are held in escrow and vest quarterly with 416,666 common shares vesting each quarter commencing on September 17, 2019. The common shares are subject to a four-month holding period from the date of vesting. As at December 31, 2020, of the 5,000,000 shares initially held in escrow, a total of 2,499,996 common shares had vested (December 31, 2019 – 833,332). In connection with the vesting of these shares, the Company recorded $174,463 in professional fees for the year ended December 31, 2020 (December 31, 2019 - $86,594). xi. On June 17, 2019, pursuant to obligations under a consulting agreement, the Company issued 400,000 common shares to the CIO, for a fair value of $0.10 (C$0.14) per common share for total consideration paid to the CIO of $41,770 (C$56,000). The 400,000 common shares are held in escrow and vest quarterly with 44,400 common shares vesting each quarter commencing September 17, 2019. As at December 31, 2020, of the 400,000 shares initially held in escrow, a total of 266,640 common shares had vested (December 31, 2019 – 88,880). In connection with the vesting of these shares, the Company recorded $18,562 in professional fees for the year ended December 31, 2020 (December 31, 2019 – $9,281) xii. On July 3, 2019, the Company cancelled 2,000,000 common shares with a fair value of $0.09 ($0.12) per common share. The common shares were reacquired and cancelled as the Company cancelled the marketing services agreement, pursuant to which the common shares and warrants were originally issued, due to non-performance of services by the marketing company. xiii. On July 22, 2019, pursuant to the conversion of convertible debentures with a face value of $83,063 (C$110,000) and accrued interest of C$1,529 (C$2,025), the Company issued 1,018,245 common shares and 1,018,245 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of C$0.16 ($0.12) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $48,657 and the debt was valued at $nil. Consideration of $42,749 was recorded to warrant liability and the residual amount of $5,908 was recorded to issued capital. xiv. On July 30, 2019, the Company issued 75,000 common shares at a fair value of $0.02 (C$0.03) per common share for consideration received from a June 16, 2016 subscription agreement. xv. On July 30, 2019, the Company issued 1,409,938 common shares at a fair value of $0.13 (C$0.175) per common share for services received for total fair value consideration of $186,466 (C$246,700) as settlement of accounts payable in the amount of $198,591 (C$258,019) resulting in a gain on debt settlement of $12,125. xvi. On July 30, 2019, the Company issued 276,923 common shares at a fair value of $0.10 (C$0.13) per common share for services received for total fair value consideration of $27,697 (C$36,471) as settlement of accounts payable in the amount of $24,692 (C$36,000) resulting in a gain on debt settlement of $3,005. xvii. On August 12, 2019, pursuant to the conversion of convertible debentures with a face value of $75,512 (C$100,000) and accrued interest of $1,651 (C$2,186), the Company issued 928,817 common shares and 928,817 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.16 (C$0.12) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $44,898 and the debt was valued at $nil. Consideration of $33,745 was recorded to warrant liability and the residual amount of $11,153 was recorded to issued capital. xviii. On August 19, 2019, pursuant to the conversion of convertible debentures with a face value of $75,512 (C$100,000) and accrued interest of $1,738 (C$2,301), the Company issued 929,864 common shares and 929,864 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.16 (C$0.12) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $51,413 and the debt was valued at $nil. Consideration of $28,973 was recorded to warrant liability and the residual amount of $22,440 was recorded to issued capital. xix. On August 26, 2019, pursuant to the conversion of convertible debentures with a face value of $75,512 (C$100,000), the Company issued 909,090 common shares and 909,090 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.16 (C$0.12) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $39,892 and the debt was valued at $nil. Consideration of $23,992 was recorded to warrant liability and the residual amount of $15,900 was recorded to issued capital. xx. On September 13, 2019, pursuant to the conversion of convertible debentures with a face value of $8,306 (C$11,000) and accrued interest of C$225 ($298), the Company issued 102,696 common shares and 102,696 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.16 (C$0.12) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $2,206 and the debt was valued at $nil. Consideration of $1,800 was recorded to warrant liability and the residual amount of $406 was recorded to issued capital. xxi. On September 30, 2019, pursuant to the conversion of convertible debentures with a face value of $8,306 (C$11,000) and accrued interest of $249 (C$329), the Company issued 102,812 common shares and 102,812 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of C$0.16 ($0.12) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $2,669 and the debt was valued at $nil. Consideration of $2,479 was recorded to warrant liability and the residual amount of $190 was recorded to issued capital. During the year ended December 31, 2020, the Company completed the following transactions: Shares issued to former CEO i. On March 11, 2020, pursuant to the incorrect cancellation of common shares of the former CEO, the Company issued 651,875 common shares. Shares issued on private placement ii. On April 16, 2020, pursuant to a private placement financing, the Company issued 16,325,000 units for $0.03 (C$0.04) per unit for gross proceeds of $462,400 (C$653,000) comprised of cash of $219,300 (C$313,000) and the settlement of accounts payable in the amount of $243,100 (C$340,000). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.07 (C$0.10) per share for a period of twenty-four months following the closing date of the financing (note 13). Share issue costs included cash payments of $1,714 (C$2,400) ($1,026 of which was allocated to the warrant liability and recorded in the P&L) and the issuance of 60,000 share purchase warrants valued at $1,017 using the Black-Scholes option pricing model with the following assumptions: a two year expected average life, share price of $0.04 (C$0.05); 100% volatility; risk-free interest rate of 0.34%; and an expected dividend yield of 0%. Consideration of $276,809 was recorded to warrant liability and the residual amount of $185,590 was recorded to issued capital. iii. On July 15, 2020, pursuant to a private placement financing, the Company issued 14,417,334 units for $0.04 (C$0.05) per unit for gross proceeds of $532,280 (C$720,867) comprised of cash of $335,352 (C$454,167) and the settlement of accounts payable in the amount of $196,928 (C$266,700). Each unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) per share for a period of twenty-four months following the closing date of the financing (note 13). Share issue costs included cash payments of $3,553 (C$4,800) ($1,518 of which was allocated to the warrant liability and recorded in the P&L) and the issuance of 96,000 share purchase warrants valued at $1,509 using the Black-Scholes option pricing model with the following assumptions: a two year expected average life, share price of $0.04 (C$0.06); 100% volatility; risk-free interest rate of 0.24%; and an expected dividend yield of 0%. Consideration of $227,402 was recorded to warrant liability and the residual amount of $304,878 was recorded to issued capital. iv. On October 27, 2020, pursuant to a private placement financing, the Company issued 1,500,000 units for $0.04 (C$0.05) per unit for gross proceeds of $56,974 (C$75,000). Each unit consists of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) per share for a period of twenty-four months. Of gross proceeds, $32,956 was allocated to share capital and $24,698 was allocated to warrant liability. v. On November 9, 2020, pursuant to a private placement financing, the Company issued 23,067,131 units for $0.04 (C$0.05) per unit for gross proceeds of $889,250 (C$1,153,357). Each unit consists of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) per share for a period of twenty-four months ($42,403 of share issuance costs which was allocated to the warrant liability and recorded in the P&L). Of gross proceeds, $506,801 was allocated to share capital and $382,449 was allocated to warrant liability. Shares issued on debt settlement vi. On January 23, 2020, the Company issued 4,800,000 common shares for $0.03 (C$0.045) per common share for total fair value consideration of $164,346 (C$216,000) as settlement of accounts payable in the amount of $182,607 (C$240,000) resulting in a gain on debt settlement of $18,261. vii. On May 7, 2020, the Company issued 347,142 common shares for $0.06 (C$0.08) per common share for total fair value consideration of $19,812 (C$27,767) as settlement of accounts payable in the amount of $23,189 (C$32,500) resulting in a gain on debt settlement of $4,538. viii. On May 20, 2020, the Company issued 694,444 common shares for $0.05 (C$0.07) per common share for total fair value consideration of $34,992 (C$48,611) as settlement of accounts payable in the amount of $17,996 (C$25,000) resulting in a gain on debt settlement of $500. Vesting of escrow shares ix. For the year ended December 31, 2020, the Company recognized $193,025 in connection with the vesting of escrow shares as discussed in note 20(b). Shares issued for services x. On February 11, 2020, the Company issued 4,000,000 common shares for $0.03 (C$0.035) per common share for total fair value consideration of $190,110 (C$252,276) for marketing services. xi. On September 22, 2020, the Company issued 2,500,000 common shares for $0.03 (C$0.04) per common share for total fair value consideration of $135,529 (C$191,015) for marketing services. xii. On September 23, 2020, the Company issued 3,000,000 common shares for $0.03 (C$0.04) per common share for total fair value consideration of $161,715 (C$214,237) as settlement of accounts payable in the amount of $184,173 (C$244,103) resulting in a gain on debt settlement of $22,458. Shares issued on conversion of debentures xiii. On April 2, 2020, pursuant to the conversion of convertible debentures with a face value of $268,554 (C$367,500) and accrued interest of $16,113 (C$22,050), the Company issued 3,541,366 common shares and 3,541,366 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.07 (C$0.10) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $nil and the debt was valued at $276,478. Consideration of $24,607 was recorded to warrant liability and the residual amount of $251,871 was recorded to issued capital. xiv. On April 8, 2020, pursuant to the conversion of convertible debentures with a face value of $147,691 (C$207,270) and accrued interest of $8,254 (C$11,584), the Company issued 1,989,588 common shares and 1,989,588 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.07 (C$0.10) for a period of two years following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $nil and the debt was valued at $78,213. Consideration of $21,981 was recorded to warrant liability and the residual amount of $56,232 was recorded to issued capital. xv. On May 7, 2020, pursuant to the conversion of convertible debentures with a face value of $356,720 (C$500,000) and accrued interest of $42,180 (C$56,376), the Company issued 6,129,030 common shares and 6,129,030 common share purchase warrants. Each warrant entitles the holder to acquire one common share at a price of $0.09 (C$0.12) for a period of one year following the closing date of the conversion. At the date of the conversion, the conversion feature was valued at $nil and the debt was valued at $417,815. Consideration of $104,565 was recorded to warrant liability and the residual amount of $313,250 was recorded to issued capital. Obligation to issue shares xvi. On May 20, 2020, pursuant to the issuance of a promissory note payable in the amount of $188,765 (C$250,000), the Company settled its obligation to issues 150,000 common shares. Exercise of options xvii. On November 3, 2020, the CEO of the Company exercised 7,000,000 stock options with an exercise price of $0.11 (C$0.14) resulting in the issuance of 7,000,000 common shares. The proceeds of $745,531 (C$980,000) for the options was not received by December 31, 2020 and the Company recorded a share subscriptions receivable against the freely trading common shares. xviii. On December 8, 2020, 300,000 options with an exercise price of $0.04 (C$0.05) were exercised for proceeds of $11,718 (C$15,000) resulting in the issuance of 300,000 common shares. Upon exercise, $4,047 was transferred from contributed surplus to equity. xix. On December 14, 2020, 83,333 options with an exercise price of $0.08 (C$0.10) were exercised for proceeds of $6,527 (C$8,333) resulting in the issuance of 83,333 common shares. Upon exercise, $137 was transferred from contributed surplus to equity. xx. On December 21, 2020, 200,000 options with an exercise price of $0.20 (C$0.26) were exercised for proceeds of $40,416 (C$52,000) resulting in the issuance of 200,000 common shares. Upon exercise, $32,125 was transferred from contributed surplus to equity. Exercise of warrants During the year ended December 31, 2020, the Company issued common shares as a result of warrant exercises as follows: Issue date Number of warrants exercise and shares issued Weighted average exercise price ($C) Weighted average exercise price Cash received Warrant liability transferred to share capital Share capital December 8, 2020 1,000,000 0.12 0.0937 93,691 121,464 215,156 December 8, 2020 909,090 0.16 0.1249 113,565 97,647 211,212 December 9, 2020 9,125,000 0.10 0.0781 712,724 958,652 1,671,375 December 9, 2020 7,364,515 0.12 0.0937 690,262 675,387 1,365,648 December 9, 2020 5,512,264 0.16 0.1250 688,872 308,191 997,063 December 10, 2020 2,000,000 0.10 0.0785 157,060 267,897 424,957 December 10, 2020 4,736,634 0.12 0.0942 446,361 607,619 1,053,980 December 10, 2020 5,828,618 0.16 0.1256 732,353 484,975 1,217,328 December 10, 2020 431,075 0.19 0.1492 64,319 20,324 84,643 December 14, 2020 2,064,515 0.12 0.0941 194,201 407,762 601,963 December 14, 2020 2,192,728 0.16 0.1254 275,015 367,169 642,184 December 15, 2020 5,300,000 0.16 0.1258 666,562 672,239 1,338,801 December 17, 2020 2,063,637 0.16 0.1258 259,618 194,262 453,880 December 22, 2020 1,700,000 0.16 0.1240 210,722 187,746 398,468 December 28, 2020 61,950 0.16 0.1249 7,740 5,364 13,104 Total 50,290,026 0.13 0.1056 5,313,064 5,376,697 10,689,762 Acquisition of Lawrence Park & Atkinson On December 31, 2020, as part of the consideration in the acquisition of Lawrence Park & Atkinson (note 7), the Company issued 5,128,204 common shares with a fair value of $1,147,925. c) Share options The Company has an incentive share option plan (“the plan”) in place under which it is authorized to grant share options to executive officers, directors, employees and consultants. The plan allows the Company to grant share options up to a maximum of 10.0% of the number of issued shares of the Company. Share option transactions and the number of share options outstanding during the years ended December 31, 2020 and 2019, are summarized as follows: Number of share options Weighted average exercise price ($C) Outstanding, December 31, 2017 3,300,000 0.10 Granted 4,300,000 0.37 Outstanding, December 31, 2018 7,600,000 0.25 Cancelled (4,850,000 ) 0.27 Granted 7,700,000 0.14 Outstanding, December 31, 2019 10,450,000 0.16 Granted 6,967,761 0.07 Exercised (7,583,333 ) 0.14 Outstanding, December 31, 2020 9,834,428 0.08 Exercisable, December 31, 2020 9,084,428 0.08 Share options outstanding and exercisable at December 31, 2020, are as follows: Exercise price (C$) Weighted average exercise price (C$) Weighted average life of options (years) Number of options outstanding Number of options exercisable 0.10 0.10 2.68 2,316,667 2,316,667 0.02 0.02 2.40 900,000 900,000 0.26 0.26 2.80 250,000 250,000 0.14 0.14 1.46 700,000 700,000 0.05 0.05 2.49 2,749,666 2,374,666 0.08 0.08 0.79 1,500,000 1,500,000 0.06 0.06 4.54 1,150,000 775,000 0.21 0.21 4.98 18,095 18,095 0.12 0.12 0.23 250,000 250,000 Total 9,834,428 9,084,428 The fair value of share options recognized as an expense during the year ended December 31, 2020, was $323,799 (year ended December 31, 2019 - $608,944, year ended December 31, 2018 - $892,417). The following are the assumptions used for the Black Scholes option pricing model valuation of share options granted during the years ended December 31, 2020, 2019 and 2018: Years ended December 31, 2020 2019 2018 Risk-free interest rate 0.20%-1.57% 1.34% 2.19%-2.37% Expected life 1 - 5 years 3 - 5 years 5 years Expected volatility 100 % 100 % 100 % Forfeiture rate 0.0 % 0.0 % 0.0 % Dividend rate 0.0 % 0.0 % 0.0 % The risk-free rate of periods within the expected life of the share options is based on the Canadian government bond rate. The annualized volatility and forfeiture rate assumptions are based on historical results. d) Agent share purchase warrants Agent share purchase warrant transactions and the number of agent share purchase warrants outstanding and exercisable during the years ended December 31, 2020, 2019, and 2018 are summarized as follows: Number of agent share purchase warrants Weighted average exercise price ($C) Outstanding, December 31, 2017 - - Granted 627,378 0.31 Outstanding, December 31, 2018 627,378 0.31 Granted 877,440 0.16 Outstanding, December 31, 2019 1,504,818 0.24 Granted 1,916,000 0.12 Exercised (489,850 ) 0.16 Expired (627,068 ) 0.31 Outstanding, December 31, 2020 2,303,900 0.13 The following table summarizes the agent share purchase warrants outstanding and exercisable as at December 31, 2020: Expiry date Number of warrants Weighted average exercise price ($C) Weighted average remaining life (in years) April 2, 2021 363,900 0.16 0.25 May 3, 2021 60,000 0.16 0.34 April 16, 2022 60,000 0.10 1.29 July 15, 2022 60,000 0.12 1.54 November 9, 2022 1,760,000 0.12 1.86 2,303,900 0.13 1.54 The fair value of agent share purchase warrants recognized in warrant reserve during the year ended December 31, 2020, was $49,782 (year ended December 31, 2019 - $66,405 and 2018 - $80,280). The following are the assumptions used for the Black Scholes option pricing model valuation of share options granted during the years ended December 31, 2020, 2019, and 2018: Years ended December 31, 2020 2019 2018 Risk-free interest rate 0.24% - 0.34% 1.56% – 1.67% 1.87% Expected life 2 years 2 years 2 years Expected volatility 100 % 100 % 100 % Forfeiture rate 0.0 % 0.0 % 0.0 % Dividend rate 0.0 % 0.0 % 0.0 %

NOTE 21 OPERATING EXPENSES

NOTE 21 OPERATING EXPENSES	12 Months Ended
	Dec. 31, 2020
NOTE 21 OPERATING EXPENSES
OPERATING EXPENSES	21. OPERATING EXPENSES 2020 2019 2018 $ $ $ Salaries and benefits 1,763,761 1,985,735 1,786,804 Rent 46,885 84,924 272,768 Advertising and promotion 1,031,297 313,870 306,799 Telephone and internet 165,107 106,841 97,028 Penalties 471,000 165,000 - Other 469,358 277,249 54,282 3,947,408 2,933,619 2,517,681

NOTE 22 RESTRUCTURING EXPENSE

NOTE 22 RESTRUCTURING EXPENSE	12 Months Ended
	Dec. 31, 2020
NOTE 22 RESTRUCTURING EXPENSE
RESTRUCTURING EXPENSE	22. RESTRUCTURING EXPENSE Subsequent to the Transaction, the Company initiated an organization-wide refocusing and restructuring. Accordingly, the Company incurred $88,808 during the year ended December 31, 2019 (2018 - $110,424) in net charges related to reorganization and restructuring headcount which resulted in multiple one-time severance payments.

NOTE 23 INCOME TAXES

NOTE 23 INCOME TAXES	12 Months Ended
	Dec. 31, 2020
NOTE 23 INCOME TAXES
INCOME TAXES	23. INCOME TAXES a) Rate reconciliation Income tax expense differs from the amount that would result by applying the combined Canadian federal and provincial income tax rates to earnings before income taxes. The reconciliation of the combined Canadian federal and provincial statutory income tax rate of 27% (2019 - 27%, 2018 – 27%) to the effective tax rate is as follows: Years ended December 31, 2020 2019 2018 $ $ $ Loss before taxes (17,066,311 ) (4,301,663 ) (3,789,918 ) Combined Canadian federal and provincial income tax rates 27 % 27 % 27 % Expected income tax recovery (4,607,900 ) (1,161,450 ) (1,023,280 ) Items that cause an increase (decrease): Effect of different tax rates in foreign jurisdiction 24,800 82,490 35,690 Non-deductible expenses less other permanent differences 217,225 (367,360 ) 294,780 Loss on change in fair value of warrant liability 3,209,435 - - Tax rate changes (74,050 ) 8,700 152,650 Share issuance costs and other (1,910 ) (36,010 ) 1,690 Change in tax benefits not recognized 1,232,400 1,473,630 538,470 Income tax recovery - - - b) Unrecognized deferred tax assets and liabilities Deferred taxes are provided as a result of temporary differences that arise due to the differences between the income tax values and the carrying amount of assets and liabilities. Deferred tax assets have not been recognized in respect of the following deductible temporary differences: As at December 31, 2020 2019 $ $ Deferred tax assets: Non-capital losses 19,890,140 11,870,240 Property and equipment (1,007,630 ) 31,080 Intangible assets 674,140 485,390 Right-of-use assets net of lease liability 13,530 25,060 Accrued fees and compensation - 264,360 Share issue costs 308,660 340,880 Capital losses carried forward 5,420 5,420 Unrealized foreign exchange loss 1,880 1,880 Goodwill 2,216,710 2,266,520 Deferred tax assets, net 22,102,850 15,290,830 c) Expiration of income tax loss carry forwards As at December 31, 2020, the Company has $11,742,879 of Canadian non-capital income tax losses (unrecognized) which will expire over 2036 through 2040, and $8,147,261 of United States net operating losses (unrecognized) of which $2,688,420 will expire over 2036 through 2038, and $5,458,841 which are indefinite.

NOTE 24 SUPPLEMENTAL DISCLOSURE

NOTE 24 SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS	12 Months Ended
	Dec. 31, 2020
NOTE 24 SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS
SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS	24. SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS Significant non-cash transactions were as follows: Years ended December 31, Note 2020 2019 2018 $ $ $ Shares issued for acquisition of Sun Valley 5,20(b) - 3,047,682 - Stock options granted for acquisition of Kai Medical 6 10,025 - - Warrants issued for acquisition of Kai Medical 6 10,025 - - Cash payable for the acquisition of LP&A 7 58,907 - - Stock options granted for acquisition of LP&A 7 344,110 - - Shares issued for acquisition of LP&A 7,20(b) 1,147,925 - - Share-based payments 323,799 608,944 892,417 Shares issues for compensation 20(b),26 - 304,721 - Shares returned to treasury (1) 20(b),26 - (477,180 ) - Shares returned to treasury (2) 20(b) - (477,180 ) - Shares issued on debt settlement 20(b) 219,150 184,291 - Shares issued as settlement of convertible debenture 17,20(b) 621,353 189,735 - Shares issued as settlement of accounts payable 20(b) - 483,098 - Warrants issued to agents 20(d) 49,782 66,405 - Shares issued for services (3) 20(b) 547,641 122,932 - Shares issued to agents 20(b) - 20,255 - Vesting of escrow shares (4) 17 193,025 - - Conversion of convertible debt to share purchase warrants 14,16 - - 1,292,265 Shares issued to marketing services company 20(b) - - 477,180 Shares issued to former CEO 20(b),26 - - 477,180 Conversion of notes payable into units 11 - - 114,567 3,525,742 4,073,703 3,253,609 (1) (2) (3) (4) Income tax payments for the year ended December 31, 2020 were $nil (2019 - $nil, 2018 - $nil). As at December 31, 2020, the Company has accrued $350,000 in late tax filing penalties related to income taxes in the United States.

NOTE 25 FINANCIAL INSTRUMENTS A

NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2020
NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	25. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT a) Fair value measurement of financial assets and liabilities The Company has established a fair value hierarchy that reflects the significance of inputs of valuation techniques used in making fair value measurements as follows: Level 1 – quoted prices in active markets for identical assets or liabilities; Level 2 – inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. from derived prices); and Level 3 – inputs for the asset or liability that are not based on observable market data. The carrying values of cash, accounts receivable, prepaid expenses, inventory, and accounts payable and accrued liabilities approximate their carrying values due to their short-term nature. The Company has no assets or liabilities that would be categorized as Level 2 in the fair value hierarchy. As at December 31, 2020 and 2019, there were no financial assets or liabilities measured and recognized in the consolidated statements of financial position at fair value that would be categorized as Level 3 in the fair value hierarchy above with the exception of the conversion feature liability and warrant liability, which are both Level 3 fair value measurements. b) Risk Management The Company examines its various financial risks to which it is exposed and assesses the impact and likelihood of occurrence. The risks may include credit risk, currency risk, liquidity risk and interest rate risk. The Company’s risk management program strives to evaluate the unpredictability of financial markets and its objective is to minimize the potential adverse effects of such risks on the Company’s financial performance., where financially feasible to do so. When deemed material, these risks may be monitored by the Company’s finance group and they are regularly discussed with the Board of Directors. i. Credit risk Counterparty credit risk is the risk that the financial benefits of contracts with a specific counterparty will be lost if a counterparty defaults on its obligations under the contract. This includes amounts owed to the Company by these counterparties, less any amounts owed to the counterparty by the Company where a legal right of offset exists and also includes the fair values of contracts with individual counterparties which are recorded in the consolidated financial statements. The Company’s credit risk is predominantly related to cash balances held in financial institutions and amounts receivable from credit card processors. The maximum exposure to credit risk is equal to the carrying value of such financial assets. At December 31, 2020, the Company expects to recover the full amount of such assets. The objective of managing counterparty credit risk is to minimize potential losses in financial assets. The Company assesses the quality of its counterparties, taking into account their credit worthiness and reputation, past performance and other factors. Cash is only deposited with or held by major financial institutions where the Company conducts its business. In order to manage credit and liquidity risk, the Company invests only in highly rated investment grade instruments that have maturities of one year or less. Limits are also established based on the type of investment, the counterparty and the credit rating. ii. Currency risk The Company’s functional currency is the US dollar and therefore the Company’s income (loss) and comprehensive income (loss) are impacted by fluctuations in the value of foreign currencies in relation to the US dollar. The table below summarizes the net monetary assets and liabilities held in foreign currencies: December 31, 2020 December 31, 2019 $ $ Canadian dollar net monetary liabilities 2,434,448 2,434,448 The effect on net loss and comprehensive loss for the year ended December 31, 2020, of a 10.0% change in the foreign currencies against the US dollar on the above-mentioned net monetary liabilities of the Company is estimated to be an increase/decrease in foreign exchange gain or loss of $534,108 (2019 - $316,186) assuming that all other variables remained constant. iii. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company has a planning and budgeting process in place to help determine the funds required to support the Company’s normal operating requirements and its expansion plans. In the normal course of business, the Company enters into contracts and performs business activities that give rise to commitments for future minimum payments. The Company has no concentrations of liquidity risk. A summary of future operating commitments is presented in note 28. As at December 31, 2020, the Company had a cash balance of $4,889,824 and current liabilities of $7,000,937 (December 31, 2019 - $179,153 and $4,449,224 respectively). vi. Interest rate risk Interest rate risk is the risk that future cash flows will fluctuate as a result of changes in market interest rates. The Company’s notes payable, secured loan payable, convertible notes payable and convertible debentures carry fixed interest rates and as such, the Company is not exposed to interest rate risk.

NOTE 26 RELATED PARTY TRANSACTI

NOTE 26 RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
NOTE 26 RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	26. RELATED PARTY TRANSACTIONS The Company’s related parties include subsidiaries, associates, joint ventures, affiliated entities and key management personnel and any transactions with such parties for goods and/or services that are made on regular commercial terms. During the years ended December 31, 2020 and 2019, the Company did not enter into any transactions with related parties outside of compensation to key management personnel as disclosed below. Key management are those personnel having the authority and responsibility for planning, directing, and controlling the Company. Salaries and benefits, bonuses, and termination benefits are included in operating expenses and share-based payments are recorded as share-based payment expense or share capital. Key management compensation for the years ended December 31, 2020, 2019 and 2018 includes: 2020 2019 2018 $ $ $ Salaries and benefits 341,601 734,655 1,063,748 Share-based payments 12,159 556,040 892,417 Directors fees 7,500 11,250 - 361,260 1,301,945 1,956,165 Included in salaries and benefits for the year ended December 31, 2020 is $nil (year ended December 31, 2019 - $304,721) related to common shares awarded to the CEO. Included in salaries and benefits for the year ended December 31, 2018, is $477,180 related to 2,000,000 shares awarded to the former CEO. As at December 31, 2020, $nil (December 31, 2019 - $28,827) is due to the CEO for advances made on behalf of the Company and $157,055 (December 31, 2019 - 133,444) is due to the CEO for salaries and benefits. The amounts are unsecured and due on demand. As at December 31, 2020, $53,914 (December 31, 2019 - $140,000) is due to the Senior Vice Present Development and Director and his spouse for consideration related to the Sun Valley acquisition. As at December 31, 2020, share subscriptions receivable consists of $745,531 (C$980,000) due from the CEO for the exercise of 7,000,000 options at an exercise price of $0.11 (C$0.14). Share subscriptions receivable reduces shareholders’ equity. The share subscriptions receivable has no specified interest or terms of repayment.

NOTE 27 MANAGEMENT OF CAPITAL

NOTE 27 MANAGEMENT OF CAPITAL	12 Months Ended
	Dec. 31, 2020
NOTE 27 MANAGEMENT OF CAPITAL
MANAGEMENT OF CAPITAL	27. MANAGEMENT OF CAPITAL The Company’s objectives of capital management are intended to safeguard the Company’s normal operating requirements on an ongoing basis. At December 31, 2020, the capital of the Company consists of consolidated deficit, notes payable, convertible notes payable, and loans payable, net of cash. As at December 31, 2020 2019 $ $ Deficit (5,490,401 ) (3,514,913 ) Notes payable 708,361 969,891 Convertible debentures payable - 427,320 Convertible notes payable 200,530 192,717 Current portion of loans payable 992,070 761,711 Loans payable 1,140,157 - (2,449,283 ) (1,163,274 ) Less: Cash (4,889,824 ) (179,153 ) (7,339,107 ) (1,342,427 ) The Board of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company’s management to sustain future development of the business. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. In order to facilitate the management of its capital requirements, the Company prepares expenditure budgets that are updated as necessary depending on various factors, including successful capital deployment and general industry conditions. The Company also has in place a planning, budgeting and forecasting process which is used to identify the amount of funds required to ensure the Company has appropriate liquidity to meet short and long-term operating objectives. The Company is dependent on cash flows generated from its clinical operations and from external financing to fund its activities. In order to maintain or adjust its capital structure, the Company may issue new shares or debt. At December 31, 2020 and 2019, the Company was not subject to any externally imposed capital requirements.

NOTE 28 COMMITMENTS AND CONTING

NOTE 28 COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
NOTE 28 COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	28. COMMITMENTS AND CONTINGENCIES Commitments A summary of undiscounted liabilities and future operating commitments at December 31, 2020, are as follows: Total Within 1 year 2 - 5 years Greater than 5 years $ $ $ $ Maturity analysis of financial liabilities Accounts payables and accrued liabilities 3,442,725 3,442,725 - - Loans payable 2,132,227 992,070 143,624 996,533 Notes payable 708,361 708,361 - - Convertible notes payable 200,530 200,530 - - Lease payments 496,386 241,138 255,248 - Total financial liabilities 6,980,229 5,584,824 398,872 996,533 Contingencies Various tax and legal matters are outstanding from time to time. In the event that management’s estimate of the future resolution of these matters changes, the Company will recognize the effects of these changes in the consolidated financial statements in the period such changes occur.

NOTE 29 EVENTS AFTER THE REPORT

NOTE 29 EVENTS AFTER THE REPORTING PERIOD	12 Months Ended
	Dec. 31, 2020
NOTE 29 EVENTS AFTER THE REPORTING PERIOD
EVENTS AFTER THE REPORTING PERIOD	29. EVENTS AFTER THE REPORTING PERIOD On January 11, 2021, the Company repaid principal of $550,000 and accrued interest of $258,293 to the Secured Party. On January 11, 2021, the Company repaid accrued interest of $22,944 related to the $188,765 (C$250,000) promissory note that was due April 1, 2020. The principal balance had been repaid on December 11, 2020. As at December 31, 2020, the Company has no continued obligation with respect to the promissory note. On January 11, 2021, the Company repaid a note payable with a balance of principal and accrued interest of $521,951 as at December 31, 2020. On February 26, 2021, the Company issued 1,207,206 common shares pursuant to an online marketing agreement. On March 8, 2021, the Company issued 1,760,000 common shares and 1,760,000 warrants pursuant to the exercise of 1,760,000 agent share purchase warrants for gross proceeds of $88,000. On June 17, 2020, the Company issued 13,204 common shares pursuant to a professional services agreement. The Company issued 43,145,547 common shares pursuant to the exercise of 43,145,547 warrants for gross proceeds of $5,517,102. The Company issued 3,464,666 common shares pursuant to the exercise of 3,464,666 shares options for gross proceeds of $259,233. During the period from December 31, 2020 to the date of these financial statements, 63,900 warrants expired. During the period from December 31, 2020 to the date of these financial statements, 2,061,364 stock options were granted and 1,936,667 stock options expired.

NOTE 3 SIGNIFICANT ACCOUNTING_2

NOTE 3 SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
NOTE 3 SIGNIFICANT ACCOUNTING POLICIES
Critical accounting judgments and estimates	The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgements and estimates based on assumptions about future events that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates. These critical judgements and estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized prospectively in the period in which the estimate is revised. Areas that require significant judgements and estimates and related assumptions as the basis for determining the stated amounts include, but are not limited to, the following: Functional currency The functional currency for each of the Company’s subsidiaries is the currency of the primary economic environment in which the respective entity operates; such determination involves certain judgements to identify the primary economic environment. The Company reconsiders the functional currency of its subsidiaries if there is a change in events and/or conditions which determine the primary economic environment. Note 2(c) contains the Company’s assessment of the functional currency of each subsidiary. Assessment of Cash Generating Units For impairment assessment and testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or cash generating units (“CGU”). The Company applies judgement in assessing the smallest group of assets that comprise a single CGU. Assessment of useful lives of property and equipment and intangible assets Management reviews its estimate of the useful lives of property and equipment and intangible assets annually and accounts for any changes in estimates prospectively. The Company applied judgment in determining the useful lives of trademarks and patient records with less than an indefinite life. In addition, the Company applied judgment in determining the useful lives of the right-of-use assets and leasehold improvements for purposes of assessing the shorter of the useful life or lease term. Assessment of indicators of impairment At the end of each reporting period, the Company assesses whether there are any indicators, from external and internal sources of information, that an asset or CGU may be impaired, thereby requiring adjustment to the carrying value. Revenue recognition Determination of performance obligations The Company applied judgement to determine if a good or service that is promised to a customer is distinct based on whether the customer can benefit from the good or service on its own or together with other readily available resources and whether the good or service is separately identifiable. Based on these criteria, the Company determined the primary performance obligation relating to its sales contracts is the delivery of the medical services or sale of product, each representing a single performance obligation with consideration allocated accordingly. Transfer of control Judgement is required to determine when transfer of control occurs relating to the medical services to its customers. Management based its assessment on a number of indicators of control, which include, but are not limited to whether the Company has present right of payment, whether delivery of medical services has occurred and whether the physical possession of the goods, significant risks and rewards and/or legal title have been transferred to the customer. Expected credit losses In calculating the expected credit loss on financial instruments, management is required to make a number of judgments including the probability of possible outcomes with regards to credit losses, the discount rate to use for time value of money and whether the financial instrument’s credit risk has increased significantly since initial recognition. Current and deferred taxes The Company’s provision for income taxes is estimated based on the expected annual effective tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The deferred components of income taxes are estimated based on forecasted movements in temporary differences. Changes to the expected annual effective tax rate and differences between the actual and expected effective tax rate and between actual and forecasted movements in temporary differences will result in adjustments to the Company’s provision for income taxes in the period changes are made and/or differences are identified. In assessing the probability of realizing income tax assets recognized, management makes estimates related to expectations of future taxable income, applicable tax planning opportunities, expected timing of reversals of existing temporary differences and the likelihood that tax positions taken will be sustained upon examination by applicable tax authorities. In making its assessments, management gives additional weight to positive and negative evidence that can be objectively verified. Estimates of future taxable income are based on forecasted cash flows from operations and the application of existing tax laws in each jurisdiction. Forecasted cash flows from operations are based on expected patient visits in future periods, which are internally developed and reviewed by management. Weight is attached to tax planning opportunities that are within the Company’s control, and are feasible and implementable without significant obstacles. The likelihood that tax positions taken will be sustained upon examination by applicable tax authorities is assessed based on individual facts and circumstances of the relevant tax position evaluated in light of all available evidence. Equity-settled share-based payments Share-based payments are measured at fair value. Options and warrants are measured using the Black-Scholes option pricing model based on estimated fair values of all share-based awards at the date of grant and are expensed to the consolidated statement of loss and comprehensive loss over each award’s vesting period. The Black-Scholes option pricing model utilizes subjective assumptions such as expected price volatility and expected life of the option. Changes in these input assumptions can significantly affect the fair value estimate. Warrant liability and conversion feature Warrant liability and conversion features are measured at fair value using the Black-Scholes option pricing model based on estimated fair values at the date of grant and revalued at period end with changes in fair value being charged or credited to the consolidated statement of loss and comprehensive loss. The Black-Scholes option pricing model utilizes subjective assumptions such as expected price volatility and expected life of the option. Changes in these input assumptions can significantly affect the fair value estimate. Contingencies Due to the nature of the Company’s operations, various legal and tax matters can arise from time to time. In the event that management’s estimate of the future resolution of these matters’ changes, the Company will recognize the effects of the changes in its consolidated financial statements for the period in which such changes occur. Leases a. Identifying whether a contract includes a lease IFRS 16 applies a control model to the identification of leases, distinguishing between a lease and a service contract on the basis of whether the customer controls the asset. The Company had to apply judgment on certain factors, including whether the supplier has substantive substitution rights, whether the Company obtains substantially all of the economic benefits and who has the right to direct the use of that asset. Incremental borrowing rate When the Company recognizes a lease, the future lease payments are discounted using the Company’s incremental borrowing rate. This significant estimate impacts the carrying amount of the lease liabilities and the interest expense recorded on the consolidated statement of loss and comprehensive loss. Estimate of lease term When the Company recognizes a lease, it assesses the lease term based on the conditions of the lease and determines whether it will extend the lease at the end of the lease contract or exercise an early termination option. As it is not reasonably certain that the extension or early termination options will be exercised, the Company determined that the term of its leases are the lesser of original lease term or the life of the leased asset. This significant estimate could affect future results if the Company extends the lease or exercises an early termination option. Business combinations Judgment is used in determining whether an acquisition is a business combination or an asset acquisition. In a business combination, all identifiable assets, liabilities and contingent liabilities acquired are recorded at their fair values, including the total consideration paid by the Company. One of the most significant estimates relates to the determination of the fair value of these assets and liabilities including assessing the fair value of any favourable or unfavorable lease terms. For any intangible asset identified or form of consideration paid by the Company, depending on the type of intangible asset or consideration paid and the complexity of determining its fair value, an independent valuation expert or management may develop the fair value, using appropriate valuation techniques, which are generally based on a forecast of the total expected future net cash flows. The evaluations are linked closely to the assumptions made by management regarding the future performance of the assets concerned and any changes in the discount rate applied. Additionally, as part of a business combination, all forms of consideration paid (on the date of acquisition or contingent upon achieving certain milestones) are recorded at their fair values, which is a significant estimate. For any form of consideration paid by the Company, depending on the type of consideration paid and the complexity of determining its fair value, an independent valuation expert or management may develop the fair value, using appropriate valuation techniques, which are generally based on a forecast of the total expected future net cash flows. The evaluations are linked closely to the assumptions made by management regarding the future performance of the asset concerned and any changes in the discount rate applied. In the event that there is contingent consideration in an acquisition management makes assumptions as to the probability of the consideration being paid.
Foreign currency translation	Transactions in foreign currencies are initially recorded by the Company’s subsidiaries at their respective functional currency spot rates at the date the transaction is recognized. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at reporting period ends. Differences arising on settlement or translation of monetary items are recognized in profit or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. The gain or loss arising on translation of non-monetary items measured at fair value is treated in line with the recognition of the gain or loss on the change in fair value of the item (i.e., translation differences on items whose fair value gain or loss is recognized in other comprehensive income (“OCI”) or profit or loss are also recognized in OCI or profit or loss, respectively). On consolidation, the assets and liabilities of foreign operations are translated into US dollars at the rate of exchange prevailing at the reporting date and their statements of profit or loss are translated at the average exchange rate prevailing during each reporting period. Equity balances are translated at historical exchange rates prevailing at the date of the transactions. The exchange differences arising on translation for consolidation are recognized in OCI. On disposal of a foreign operation, the component of OCI relating to that particular foreign operation is reclassified to profit or loss.
Cash	Cash consists of cash at banks and on hand.
Inventory	Inventories are valued initially at cost and subsequently at the lower of cost and net realizable value. All direct and indirect costs related to inventory are capitalized as they are incurred. Net realizable value is determined as the estimated selling price in the ordinary course of business. Cost is determined using the weighted average cost basis. Products for resale and supplies and consumables are valued at the lower of cost and net realizable value. The Company reviews inventory for obsolete and slow-moving goods and any such inventory is written down to net realizable value. Inventory consists of consumable laboratory supplies used in testing.
Property and equipment	Property and equipment are measured at cost less accumulated depreciation and impairment losses. Cost includes the purchase price, any costs directly attributable to bringing equipment to the location and condition necessary for it to be capable of operating in the manner intended by management and the estimated site reclamation and closure costs associated with removing the asset, and, where applicable, borrowing costs. Upon sale or abandonment of any equipment, the cost and related accumulated depreciation and impairment losses are written off and any gains or losses thereon are recognized in profit or loss for the period. When the parts of an item of equipment have different useful lives, they are accounted for as separate items (major components) of equipment. The cost of replacing or overhauling a component of an item of equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the component will flow to the Company and its cost can be measured reliably. The carrying amount of the replaced component is derecognized. Maintenance and repairs of a routine nature are charged to statement of loss or comprehensive loss as incurred. Gains and losses on disposal of an item of equipment are determined by comparing the proceeds from disposal with the carrying amount of the equipment and are recognized in the consolidated statement of loss and comprehensive loss.
Intangible assets	Intangible assets are stated at cost less accumulated amortization and impairment losses. Cost includes the purchase price, any costs directly attributable to bringing the intangible asset to the condition necessary for it to be capable of operating in the manner intended by management and, where applicable, borrowing costs. Upon sale or abandonment of any intangible asset, the cost and related accumulated depreciation and impairment losses are written off and any gains or losses thereon are recognized in the statement of loss or comprehensive loss for the period.
Depreciation and amortization	Depreciation and amortization is provided using the straight-line basis over the following terms: Furniture and equipment 3 - 5 years Leasehold improvements 5 years Right-of-use assets Term of the lease Medical lab equipment (testing) 12 years
Impairment	Long lived assets (property and equipment, intangibles, goodwill) are reviewed for impairment at each reporting period end or whenever events or changes in circumstances indicate that the carrying amount of an asset or CGU exceeds its recoverable amount. The recoverable amount of an asset is the higher of its fair value, less costs to sell, and its value in use. If the carrying amount of an asset exceeds its recoverable amount, an impairment charge is recognized immediately in profit or loss by the amount by which the carrying amount of the asset exceeds the recoverable amount. If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the lesser of the revised estimate of recoverable amount, and the carrying amount that would have been recorded had no impairment loss been recognized previously.
Assets held for sale	Non-current assets, or disposal groups comprising assets and liabilities, are classified as held for sale if it is highly probable that they will be recovered primarily through sale rather than through continuing use. Such assets, or disposal groups, are generally measured as the lower of their carrying amount and fair value less costs to sell.
Provisions	A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Constructive obligations are obligations that derive from the Company’s actions where: a. by an established pattern of past practice, published policies or a sufficiently specific current statement, the Company has indicated to other parties that it will accept certain responsibilities; and, b. as a result, the Company has created a valid expectation on the part of those other parties that it will discharge those responsibilities. Provisions are reviewed at the end of each reporting period and adjusted to reflect management’s current best estimate of the expenditure required to settle the present obligation at the end of the reporting period. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. Provisions are reduced by actual expenditures for which the provision was originally recognized. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects the current market assessments of the time value of money and the risks specific to the liability. The accretion of the discount is charged to the consolidated statement of loss and comprehensive loss.
Convertible debentures	The convertible debentures were determined to be compound instruments, comprising a financial liability (debt obligation) and derivative liability component (conversion option). As the debentures are convertible into units, each comprising a common share and a warrant, the debt and conversion feature are presented separately. The conversion option is classified as a derivative liability under the principles of IFRS 9 - Financial Instruments Financial Instruments: Presentation The conversion option is recognized at fair value using the Black-Scholes option pricing model and the listed trading price at the date of issue. The conversion option is initially recorded as a liability at fair value with any subsequent changes in fair value recognized in the consolidated statement of loss and comprehensive loss. Using the residual method, the carrying amount of the financial liability component is the difference between the principal amount and the initial carrying value of the conversion option. The debentures, net of the derivative lability component, are accreted using the effective interest rate method over the term of the debentures, such that the carrying amount of the financial liability will equal the principal balance at maturity. Upon conversion, the conversion option is revalued at the date of exercise of the conversion feature and the total fair value of the conversion option and the carrying value of the debt is allocated between the warranty liability and equity. During the year ended December 31, 2020, all convertible debentures were converted into share capital.
Share-based payments	Certain employees and directors of the Company receive a portion of their remuneration in the form of share options. The fair value of the share options, determined at the date of the grant, is charged to the consolidated statement of loss and comprehensive loss, with an offsetting credit to contributed surplus, over the vesting period. If and when the share options are exercised, the applicable original amounts of contributed surplus are transferred to issued capital. The fair value of a share-based payment is determined at the date of the grant. The estimated fair value of share options is measured using the Black-Scholes option pricing model. These estimates involve inherent uncertainties and the application of management’s judgement. The costs of share-based payments are recognized over the vesting period of the option. The total amount recognized as an expense is adjusted to reflect the number of options expected to vest at each reporting date. At each reporting date prior to vesting, the cumulative compensation expense representing the extent to which the vesting period has passed and management’s best estimate of the share options that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the consolidated statement of loss and comprehensive loss with a corresponding entry to contributed surplus. Share-based payments to non-employees are measured at the fair value of the goods or services received, or the fair value of the equity instruments issued if it is determined that the fair value of the goods or services cannot be reliably measured, and are recorded at the date the goods or services are received. No expense is recognized for share options that do not ultimately vest. Charges for share options that are forfeited before vesting are reversed from contributed surplus and credited to the consolidated statement of loss and comprehensive loss. For those share options that expire unexercised after vesting, the recorded value remains in contributed surplus.
Share purchase warrants	Share purchase warrants are classified as a derivative liability under the principles of IFRS 9 - Financial Instruments Financial Instruments: Presentation These types of share purchase warrants are recognized at fair value using the Black-Scholes option pricing model. Share purchase warrants are initially recorded as a liability at fair value with any subsequent changes in fair value recognized in the consolidated statement of loss and comprehensive loss. Upon exercise of the share purchase warrants with exercise prices in a currency other than the Company’s functional currency, the share purchase warrants are revalued at the date of exercise with any gain or loss being charged to the consolidated statement of loss and comprehensive loss, and the total fair value of the exercised share purchase warrants is reallocated to equity. The proceeds generated from the payment of the exercise price are also allocated to equity.
Issued capital	Common shares are classified as equity. Incremental costs directly attributable to the issue of common shares and share options are recognized as a deduction from equity. Share issue costs incurred in advance of share subscriptions are recorded as non-current deferred assets. Share issue costs related to uncompleted share subscriptions are expensed in the period they are incurred. The Company records proceeds from share issuances net of issue costs and any tax effects. Common shares issued for non-monetary consideration are recorded at their fair value based upon the trading price of the Company’s shares on the Canadian Securities Exchange on the date of the agreement to issue the shares or the date of share issuance, whichever is more appropriate. The proceeds from the issue of units is allocated between common shares and common share purchase warrants as follows: the fair value of the common share purchase warrants is determined using the Black-Scholes pricing model and the residual, if any is allocated to issued capital.
Shares held in escrow	The Company has issued common shares held in escrow as a part of a compensation arrangement. The fair value of the escrowed shares is recognized into profit and loss with a corresponding increase to capital as the common shares vest. The Company has issued common shares held in escrow as a part of the Sun Valley acquisition. The fair value of the escrowed shares is recognized as consideration.
Financial assets	Classification of financial assets Amortized cost: Financial assets that meet the following conditions are measured subsequently at amortized cost: · The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and · The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The amortized cost of a financial asset is the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus the cumulative amortization using effective interest method of any difference between that initial amount and the maturity amount, adjusted for any loss allowance. Interest income is recognized using the effective interest method. Financial assets valued at amortized cost are cash and accounts receivable. Fair value through other comprehensive income ("FVTOCI"): Financial assets that meet the following conditions are measured at FVTOCI: · The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and, · The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Company does not currently hold any financial instruments designated as FVTOCI. Equity instruments designated as FVTOCI: On initial recognition, the Company may make an irrevocable election (on an instrument-by-instrument basis) to designate investments in equity instruments that would otherwise be measured at fair value through profit or loss to present subsequent changes in fair value in other comprehensive income. Designation at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination. Investments in equity instruments at FVTOCI are initially measured at fair value plus transaction costs. Subsequently, they are measured at fair value with gains and losses arising from changes in fair value recognized in other OCI. The cumulative gain or loss is not reclassified to the consolidated statement of loss and comprehensive loss on disposal of the equity instrument, instead, it is transferred to deficit. The Company does not currently hold any equity instruments designated as FVTOCI. Financial assets measured subsequently at fair value through profit or loss: By default, all other financial assets are measured subsequently at FVTPL. The Company, at initial recognition, may also irrevocably designate a financial asset as measured at FVTPL if 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. Financial assets measured at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognized on the consolidated statement of loss and comprehensive loss to the extent they are not part of a designated hedging relationship. The Company currently has no financial assets valued at FVTL.
Financial liabilities and equity	Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Repurchase of the Company’s own equity instruments is recognized and deducted directly in equity. No gain or loss is recognized on the consolidated statement of loss and comprehensive loss on the purchase, sale, issue or cancellation of the Company’s own equity instruments. Classification of financial liabilities Financial liabilities that are not contingent consideration of an acquirer in a business combination, held for trading or designated as at FVTPL, are measured at amortized cost using effective interest method. The Company’s financial liabilities measured at amortized cost are accounts payable and accrued liabilities, notes payable, convertible debentures payable, lease liability, loans payable and convertible notes payable. The Company measures the warrant liability at FVTPL. i. Financial instruments designated as hedging instruments The Company does not currently apply nor have a past practice of applying hedge accounting to financial instruments. ii. Impairment of financial assets The expected loss model (“ECL”) applies to financial assets measured at amortized cost, contract assets and debt investments measured at FVOCI. The ECL model applies to the Company’s promissory note receivable (Note 6). To assess credit losses, the Company considers a broad range of information when assessing credit risk and measuring expected credit losses, including past events, current conditions and forecasts that affect the expected collectability of future cash flows of the instrument. In applying this forward-looking approach, the Company separates instruments into the below categories: 1. financial instruments that have not deteriorated significantly since initial recognition or that have low credit risk; 2. financial instruments that have deteriorated significantly since initial recognition and whose credit loss is not low; or 3. financial instruments that have objective evidence of impairment at the reporting date. 12-month expected credit losses are recognized for the first category while ‘lifetime expected credit losses’ are recognized for the second category. For financial assets carried at amortized cost, the amount of the impairment is the difference between the asset’s carrying amount and the present value of the estimated future cash flows, discounted at the financial asset’s original effective interest rate. Financial assets, other than those at FVTPL and amortized cost, are assessed for indicators of impairment at each reporting period. Financial assets are impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been impacted.
Impairment of non-financial assets	At each reporting date, the Company reviews the carrying amounts of its non-financial assets to determine whether there are any indications of impairment. If any such indication exists such as an increase in operating costs or a decrease in the number of patient visits, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. Where the asset does not generate cash inflows that are independent from other assets, the Company estimates the recoverable amount of the CGU to which the asset belongs. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. The recoverable amount is determined as the higher of fair value less costs of disposal and the asset’s value in use. Fair value is determined with reference to discounted estimated future cash flow analysis or to recent transactions involving dispositions of similar properties. In assessing value in use, the estimated future cash flows are discounted to their present value. The pre-tax discount rate applied to the estimated future cash flows measured on a value in use basis reflects current market assessments of the time value of money and the risks specific to the asset for which the future cash flow estimates have not been adjusted. If the carrying amount of an asset or CGU exceeds its recoverable amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized as a charge to the consolidated statement of loss and comprehensive loss. Non-financial assets that have been impaired are tested for possible reversal of the impairment whenever events or changes in circumstance indicate that the impairment may have reversed. Where an impairment, other than goodwill impairment, subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, but only so that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation and/or amortization) had no impairment loss been recognized for the asset or CGU in prior periods. A reversal of impairment is recognized as a gain in the consolidated statement of loss and comprehensive loss. Goodwill impairment losses are not reversed.
Taxes	Current tax expense Current tax is the expected tax payable or receivable on the taxable earnings or loss for the period. Current tax for each taxable entity in the Company is based on the local taxable income at the local statutory tax rate enacted at the reporting date and includes adjustments to tax payable or recoverable in respect of previous periods. Deferred tax expense Deferred tax is accounted for using the balance sheet liability method, providing for the tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and their respective tax bases. Deferred tax liabilities are recognized for all taxable temporary differences except where the deferred tax liability arises from the initial recognition of goodwill, or the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting earnings nor taxable earnings or loss. Deferred tax assets are recognized for all deductible temporary differences, carry forwards of unused tax losses and tax credits, to the extent that it is probable that taxable earnings will be available against which the deductible temporary differences, and the carry forward of unused tax losses can be utilized, except where the deferred tax asset related to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting earnings nor taxable earnings or loss. The carrying amounts of deferred tax assets are reviewed at each reporting date and are adjusted to the extent that it is no longer probable that sufficient taxable earnings will be available to allow all or part of the asset to be utilized. To the extent that an asset not previously recognized fulfills the criteria for recognition, a deferred tax asset is recorded. Deferred tax is measured on an undiscounted basis using the tax rates that are expected to apply in the period when the liability is settled or the asset is realized, based on tax rates and tax laws enacted or substantially enacted at the reporting date. Current and deferred tax relating to items recognized directly in equity are recognized in equity and not in the consolidated statement of loss and comprehensive loss.
Earnings (loss) per share	Basic earnings (loss) per share (“EPS”) is calculated by dividing the net earnings (loss) of the Company by the basic weighted average number of common shares outstanding during the period. For purposes of calculating diluted EPS, the proceeds from the potential exercise of dilutive share options and share purchase warrants with exercise prices that are below the average market price of the underlying shares for the reporting period are assumed to be used in purchasing the Company’s common shares at their average market price for the period. Share options and share purchase warrants are included in the calculation of diluted EPS only to the extent that the market price of the common shares exceeds the exercise price of the share options or share purchase warrants except where such inclusion would be anti-dilutive.
Revenue recognition	Revenue is recognized in accordance with IFRS 15, Revenue, when a customer obtains control of promised goods or services. The amount of revenue reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services. The Company applies the following five-step analysis to determine whether, how much and when revenue is recognized: (1) Identify the contract with the customer; (2) Identify the performance obligation in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to the performance obligation in the contract; and (5) Recognize revenue when or as the Company satisfies a performance obligation. The Company recognizes revenue when delivery of medical services has occurred and when the physical possession of the goods and significant risks and rewards and legal title have been transferred to the customer. The Company recognizes revenue from the rendering of patient services in the accounting period in which the physician’s services are rendered and recognizes revenue from the sale of goods when physical possession of the goods has transferred to the customer. Revenues are recorded net of discounts provided to patients.
Related party transactions	Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence, related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.

NOTE 2 BASIS OF PREPARATION (Ta

NOTE 2 BASIS OF PREPARATION (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 2 BASIS OF PREPARATION
List of subsidiaries	Name of subsidiary Country of Incorporation Percentage Ownership Functional Currency Principal Activity S.M.A.A.R.T. Holdings Inc. USA 100% USD Holding company Empower Healthcare Corp. Canada 100% USD Holding company Empower Healthcare Corp. USA 100% USD Clinic operations SMAART, Inc. USA 100% USD Holding company The Hemp and Cannabis Co. (1) USA 100% USD Holding company THCF Access Point (1) USA 100% USD Holding company Empower Healthcare Assets Inc. (2) USA 100% USD Holding company Sun Valley Heath Holdings, LLC (3) USA 100% USD Holding company Sun Valley Health Franchising, LLC (3) USA 100% USD Clinic operations Sun Valley Health, LLC (3) USA 100% USD Clinic operations Sun Valley Health West, LLC (3) USA 100% USD Clinic operations Sun Valley Health Tucson, LLC (3) USA 100% USD Clinic operations Sun Valley Health Mesa, LLC (3) USA 100% USD Clinic operations Sun Valley Alternative Health Centres NV, LLC (3) USA 100% USD Clinic operations Kai Medical Laboratory, LLC (4) USA 100% USD Clinic operations Lawrence Park Health and Wellness Clinic Inc. (5) Canada 100% CAD Clinic operations 11000900 Canada Inc. (5) Canada 100% CAD Clinic operations

NOTE 3 SIGNIFICANT ACCOUNTING_3

NOTE 3 SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 3 SIGNIFICANT ACCOUNTING POLICIES
Schedule of estimated useful life	Furniture and equipment 3 - 5 years Leasehold improvements 5 years Right-of-use assets Term of the lease Medical lab equipment (testing) 12 years

NOTE 4 REVERSE TAKEOVER (Tables

NOTE 4 REVERSE TAKEOVER (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 4 REVERSE TAKEOVER
Reverse Takeover	Consideration $ Consideration – shares 614,415 Legal and professional fees relating to the Transaction 365,871 Net liabilities acquired 328,522 Listing fee 1,308,808 Fair value of the net assets (liabilities) of Adira Cash 13,000 Accounts payable and accrued liabilities (341,522 ) (328,522 )

NOTE 5 ACQUISITION OF SUN VAL_2

NOTE 5 ACQUISITION OF SUN VALLEY (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 5 ACQUISITION OF SUN VALLEY
Historical financial information	Assets Acquired $ Cash and cash equivalents 94,090 Accounts receivable 366 Total current assets 94,456 Security deposits 19,753 Property and equipment 124,811 Right-of-use assets 431,544 Patient list 171,243 Brands 184,996 1,026,803 Liabilities Assumed Accounts payable and accrued liabilities 35,281 Lease liability 150,342 Total current liabilities 185,623 Lease liability 281,202 Net assets at fair value, as at April 30, 2019 559,978 Consideration Fair value of 7,703,543 common shares issued 1,001,458 Fair value of 14,705,882 Escrow Shares 1,142,108 Cash 787,318 Promissory note 123,709 Total Consideration 3,054,593 Goodwill 2,494,615

NOTE 6 ACQUISITION OF KAI MED_2

NOTE 6 ACQUISITION OF KAI MEDICAL (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 5 ACQUISITION OF SUN VALLEY
Final purchase price allocation	Assets Acquired $ Cash 9,826 Accounts receivable 1,314 Prepaid 8,002 Property and equipment 1,422,819 Intangible asset 245,000 1,686,961 Liabilities Assumed Accounts payable and accrued liabilities 406,528 Loan payable 1,139,577 Lease liability 294,669 Disaster loan 59,846 PPP loan 77,028 Net assets at fair value, as at October 5, 2020 (290,687 ) Consideration Fair value of 500,000 stock options issued 10,025 Fair value of 500,000 warrants issued 10,025 Total Consideration 20,050 Goodwill 310,737
Lease liability assumptions	Lease 1 Lease 2 Lease 3 Lease 4 Remaining term (months) 20 5 55 55 Monthly payments $3,050 to $3,250 $ 2,850 $ 2,554 $ 2,041 Incremental borrowing rate 5.5 % 5.5 % 5.5 % 5.5 % Fair value on acquisition $ 60,145 $ 14,039 $ 122,536 $ 97,949

NOTE 7 ACQUISITION OF LAWRENC_2

NOTE 7 ACQUISITION OF LAWRENCE PARK ATKINSON (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 5 ACQUISITION OF SUN VALLEY
Fair value of stock options assumptions	Milestone 1 Milestone 2 Milestone 3 Milestone date June 30, 2022 December 31, 2023 June 30, 2025 Years to maturity 4.00 4.75 5.50 Risk-free rate 0.190 % 0.250 % 0.480 % Exercise price C$0.2850 C$0.2850 C$0.2850 Share price C$0.2850 C$0.2850 C$0.2850 Volatility 108.1 % 108.1 % 108.1 % Fair value per option C$0.2056 C$0.2173 C$0.2273 Probability 90 % 50 % 25 % Fair value per option tranche (1) $ 181,634 (C$231,256) $ 106,679 (C$135,824) $ 55,797 (C$71,041)
Final purchase price allocation	Assets Acquired $ Cash and cash equivalents 38,521 Deposit 4,103 Intangible assets 58,907 Right-of-use assets 39,271 140,802 Liabilities Assumed Accounts payable and accrued liabilities 54,396 Lease liability 45,595 Loans payable 45,287 Net assets at fair value, as at December 31, 2020 (4,476 ) Consideration Cash consideration 215,991 Cash consideration - withheld 58,907 Stock options 344,110 Share consideration 1,147,925 Total Consideration 1,766,933 Goodwill 1,771,409

NOTE 8 ACCOUNTS RECEIVABLE (Tab

NOTE 8 ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 8 ACCOUNTS RECEIVABLE
Accounts receivable	December 31, 2020 December 31, 2019 $ $ Trade receivables, net 245,891 24,482 GST receivable 18,975 - 264,866 24,482

NOTE 11 PROPERTY AND EQUIPMENT

NOTE 11 PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 11 PROPERTY AND EQUIPMENT
Property and equipment	Right-of-use assets $ Furniture and equipment $ Leasehold improvements $ Testing equipment $ Total $ Cost Balance, December 31, 2018 - 28,360 118,465 - 146,825 Adoption of IFRS 16 324,972 - - - 324,972 Acquisition of Sun Valley 431,544 32,952 91,859 - 556,355 Additions 425,539 3,828 - - 429,367 Impairment (324,972 ) (28,360 ) (118,466 ) - (471,798 ) Balance, December 31, 2019 857,083 36,780 91,858 - 985,721 Acquisition of Kai Medical 294,669 114,000 86,000 928,149 1,422,818 Acquisition of LP&A 39,271 - - - 39,271 Additions - 3,495 - - 3,495 Disposals (402,533 ) - - - (402,533 ) Balance, December 31, 2020 788,490 154,275 177,858 928,149 2,048,772 Accumulated amortization Balance, December 31, 2018 - (19,765 ) - - (19,765 ) Adoption of IFRS 16 (196,479 ) - - - (196,479 ) Amortization (196,563 ) (13,164 ) (37,873 ) - (247,600 ) Write off 245,847 25,750 3,949 - 275,546 Balance, December 31, 2019 (147,195 ) (7,179 ) 33,924 ) - (188,298 ) Amortization (222,910 ) (35,776 ) (40,881 ) (29,005 ) (328,572 ) Disposals 58,145 - - - 58,145 Balance, December 31, 2020 (311,960 ) (42,955 ) (74,805 ) (29,005 ) (458,725 ) Carrying amount Balance, December 31, 2019 709,888 29,601 57,934 - 797,423 Balance, December 31, 2020 476,530 111,320 103,053 899,144 1,590,047

NOTE 12 INTANGIBLE ASSETS AND_2

NOTE 12 INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 12 INTANGIBLE ASSETS AND GOODWILL
Disclosure of detailed information about intangible assets	Patient records Brands, trademarks, licenses and domain names Management software Software Total $ $ $ $ $ Cost Balance, December 31, 2018 292,093 98,700 51,100 - 441,893 Additions 171,243 184,996 - - 356,239 Impairment (73,756 ) (20,001 ) - - (93,757 ) Balance, December 31, 2019 389,580 263,695 51,100 - 704,375 Additions - - - 138,855 138,855 Acquisition of Kai Medical - 245,000 - - 245,000 Acquisition of LP&A 58,907 - - - 58,907 Impairment (69,724 ) (131,996 ) - (138,855 ) (340,575 ) Balance, December 31, 2020 378,763 376,699 51,100 - 806,562 Accumulated amortization Balance, December 31, 2018 (220,476 ) (98,700 ) (51,100 ) - (370,276 ) Amortization (79,459 ) - - - (79,459 ) Balance, December 31, 2019 (299,935 ) (98,700 ) (51,100 ) - (449,735 ) Amortization (52,920 ) - - - (52,920 ) Balance, December 31, 2020 (352,855 ) (98,700 ) (51,100 ) - (502,655 ) Carrying amount Balance, December 31, 2019 89,645 164,995 - - 254,640 Balance, December 31, 2020 25,908 277,999 - - 303,907
Goodwill	Total $ Balance, December 31, 2018 - Additions 2,494,615 Impairment (2,377,397 ) Balance, December 31, 2019 117,218 Additions 2,082,146 Impairment (117,218 ) Balance, December 31, 2020 2,082,146

NOTE 13 ACCOUNTS PAYABLE AND _2

NOTE 13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Disclosure of detailed information about accounts payable and accrued liabilities	December 31, 2020 December 31, 2019 $ $ Trade payables and accrued liabilities 1,920,840 1,337,253 Payroll liabilities 1,521,885 537,737 3,442,725 1,874,990

NOTE 14 NOTES PAYABLE (Tables)

NOTE 14 NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 14 NOTES PAYABLE
Disclosure of detailed information about notes payable	2020 2019 2018 $ $ $ Balance, beginning of period 969,891 760,715 404,370 Issue of notes payable (a)(c)(d) - 321,935 495,449 Settled in shares (b)(c)(d) (148,745 ) (186,942 ) (167,000 ) Repayment (197,862 ) - - Realized foreign exchange loss (gain) 4,918 (2,267 ) - Unrealized foreign exchange loss (gain) 6,304 (9,171 ) - Accretion expense 13,110 12,337 - Interest expense 60,745 73,284 27,896 Balance, end of period 708,361 969,891 760,715 Less: Current portion of notes payable 708,361 - 150,271 Non-current portion of notes payable - 969,891 610,444

NOTE 15 CONVERTIBLE NOTES PAY_2

NOTE 15 CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 15 CONVERTIBLE NOTES PAYABLE
Convertible notes payable	2020 2019 2018 $ $ $ Balance, beginning of period 192,717 - - Issue of notes payable - 188,893 - Unrealized foreign exchange loss 3,971 3,596 - Interest expense 3,842 228 - Balance, end of period 200,530 192,717 - Less: Current portion 200,530 192,717 - Non-current portion of convertible note payable - - -

NOTE 16 LOANS PAYABLE (Tables)

NOTE 16 LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 16 LOANS PAYABLE
Disclosure of detailed information about secured loan payable	2020 2019 2018 $ $ $ Balance, beginning of period 761,711 717,460 676,849 Acquisition of Kai Medical 1,276,449 - - Acquisition of Lawrence Park 27,172 - - Acquisition of 11000900 Canada Ltd. 18,115 - - CEBA loan 31,417 - - Accretion expense 1,345 - - Interest expense 60,397 44,251 40,611 Repayment (44,379 ) - - Balance, end of period 2,132,227 761,711 717,460 Less: Current portion of loans payable 992,070 - - Non-current portion of loans payable 1,140,157 761,711 717,460

NOTE 17 CONVERTIBLE DEBENTURES

NOTE 17 CONVERTIBLE DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 17 CONVERTIBLE DEBENTURES
Disclosure of detailed information about convertible debentures	2020 2019 2018 $ $ $ Balance, beginning of period 427,320 274,466 1,835,225 Proceeds from Issuance of convertible debentures - 753,491 442,437 Amount allocated to conversion option - (753,491 ) (172,386 ) Amount converted to units (732,796 ) - (2,129,728 ) Unrealized foreign exchange (gain) loss (23,378 ) 5,564 - Interest expense 16,008 45,112 57,397 Accretion expense 312,846 102,178 241,521 Balance, end of period - 427,320 274,466
Conversion feature	2020 2019 2018 $ $ $ Balance, beginning of period 2,795 22,565 1,038,562 Amount allocated to conversion option - 753,491 172,386 Amount converted to units - (189,735 ) (298,247 ) Gain on change in fair value of conversion feature (2,795 ) (583,526 ) (890,136 ) Balance, end of period - 2,795 22,565
Fair value of the conversion feature	Grant Date Expected Life (years) Unit Price Expected Volatility Expected dividend yield Risk-Free Rate Fair Value December 31, 2019 0.25 -0.34 $ 0.03(C$0.04) 100.0 % 0 % 1.71 % $ 2,795

NOTE 18 LEASE LIABILITY (Tables

NOTE 18 LEASE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 18 LEASE LIABILITY
Lease liability	Empower clinics Sun Valley clinics CBD extraction facility Kai Medical Lawrence Park & Atkinson Total $ $ $ $ $ $ Balance, December 31, 2018 - - - - - - Adoption of IFRS 16 138,444 - - - - 138,444 Additions 23,006 431,544 406,263 - - 860,813 Interest expense 4,318 13,404 7,955 - - 25,677 Payments (64,681 ) (112,798 ) (26,233 ) - - (203,712 ) Termination of leases (86,326 ) - - - - (86,326 ) Balance, December 31, 2019 14,761 332,150 387,985 - - 734,896 Acquisition of Kai Medical - - - 294,669 - 294,669 Acquisition of LP&A - - - - 45,595 45,595 Interest expense 568 15,669 11,103 3,969 - 31,309 Payments (12,270 ) (173,139 ) (15,405 ) (25,586 ) - (226,400 ) Termination of leases - - (383,683 ) - - (383,683 ) Balance, December 31, 2020 3,059 174,680 - 273,052 45,595 496,386 Less: current portion of lease liability 3,059 108,645 - 87,452 41,982 241,138 Lease liability - 66,035 - 185,600 3,613 255,248

NOTE 19 WARRANT LIABILITY (Tabl

NOTE 19 WARRANT LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 19 WARRANT LIABILITY
Schedule of warrant liability	Exercise Price Warrants Warrant Liability (C$) # $ As at December 31, 2017 - - Issued 14,894,898 1,704,597 Gain on change in fair value of warrant liability (1,598,425 ) As at December 31, 2018 14,894,898 106,172 Issued C$0.18 34,615,104 2,084,768 Exercised C$0.19 (422,678 ) (18,847 ) Expired C$0.36 (2,830,035 ) - Gain on change in fair value of warrant liability (2,065,781 ) As at December 31, 2019 46,257,289 106,312 Issued C$0.12 69,400,524 1,061,738 Exercised C$0.13 (49,800,176 ) (5,341,149 ) Expired C$0.39 (11,642,185 ) - Loss on change in fair value of warrant liability 11,886,796 As at December 31, 2020 54,215,452 7,713,697 Less: Current portion of warrant liability - 1,416,113 Non-current portion of warrant liability - 6,297,584
Warrants outstanding and exercisable	Expiry date Number of warrants Weighted average exercise price ($C) Weighted average remaining life (in years) April 02, 2021 7,643,637 0.16 0.25 May 03, 2021 2,559,470 0.16 0.34 July 22, 2021 1,018,245 0.16 0.56 August 12, 2021 928,817 0.16 0.61 August 19, 2021 929,864 0.16 0.63 September 13, 2021 102,696 0.16 0.70 September 20, 2021 102,812 0.16 0.72 April 16, 2022 5,200,000 0.10 1.29 July 15, 2022 5,416,700 0.12 1.54 August 25, 2022 1,500,000 0.05 1.65 September 09, 2022 3,746,080 0.31 1.69 November 09, 2022 24,567,131 0.12 1.86 October 05, 2023 500,000 0.05 2.76 54,215,452 0.14 1.39

NOTE 20 EQUITY (Tables)

NOTE 20 EQUITY (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 20 EQUITY
Common shares issued as a result of warrant exercises	Issue date Number of warrants exercise and shares issued Weighted average exercise price ($C) Weighted average exercise price Cash received Warrant liability transferred to share capital Share capital December 8, 2020 1,000,000 0.12 0.0937 93,691 121,464 215,156 December 8, 2020 909,090 0.16 0.1249 113,565 97,647 211,212 December 9, 2020 9,125,000 0.10 0.0781 712,724 958,652 1,671,375 December 9, 2020 7,364,515 0.12 0.0937 690,262 675,387 1,365,648 December 9, 2020 5,512,264 0.16 0.1250 688,872 308,191 997,063 December 10, 2020 2,000,000 0.10 0.0785 157,060 267,897 424,957 December 10, 2020 4,736,634 0.12 0.0942 446,361 607,619 1,053,980 December 10, 2020 5,828,618 0.16 0.1256 732,353 484,975 1,217,328 December 10, 2020 431,075 0.19 0.1492 64,319 20,324 84,643 December 14, 2020 2,064,515 0.12 0.0941 194,201 407,762 601,963 December 14, 2020 2,192,728 0.16 0.1254 275,015 367,169 642,184 December 15, 2020 5,300,000 0.16 0.1258 666,562 672,239 1,338,801 December 17, 2020 2,063,637 0.16 0.1258 259,618 194,262 453,880 December 22, 2020 1,700,000 0.16 0.1240 210,722 187,746 398,468 December 28, 2020 61,950 0.16 0.1249 7,740 5,364 13,104 Total 50,290,026 0.13 0.1056 5,313,064 5,376,697 10,689,762
Share option transactions	Number of share options Weighted average exercise price ($C) Outstanding, December 31, 2017 3,300,000 0.10 Granted 4,300,000 0.37 Outstanding, December 31, 2018 7,600,000 0.25 Cancelled (4,850,000 ) 0.27 Granted 7,700,000 0.14 Outstanding, December 31, 2019 10,450,000 0.16 Granted 6,967,761 0.07 Exercised (7,583,333 ) 0.14 Outstanding, December 31, 2020 9,834,428 0.08 Exercisable, December 31, 2020 9,084,428 0.08
Share options outstanding and exercisable	Exercise price (C$) Weighted average exercise price (C$) Weighted average life of options (years) Number of options outstanding Number of options exercisable 0.10 0.10 2.68 2,316,667 2,316,667 0.02 0.02 2.40 900,000 900,000 0.26 0.26 2.80 250,000 250,000 0.14 0.14 1.46 700,000 700,000 0.05 0.05 2.49 2,749,666 2,374,666 0.08 0.08 0.79 1,500,000 1,500,000 0.06 0.06 4.54 1,150,000 775,000 0.21 0.21 4.98 18,095 18,095 0.12 0.12 0.23 250,000 250,000 Total 9,834,428 9,084,428
Disclosure of detailed information about share options assumptions	Years ended December 31, 2020 2019 2018 Risk-free interest rate 0.20%-1.57% 1.34% 2.19%-2.37% Expected life 1 - 5 years 3 - 5 years 5 years Expected volatility 100 % 100 % 100 % Forfeiture rate 0.0 % 0.0 % 0.0 % Dividend rate 0.0 % 0.0 % 0.0 %
Agent purchase warrant transactions	Number of agent share purchase warrants Weighted average exercise price ($C) Outstanding, December 31, 2017 - - Granted 627,378 0.31 Outstanding, December 31, 2018 627,378 0.31 Granted 877,440 0.16 Outstanding, December 31, 2019 1,504,818 0.24 Granted 1,916,000 0.12 Exercised (489,850 ) 0.16 Expired (627,068 ) 0.31 Outstanding, December 31, 2020 2,303,900 0.13
Disclosure of detailed information about agent share purchase warrants	Expiry date Number of warrants Weighted average exercise price ($C) Weighted average remaining life (in years) April 2, 2021 363,900 0.16 0.25 May 3, 2021 60,000 0.16 0.34 April 16, 2022 60,000 0.10 1.29 July 15, 2022 60,000 0.12 1.54 November 9, 2022 1,760,000 0.12 1.86 2,303,900 0.13 1.54
Disclosure of detailed information about fair value of share purchase warrants	Years ended December 31, 2020 2019 2018 Risk-free interest rate 0.24% - 0.34% 1.56% – 1.67% 1.87% Expected life 2 years 2 years 2 years Expected volatility 100 % 100 % 100 % Forfeiture rate 0.0 % 0.0 % 0.0 % Dividend rate 0.0 % 0.0 % 0.0 %

NOTE 21 OPERATING EXPENSES (Tab

NOTE 21 OPERATING EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 21 OPERATING EXPENSES
Operating expenses	2020 2019 2018 $ $ $ Salaries and benefits 1,763,761 1,985,735 1,786,804 Rent 46,885 84,924 272,768 Advertising and promotion 1,031,297 313,870 306,799 Telephone and internet 165,107 106,841 97,028 Penalties 471,000 165,000 - Other 469,358 277,249 54,282 3,947,408 2,933,619 2,517,681

NOTE 23 INCOME TAXES (Tables)

NOTE 23 INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 23 INCOME TAXES
Disclosure of detailed information about income tax	Years ended December 31, 2020 2019 2018 $ $ $ Loss before taxes (17,066,311 ) (4,301,663 ) (3,789,918 ) Combined Canadian federal and provincial income tax rates 27 % 27 % 27 % Expected income tax recovery (4,607,900 ) (1,161,450 ) (1,023,280 ) Items that cause an increase (decrease): Effect of different tax rates in foreign jurisdiction 24,800 82,490 35,690 Non-deductible expenses less other permanent differences 217,225 (367,360 ) 294,780 Loss on change in fair value of warrant liability 3,209,435 - - Tax rate changes (74,050 ) 8,700 152,650 Share issuance costs and other (1,910 ) (36,010 ) 1,690 Change in tax benefits not recognized 1,232,400 1,473,630 538,470 Income tax recovery - - -
Disclosure of deferred taxes	As at December 31, 2020 2019 $ $ Deferred tax assets: Non-capital losses 19,890,140 11,870,240 Property and equipment (1,007,630 ) 31,080 Intangible assets 674,140 485,390 Right-of-use assets net of lease liability 13,530 25,060 Accrued fees and compensation - 264,360 Share issue costs 308,660 340,880 Capital losses carried forward 5,420 5,420 Unrealized foreign exchange loss 1,880 1,880 Goodwill 2,216,710 2,266,520 Deferred tax assets, net 22,102,850 15,290,830

NOTE 24 SUPPLEMENTAL DISCLOSU_2

NOTE 24 SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 24 SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS
Disclosure of detailed information about non-cash transactions	Years ended December 31, Note 2020 2019 2018 $ $ $ Shares issued for acquisition of Sun Valley 5,20(b) - 3,047,682 - Stock options granted for acquisition of Kai Medical 6 10,025 - - Warrants issued for acquisition of Kai Medical 6 10,025 - - Cash payable for the acquisition of LP&A 7 58,907 - - Stock options granted for acquisition of LP&A 7 344,110 - - Shares issued for acquisition of LP&A 7,20(b) 1,147,925 - - Share-based payments 323,799 608,944 892,417 Shares issues for compensation 20(b),26 - 304,721 - Shares returned to treasury (1) 20(b),26 - (477,180 ) - Shares returned to treasury (2) 20(b) - (477,180 ) - Shares issued on debt settlement 20(b) 219,150 184,291 - Shares issued as settlement of convertible debenture 17,20(b) 621,353 189,735 - Shares issued as settlement of accounts payable 20(b) - 483,098 - Warrants issued to agents 20(d) 49,782 66,405 - Shares issued for services (3) 20(b) 547,641 122,932 - Shares issued to agents 20(b) - 20,255 - Vesting of escrow shares (4) 17 193,025 - - Conversion of convertible debt to share purchase warrants 14,16 - - 1,292,265 Shares issued to marketing services company 20(b) - - 477,180 Shares issued to former CEO 20(b),26 - - 477,180 Conversion of notes payable into units 11 - - 114,567 3,525,742 4,073,703 3,253,609

NOTE 25 FINANCIAL INSTRUMENTS_2

NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
Summary of assets and liabilities held in foreign currencies	December 31, 2020 December 31, 2019 $ $ Canadian dollar net monetary liabilities 2,434,448 2,434,448

NOTE 26 RELATED PARTY TRANSAC_2

NOTE 26 RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 26 RELATED PARTY TRANSACTIONS
Disclosure of information about key management personnel	2020 2019 2018 $ $ $ Salaries and benefits 341,601 734,655 1,063,748 Share-based payments 12,159 556,040 892,417 Directors fees 7,500 11,250 - 361,260 1,301,945 1,956,165

NOTE 27 MANAGEMENT OF CAPITAL (

NOTE 27 MANAGEMENT OF CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 27 MANAGEMENT OF CAPITAL
Disclosure of detailed information about capital	As at December 31, 2020 2019 $ $ Deficit (5,490,401 ) (3,514,913 ) Notes payable 708,361 969,891 Convertible debentures payable - 427,320 Convertible notes payable 200,530 192,717 Current portion of loans payable 992,070 761,711 Loans payable 1,140,157 - (2,449,283 ) (1,163,274 ) Less: Cash (4,889,824 ) (179,153 ) (7,339,107 ) (1,342,427 )

NOTE 28 COMMITMENTS AND CONTI_2

NOTE 28 COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2020
NOTE 28 COMMITMENTS AND CONTINGENCIES
Disclosure of detailed information about commitments	Total Within 1 year 2 - 5 years Greater than 5 years $ $ $ $ Maturity analysis of financial liabilities Accounts payables and accrued liabilities 3,442,725 3,442,725 - - Loans payable 2,132,227 992,070 143,624 996,533 Notes payable 708,361 708,361 - - Convertible notes payable 200,530 200,530 - - Lease payments 496,386 241,138 255,248 - Total financial liabilities 6,980,229 5,584,824 398,872 996,533

NOTE 1 NATURE OF OPERATIONS A_2

NOTE 1 NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
NOTE 1 NATURE OF OPERATIONS AND GOING CONCERN
Working capital deficiency	$ (1,746,818)	$ (4,185,359)
Deficit	$ (30,078,630)	$ (13,012,319)

NOTE 2 BASIS OF PREPARATION (De

NOTE 2 BASIS OF PREPARATION (Details)	12 Months Ended
	Dec. 31, 2020
S.M.A.A.R.T. Holdings Inc.
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
Empower Healthcare Corp.
Statement [Line Items]
Country of incorporation	Canada
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
SMAART Inc.
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
The Hemp and Cannabis Co.
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
THCF Access Point
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
Empower Healthcare Assets Inc.
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
Sun Valley Health Holdings LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Holding company
Sun Valley Health Franchising LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Sun Valley Health LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Sun Valley Health West LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Sun Valley Health Tucson LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Sun Valley Health Mesa LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Sun Valley Alternative Health Centres NV, LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Kai Medical Laboratory, LLC
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations
Lawrence Park Health and Wellness Clinic Inc.
Statement [Line Items]
Country of incorporation	Canada
Percentage ownership	100%
Functional currency	CAD
Principal activity	Clinic operations
11000900 Canada Inc.
Statement [Line Items]
Country of incorporation	Canada
Percentage ownership	100%
Functional currency	CAD
Principal activity	Clinic operations
Empower Healthcare Corp.
Statement [Line Items]
Country of incorporation	USA
Percentage ownership	100%
Functional currency	USD
Principal activity	Clinic operations

NOTE 3 SIGNIFICANT ACCOUNTING_4

NOTE 3 SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2020
Furniture and Equipment
Statement [Line Items]
Estimated useful lives	3 - 5 years
Leasehold Improvements
Statement [Line Items]
Estimated useful lives	5 years
Right of Use
Statement [Line Items]
Estimated useful lives	Term of the lease
Medical Lab Equipment
Statement [Line Items]
Estimated useful lives	12 years

NOTE 4 REVERSE TAKEOVER (Detail

NOTE 4 REVERSE TAKEOVER (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement [Line Items]
Legal and professional fees relating to the Transaction	$ 1,394,571	$ 1,015,743	$ 1,450,141
Listing fee	0	0	$ (1,308,808)
Cash	4,889,824	$ 179,153
Adira
Statement [Line Items]
Consideration - shares	614,415
Legal and professional fees relating to the Transaction	365,871
Net liabilities acquired	328,522
Listing fee	1,308,808
Cash	13,000
Accounts payable and accrued liabilities	(341,522)
Fair value of the net assets	$ (328,522)

NOTE 5 ACQUISITION OF SUN VAL_3

NOTE 5 ACQUISITION OF SUN VALLEY (Details) - Sun Valley	Dec. 31, 2020 USD ($)
Assets Acquired
Cash and cash equivalents	$ 94,090
Accounts receivable	366
Total current assets	94,456
Security deposits	19,753
Property and equipment	124,811
Right-of-use assets	431,544
Patient list	171,243
Brands	184,996
Net assets acquired	1,026,803
Liabilities assumed
Accounts payable and accrued liabilities	35,281
Lease liabilities	150,342
Total current liabilities	185,623
Lease liability	281,202
Net assets at fair value, as at April 30, 2019	559,978
Consideration
Fair value of 7,703,543 common shares issued	1,001,458
Fair value of 14,705,882 escrow shares issued	1,142,108
Cash	787,318
Promissory note	123,709
Total consideration	3,054,593
Goodwill	$ 2,494,615

NOTE 6 ACQUISITION OF KAI MED_3

NOTE 6 ACQUISITION OF KAI MEDICAL (Details) - Kai Medical	Dec. 31, 2020 USD ($)
Statement [Line Items]
Accounts receivable	$ 1,314
Prepaid	8,002
Property and equipment	1,422,819
Intangible asset	245,000
Net assets acquired	1,686,961
Accounts payable and accrued liabilities	406,528
Loan payable	1,139,577
Lease liabilities	294,669
Disaster loan	59,846
PPP loan	77,028
Net assets at fair value, as at October 5, 2020	(290,687)
Consideration
Fair value of 500,000 stock options issued	10,025
Fair value of 500,000 warrants issued	10,025
Total consideration	20,050
Goodwill	310,737
Cash	$ 9,826

NOTE 6 ACQUISITION OF KAI MED_4

NOTE 6 ACQUISITION OF KAI MEDICAL (Details 1) - Kai Medical	12 Months Ended
	Dec. 31, 2020 USD ($)
Lease 1
Statement [Line Items]
Remaining term (months)	20 years
Incremental borrowing rate	5.50%
Fair value on acquisition	$ 60,145
Lease 1 | Miniimum
Statement [Line Items]
Monthly payments	3,050
Lease 1 | Maxiimum
Statement [Line Items]
Monthly payments	$ 3,250
Lease 2
Statement [Line Items]
Remaining term (months)	5 years
Incremental borrowing rate	5.50%
Fair value on acquisition	$ 14,039
Monthly payments	$ 2,850
Lease 3
Statement [Line Items]
Remaining term (months)	55 years
Incremental borrowing rate	5.50%
Fair value on acquisition	$ 122,536
Monthly payments	$ 2,554
Lease 4
Statement [Line Items]
Remaining term (months)	55 years
Incremental borrowing rate	5.50%
Fair value on acquisition	$ 97,949
Monthly payments	$ 2,041

NOTE 7 ACQUISITION OF LAWRENC_3

NOTE 7 ACQUISITION OF LAWRENCE PARK ATKINSON (Details) - 12 months ended Dec. 31, 2020 - Lawrence Park & Atkinson	$ / shares	USD ($)
Milestone 1
Statement [Line Items]
Milestone date		June 30, 2022
Years to maturity		4 years
Risk-free rate		0.19%
Exercise price	$ 0.2850
Share price	0.2850
Volatility		108.10%
Fair value per option	0.2056
Probability		90%
Fair value per option tranche | $		$ 181,634
Milestone 2
Statement [Line Items]
Milestone date		December 31, 2023
Years to maturity		4 years 9 months
Risk-free rate		0.25%
Exercise price	0.2850
Share price	0.2850
Volatility		108.10%
Fair value per option	0.2173
Probability		50%
Fair value per option tranche | $		$ 1,066
Milestone 3
Statement [Line Items]
Milestone date		June 30, 2025
Years to maturity		5 years 6 months
Risk-free rate		0.48%
Exercise price	0.2850
Share price	0.2850
Volatility		108%
Fair value per option	$ 0.2273
Probability		25%
Fair value per option tranche | $		$ 55,797

NOTE 7 ACQUISITION OF LAWRENC_4

NOTE 7 ACQUISITION OF LAWRENCE PARK ATKINSON (Details 1) - Lawrence Park & Atkinson	Dec. 31, 2020 USD ($)
Consideration
Cash and equivalents	$ 38,521
Deposits	4,103
Intangible asset	58,907
Right-of-use assets	39,271
Net assets acquired	140,802
Accounts payable and accrued liabilities	54,396
Lease liabilities	45,595
Loan payable	45,287
Net assets at fair value, as at October 5, 2020	(4,476)
Cash	215,991
Cash consideration - withheld	58,907
Stock options	344,110
Share consideration	1,147,925
Total consideration	1,766,933
Goodwill	$ 1,771,409

NOTE 8 ACCOUNTS RECEIVABLE (Det

NOTE 8 ACCOUNTS RECEIVABLE (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
NOTE 8 ACCOUNTS RECEIVABLE
Trade receivables, net	$ 245,891	$ 24,482
GST receivable	18,975	0
Accounts receivable	$ 264,866	$ 24,482

NOTE 9 ASSETS HELD FOR SALE (De

NOTE 9 ASSETS HELD FOR SALE (Details Narrative)	12 Months Ended
	Dec. 31, 2019 USD ($)
Statement [Line Items]
Proceeds from sale	$ 127,972
Promissory Note
Statement [Line Items]
Proceeds from sale	122,500
Cash
Statement [Line Items]
Proceeds from sale	$ 5,472

NOTE 10 PROMISSORY NOTE (Detail

NOTE 10 PROMISSORY NOTE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 8 ACCOUNTS RECEIVABLE
Interest income	$ (7,573)	$ (4,977)	$ 0

NOTE 11 PROPERTY AND EQUIPMEN_2

NOTE 11 PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement [Line Items]
Property and equipment, beginning	$ 797,423
Property and equipment, ending	1,590,047	$ 797,423
Amortization	381,492	327,059	$ 123,474
Cost
Statement [Line Items]
Property and equipment, beginning	985,721	146,825
Adoption of IFRS 16		324,972
Acquisition of Sun Valley		556,355
Acquisition of Kai Medical	1,422,818
Acquisition of LP&A	39,271
Additions	3,495	429,367
Impairment		(471,798)
Disposals	(402,533)
Property and equipment, ending	2,048,772	985,721	146,825
Cost | Furniture and equipment
Statement [Line Items]
Property and equipment, beginning	36,780	28,360
Adoption of IFRS 16		0
Acquisition of Sun Valley		32,952
Acquisition of Kai Medical	114,000
Acquisition of LP&A	0
Additions	3,495	3,828
Impairment		(28,360)
Disposals	0
Property and equipment, ending	154,275	36,780	28,360
Cost | Leasehold Improvements
Statement [Line Items]
Property and equipment, beginning	91,858	118,465
Adoption of IFRS 16		0
Acquisition of Sun Valley		91,859
Acquisition of Kai Medical	86,000
Acquisition of LP&A	0
Additions	0	0
Impairment		(118,466)
Disposals	0
Property and equipment, ending	177,858	91,858	118,465
Cost | Right-of-use assets
Statement [Line Items]
Property and equipment, beginning	857,083	0
Adoption of IFRS 16		324,972
Acquisition of Sun Valley		431,544
Acquisition of Kai Medical	294,669
Acquisition of LP&A	39,271
Additions	0	425,539
Impairment		(324,972)
Disposals	(402,533)
Property and equipment, ending	788,490	857,083	0
Cost | Testing equipment
Statement [Line Items]
Property and equipment, beginning	0	0
Adoption of IFRS 16		0
Acquisition of Sun Valley		0
Acquisition of Kai Medical	928,149
Acquisition of LP&A	0
Additions	0	0
Impairment		0
Disposals	0
Property and equipment, ending	928,149	0	0
Accumulated Amortization
Statement [Line Items]
Property and equipment, beginning	(188,298)	(19,765)
Adoption of IFRS 16		(196,479)
Disposals	58,145
Property and equipment, ending	(458,725)	(188,298)	(19,765)
Amortization	328,572	247,600
Write off		(275,546)
Accumulated Amortization | Furniture and equipment
Statement [Line Items]
Property and equipment, beginning	(7,179)	(19,765)
Adoption of IFRS 16		0
Disposals	0
Property and equipment, ending	(42,955)	(7,179)	(19,765)
Amortization	35,776	13,164
Write off		(25,750)
Accumulated Amortization | Leasehold Improvements
Statement [Line Items]
Property and equipment, beginning	(33,924)	0
Adoption of IFRS 16		0
Disposals	0
Property and equipment, ending	(74,805)	(33,924)	0
Amortization	40,881	37,873
Write off		(3,949)
Accumulated Amortization | Right-of-use assets
Statement [Line Items]
Property and equipment, beginning	(147,195)	0
Adoption of IFRS 16		(196,479)
Disposals	58,145
Property and equipment, ending	(311,960)	(147,195)	0
Amortization	222,910	196,563
Write off		(245,847)
Accumulated Amortization | Testing equipment
Statement [Line Items]
Property and equipment, beginning	0	0
Adoption of IFRS 16		0
Disposals	0
Property and equipment, ending	(29,005)	0	$ 0
Amortization	29,005	0
Write off		0
Carrying Amount
Statement [Line Items]
Property and equipment, beginning	797,423
Property and equipment, ending	1,590,047	797,423
Carrying Amount | Furniture and equipment
Statement [Line Items]
Property and equipment, beginning	29,601
Property and equipment, ending	111,320	29,601
Carrying Amount | Leasehold Improvements
Statement [Line Items]
Property and equipment, beginning	57,934
Property and equipment, ending	103,053	57,934
Carrying Amount | Right-of-use assets
Statement [Line Items]
Property and equipment, beginning	709,888
Property and equipment, ending	476,530	709,888
Carrying Amount | Testing equipment
Statement [Line Items]
Property and equipment, beginning	0
Property and equipment, ending	$ 899,144	$ 0

NOTE 12 INTANGIBLE ASSETS (Deta

NOTE 12 INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement [Line Items]
Intangible assets, beginning	$ 254,640
Intangible assets, ending	303,907	$ 254,640
Cost
Statement [Line Items]
Intangible assets, beginning	704,375	441,893
Additions	138,855	356,239
Acquisition of Kai Medical	245,000
Acquisition of LP&A	58,907
Impairment	(340,575)	(93,757)
Intangible assets, ending	806,562	704,375
Accumulated Amortization
Statement [Line Items]
Intangible assets, beginning	(449,735)	(370,276)
Intangible assets, ending	(502,655)	(449,735)
Amortization	(52,920)	(79,459)
Carrying Amount
Statement [Line Items]
Intangible assets	303,907	254,640
Patient Records | Cost
Statement [Line Items]
Intangible assets, beginning	389,580	292,093
Additions	0	171,243
Acquisition of Kai Medical	0
Acquisition of LP&A	58,907
Impairment	(69,724)	(73,756)
Intangible assets, ending	378,763	389,580
Patient Records | Accumulated Amortization
Statement [Line Items]
Intangible assets, beginning	(299,935)	(220,476)
Intangible assets, ending	(352,855)	(299,935)
Amortization	(52,920)	(79,459)
Patient Records | Carrying Amount
Statement [Line Items]
Intangible assets	25,908	89,645
Management Software | Cost
Statement [Line Items]
Intangible assets, beginning	51,100	51,100
Additions	0	0
Acquisition of Kai Medical	0
Acquisition of LP&A	0
Impairment	0	0
Intangible assets, ending	51,100	51,100
Management Software | Accumulated Amortization
Statement [Line Items]
Intangible assets, beginning	(51,100)	(51,100)
Intangible assets, ending	(51,100)	(51,100)
Amortization	0	0
Management Software | Carrying Amount
Statement [Line Items]
Intangible assets	0	0
Brands, trademarks, licenses and domain names | Cost
Statement [Line Items]
Intangible assets, beginning	263,695	98,700
Additions	0	184,996
Acquisition of Kai Medical	245,000
Acquisition of LP&A	0
Impairment	(131,996)	(20,001)
Intangible assets, ending	376,699	263,695
Brands, trademarks, licenses and domain names | Accumulated Amortization
Statement [Line Items]
Intangible assets, beginning	(98,700)	(98,700)
Intangible assets, ending	(98,700)	(98,700)
Amortization	0	0
Brands, trademarks, licenses and domain names | Carrying Amount
Statement [Line Items]
Intangible assets	277,999	164,995
Software | Cost
Statement [Line Items]
Intangible assets, beginning	0	0
Additions	138,855	0
Acquisition of Kai Medical	0
Acquisition of LP&A	0
Impairment	(138,855)	0
Intangible assets, ending	0	0
Software | Accumulated Amortization
Statement [Line Items]
Intangible assets, beginning	0	0
Intangible assets, ending	0	0
Amortization	0	0
Software | Carrying Amount
Statement [Line Items]
Intangible assets	$ 0	$ 0

NOTE 12 INTANGIBLE ASSETS (De_2

NOTE 12 INTANGIBLE ASSETS (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
NOTE 12 INTANGIBLE ASSETS AND GOODWILL
Goodwill, beginning	$ 117,218	$ 0
Additions	2,082,146	2,494,615
Impairment	$ (117,218)	$ 2,377,397

NOTE 12 INTANGIBLE ASSETS (De_3

NOTE 12 INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement [Line Items]
Impairment	$ (93,757)	$ 340,575
Patient Records, Brands, and Software
Statement [Line Items]
Impairment	$ 117,218	$ 2,377,397

NOTE 13 ACCOUNTS PAYABLE AND _3

NOTE 13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
NOTE 13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Trade payables and accrued liabilities	$ 1,920,840	$ 1,337,253
Payroll liabilities	1,521,885	537,737
Accounts payable and accrued liabilities	$ 3,442,725	$ 1,874,990

NOTE 14 NOTES PAYABLE (Details)

NOTE 14 NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 14 NOTES PAYABLE
Balance, beginning	$ 969,891	$ 760,715	$ 404,370
Issue of notes payable	0	321,935	495,449
Settled in shares	(148,745)	(186,942)	(167,000)
Repayment of notes payable	(197,862)	0	0
Realized foreign exchange loss (gain)	4,918	(2,267)	0
Unrealized foreign exchange loss (gain)	6,304	(9,171)	0
Accretion expense	13,110	12,337	0
Interest expense	60,745	73,284	27,896
Balance, end of period	708,361	969,891	760,715
Less: Current portion of notes payable	708,361	0	150,271
Less: Non-current portion of notes payable	$ 708,361	$ 969,891	$ 610,444

NOTE 15 CONVERTIBLE NOTES PAY_3

NOTE 15 CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 15 CONVERTIBLE NOTES PAYABLE
Convertible notes payable, beginning	$ 192,717	$ 0	$ 0
Issue of notes payable	0	188,893	0
Unrealized foreign exchange loss	3,971	3,596	0
Interest expense	3,842	228	0
Convertible notes payable, ending	$ 200,530	$ 192,717	$ 0

NOTE 16 LOANS PAYABLE (Details)

NOTE 16 LOANS PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 16 LOANS PAYABLE
Balance, beginning of period	$ 761,711	$ 717,460	$ 676,849
Acquisition of Kai Medical	1,276,449	0	0
Acquisition of Lawrence Park	27,172	0	0
Acquisition of 11000900 Canada Ltd.	18,115	0	0
CEBA loan	31,417	0	0
Accretion expense	1,345	0	0
Interest	60,397	44,251	40,611
Repayment	44,379	0	0
Balance, end of period	2,132,227	761,711	717,460
Less: Current portion of loans payable	992,070	0	0
Non-current portion of loans payable	$ 1,140,157	$ 761,711	$ 717,460

NOTE 17 CONVERTIBLE DEBENTURE_2

NOTE 17 CONVERTIBLE DEBENTURES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 17 CONVERTIBLE DEBENTURES
Balance, beginning	$ 427,320	$ 274,466	$ 1,835,225
Proceeds from Issuance of convertible debentures	0	753,491	442,437
Amount allocated to conversion option	0	(753,491)	(172,386)
Amount converted to units	(732,796)	0	(2,129,728)
Unrealized foreign exchange (gain) loss	(23,378)	5,564	0
Interest expense	16,008	45,112	57,397
Accretion expense	312,846	102,178	241,521
Balance, ending	$ 0	$ 427,320	$ 274,466

NOTE 17 CONVERTIBLE DEBENTURE_3

NOTE 17 CONVERTIBLE DEBENTURES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 17 CONVERTIBLE DEBENTURES
Conversion feature, beginning	$ 2,795	$ 22,565	$ 1,038,562
Amount allocated to conversion option	0	753,491	172,386
Amount converted to units	0	(189,735)	(298,247)
Gain on change in fair value of conversion feature	(2,795)	(583,526)	(890,136)
Conversion feature, ending	$ 0	$ 2,795	$ 22,565

NOTE 17 CONVERTIBLE DEBENTURE_4

NOTE 17 CONVERTIBLE DEBENTURES (Details 2) - December 31, 2019	12 Months Ended
	Dec. 31, 2020 USD ($) $ / shares
Statement [Line Items]
Unit price | $ / shares	$ 0.04
Expected volatility	100%
Expected dividend yield	0%
Risk-free rate	1.71%
Grant date fair value | $	$ 2,795
Miniimum
Statement [Line Items]
Expected life	3 months
Maxiimum
Statement [Line Items]
Expected life	4 months 2 days

NOTE 18 LEASE LIABILITY (Detail

NOTE 18 LEASE LIABILITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement [Line Items]
Lease liabilities, beginning	$ 734,896	$ 0
Acquisition of Kai Medical	294,669
Acquisition of LP&A	45,595
Adoption of IFRS 16		138,444
Additions		860,813
Interest expense	31,309	25,677
Payments	(226,400)	(203,712)
Termination of leases	(383,683)	(86,326)
Lease liabilities, ending	496,386	734,896
Less: current portion of lease liability	241,138
Lease liability	255,248
Kai Medical
Statement [Line Items]
Lease liabilities, beginning	0	0
Acquisition of Kai Medical	294,669
Acquisition of LP&A	0
Adoption of IFRS 16		0
Additions		0
Interest expense	3,969	0
Payments	(25,586)	0
Termination of leases	0	0
Lease liabilities, ending	273,052	0
Less: current portion of lease liability	87,452
Lease liability	185,600
Lawrence Park & Atkinson
Statement [Line Items]
Lease liabilities, beginning	0	0
Acquisition of Kai Medical	0
Acquisition of LP&A	45,595
Adoption of IFRS 16		0
Additions		0
Interest expense	0	0
Payments	0	0
Termination of leases	0	0
Lease liabilities, ending	45,595	0
Less: current portion of lease liability	41,982
Lease liability	3,613
Empower Clinics
Statement [Line Items]
Lease liabilities, beginning	14,761	0
Acquisition of Kai Medical	0
Acquisition of LP&A	0
Adoption of IFRS 16		138,444
Additions		23,006
Interest expense	568	4,318
Payments	(12,270)	(64,681)
Termination of leases	0	(86,326)
Lease liabilities, ending	3,059	14,761
Less: current portion of lease liability	3,059
Lease liability	0
Sun Valley Clinics
Statement [Line Items]
Lease liabilities, beginning	332,150	0
Acquisition of Kai Medical	0
Acquisition of LP&A	0
Adoption of IFRS 16		0
Additions		431,544
Interest expense	15,669	13,404
Payments	(173,139)	(112,798)
Termination of leases	0	0
Lease liabilities, ending	174,680	332,150
Less: current portion of lease liability	108,645
Lease liability	66,035
CBD Extraction Facility
Statement [Line Items]
Lease liabilities, beginning	387,985	0
Acquisition of Kai Medical	0
Acquisition of LP&A	0
Adoption of IFRS 16		0
Additions		406,263
Interest expense	11,103	7,955
Payments	(15,405)	(26,233)
Termination of leases	(383,683)	0
Lease liabilities, ending	0	$ 387,985
Less: current portion of lease liability	0
Lease liability	$ 0

NOTE 18 LEASE LIABILITY (Deta_2

NOTE 18 LEASE LIABILITY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
NOTE 18 LEASE LIABILITY
Interest expense	$ 46,885	$ 92,349

NOTE 19 WARRANT LIABILITY (Deta

NOTE 19 WARRANT LIABILITY (Details)	12 Months Ended
	Dec. 31, 2020 USD ($) shares	Dec. 31, 2020 $ / shares	Dec. 31, 2019 USD ($) shares	Dec. 31, 2019 $ / shares	Dec. 31, 2018 USD ($) shares
NOTE 19 WARRANT LIABILITY
Warrants outstanding, beginning | shares	46,257,289		14,894,898		0
Issued | shares	69,400,524		34,615,104		14,894,898
Exercised | shares	(49,800,176)		(422,678)
Expired | shares	(11,642,185)		(2,830,035)
Warrants outstanding, ending | shares	54,215,452		46,257,289		14,894,898
Issued | $ / shares		$ 0.12		$ 0.18
Exercised | $ / shares		0.13		0.19
Expired | $ / shares		$ 0.39		$ 0.36
Warrants liability, beginning	$ 106,312		$ 106,172		$ 0
Issued	1,061,738		2,084,768		1,704,597
Exercised	(5,341,149)		(18,847)
Expired	0		0
Gain (loss) on change in fair value of warrant liability	11,886,796		(2,065,781)		(1,598,425)
Warrants liability, ending	7,713,697		$ 106,312		$ 106,172
Less: Current portion of warrant liability	1,416,113
Non-current portion of warrant liability	$ 6,297,584

NOTE 19 WARRANT LIABILITY (De_2

NOTE 19 WARRANT LIABILITY (Details 1)	12 Months Ended
	Dec. 31, 2020 $ / shares shares
Statement [Line Items]
Warrants outstanding | shares	54,215,452
Exercise price | $ / shares	$ 0.14
Weighted average remaining life (in years)	1 year 4 months 20 days
Warrant One
Statement [Line Items]
Warrants outstanding | shares	7,643,637
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	3 months
Expiry date	April 02, 2021
Warrant Two
Statement [Line Items]
Warrants outstanding | shares	2,559,470
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	4 months 2 days
Expiry date	May 03, 2021
Warrant Three
Statement [Line Items]
Warrants outstanding | shares	1,018,245
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	6 months 21 days
Expiry date	July 22, 2021
Warrant Four
Statement [Line Items]
Warrants outstanding | shares	928,817
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	7 months 9 days
Expiry date	August 12, 2021
Warrant Five
Statement [Line Items]
Warrants outstanding | shares	929,864
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	7 months 17 days
Expiry date	August 19, 2021
Warrant Six
Statement [Line Items]
Warrants outstanding | shares	102,696
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	8 months 12 days
Expiry date	September 13, 2021
Warrant Seven
Statement [Line Items]
Warrants outstanding | shares	102,812
Exercise price | $ / shares	$ 0.16
Weighted average remaining life (in years)	8 months 19 days
Expiry date	September 20, 2021
Warrant Eight
Statement [Line Items]
Warrants outstanding | shares	5,200,000
Exercise price | $ / shares	$ 0.10
Weighted average remaining life (in years)	1 year 3 months 14 days
Expiry date	April 16, 2022
Warrant Nine
Statement [Line Items]
Warrants outstanding | shares	5,416,700
Exercise price | $ / shares	$ 0.12
Weighted average remaining life (in years)	1 year 6 months 14 days
Expiry date	July 15, 2022
Warrant Ten
Statement [Line Items]
Warrants outstanding | shares	1,500,000
Exercise price | $ / shares	$ 0.05
Weighted average remaining life (in years)	1 year 7 months 24 days
Expiry date	August 25, 2022
Warrant Eleven
Statement [Line Items]
Warrants outstanding | shares	3,746,080
Exercise price | $ / shares	$ 0.31
Weighted average remaining life (in years)	1 year 8 months 8 days
Expiry date	September 09, 2022
Warrant Twelve
Statement [Line Items]
Warrants outstanding | shares	24,567,131
Exercise price | $ / shares	$ 0.12
Weighted average remaining life (in years)	1 year 10 months 9 days
Expiry date	November 09, 2022
Warrant Thirteen
Statement [Line Items]
Warrants outstanding | shares	500,000
Exercise price | $ / shares	$ 0.05
Weighted average remaining life (in years)	2 years 9 months 3 days
Expiry date	October 05, 2023

NOTE 20 EQUITY (Details)

NOTE 20 EQUITY (Details)	12 Months Ended
	Dec. 31, 2020 USD ($) $ / shares shares
Statement [Line Items]
Number of warrants exercise and shares issued | shares	50,290,026
Weighted average exercise price | $ / shares	$ 0.1056
Cash received	$ 5,313,064
Warrant liability transferred to share capital	5,376,697
Share capital	$ 10,689,762
Warrant One
Statement [Line Items]
Number of warrants exercise and shares issued | shares	1,000,000
Weighted average exercise price | $ / shares	$ 0.0937
Cash received	$ 93,691
Warrant liability transferred to share capital	121,464
Share capital	$ 215,156
Issue date	December 8, 2020
Warrant Two
Statement [Line Items]
Number of warrants exercise and shares issued | shares	909,090
Weighted average exercise price | $ / shares	$ 0.1249
Cash received	$ 113,565
Warrant liability transferred to share capital	97,647
Share capital	$ 211,212
Issue date	December 8, 2020
Warrant Three
Statement [Line Items]
Number of warrants exercise and shares issued | shares	9,125,000
Weighted average exercise price | $ / shares	$ 0.0781
Cash received	$ 712,724
Warrant liability transferred to share capital	958,652
Share capital	$ 1,671,375
Issue date	December 9, 2020
Warrant Four
Statement [Line Items]
Number of warrants exercise and shares issued | shares	7,364,515
Weighted average exercise price | $ / shares	$ 0.0937
Cash received	$ 690,262
Warrant liability transferred to share capital	675,387
Share capital	$ 1,365,648
Issue date	December 9, 2020
Warrant Five
Statement [Line Items]
Number of warrants exercise and shares issued | shares	5,512,264
Weighted average exercise price | $ / shares	$ 0.1250
Cash received	$ 688,872
Warrant liability transferred to share capital	308,191
Share capital	$ 997,063
Issue date	December 9, 2020
Warrant Six
Statement [Line Items]
Number of warrants exercise and shares issued | shares	2,000,000
Weighted average exercise price | $ / shares	$ 0.0785
Cash received	$ 157,060
Warrant liability transferred to share capital	267,897
Share capital	$ 424,957
Issue date	December 10, 2020
Warrant Seven
Statement [Line Items]
Number of warrants exercise and shares issued | shares	4,736,634
Weighted average exercise price | $ / shares	$ 0.0942
Cash received	$ 446,361
Warrant liability transferred to share capital	607,619
Share capital	$ 1,053,980
Issue date	December 10, 2020
Warrant Eight
Statement [Line Items]
Number of warrants exercise and shares issued | shares	5,828,618
Weighted average exercise price | $ / shares	$ 0.1256
Cash received	$ 732,353
Warrant liability transferred to share capital	484,975
Share capital	$ 1,217,328
Issue date	December 10, 2020
Warrant Nine
Statement [Line Items]
Number of warrants exercise and shares issued | shares	431,075
Weighted average exercise price | $ / shares	$ 0.1492
Cash received	$ 64,319
Warrant liability transferred to share capital	20,324
Share capital	$ 84,643
Issue date	December 10, 2020
Warrant Ten
Statement [Line Items]
Number of warrants exercise and shares issued | shares	2,064,515
Weighted average exercise price | $ / shares	$ 0.0941
Cash received	$ 194,201
Warrant liability transferred to share capital	407,762
Share capital	$ 601,963
Issue date	December 14, 2020
Warrant Eleven
Statement [Line Items]
Number of warrants exercise and shares issued | shares	2,192,728
Weighted average exercise price | $ / shares	$ 0.1254
Cash received	$ 275,015
Warrant liability transferred to share capital	367,169
Share capital	$ 642,184
Issue date	December 14, 2020
Warrant Twelve
Statement [Line Items]
Number of warrants exercise and shares issued | shares	5,300,000
Weighted average exercise price | $ / shares	$ 0.1258
Cash received	$ 666,562
Warrant liability transferred to share capital	672,239
Share capital	$ 1,338,801
Issue date	December 15, 2020
Warrant Thirteen
Statement [Line Items]
Number of warrants exercise and shares issued | shares	2,063,637
Weighted average exercise price | $ / shares	$ 0.1258
Cash received	$ 259,618
Warrant liability transferred to share capital	194,262
Share capital	$ 453,880
Issue date	December 17, 2020
Warrant Fourteen
Statement [Line Items]
Number of warrants exercise and shares issued | shares	1,700,000
Weighted average exercise price | $ / shares	$ 0.1240
Cash received	$ 210,722
Warrant liability transferred to share capital	187,746
Share capital	$ 398,468
Issue date	December 22, 2020
Warrant Fifteen
Statement [Line Items]
Number of warrants exercise and shares issued | shares	61,950
Weighted average exercise price | $ / shares	$ 0.1249
Cash received	$ 7,740
Warrant liability transferred to share capital	5,364
Share capital	$ 13,104
Issue date	December 28, 2020

NOTE 20 EQUITY (Details 1)

NOTE 20 EQUITY (Details 1)	12 Months Ended
	Dec. 31, 2020 $ / shares	Dec. 31, 2019 $ / shares	Dec. 31, 2018 $ / shares
Number of Share Options
Options outstanding, beginning	10,450,000	7,600,000	3,300,000
Options cancelled	6,967,761	(4,850,000)
Options granted	(7,583,333)	7,700,000	4,300,000
Exercisable	9,084,428
Weighted Average Exercise Price
Options outstanding, beginning	$ 0.16	$ 0.25	$ 0.10
Options cancelled	0.07	0.27
Options granted	0.14	$ 0.14	$ 0.37
Options outstanding, ending	0.08
Exercisable	$ 0.08

NOTE 20 EQUITY (Details 2)

NOTE 20 EQUITY (Details 2)	12 Months Ended
	Dec. 31, 2020 $ / shares	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Number of options outstanding	9,834,428
Number of options exercisable	9,084,428
Exercise price	$ 0.10
Weighted average exercise price	$ 0.10
Weighted average life of options (years)	2.68
Number of options outstanding	2,316,667
Number of options exercisable	2,316,667
Options outstanding, beginning	9,834,428	10,450,000	7,600,000	3,300,000
Number of options exercisable	9,084,428
Share Options One
Statement [Line Items]
Exercise price	$ 0.02
Weighted average exercise price	$ 0.02
Weighted average life of options (years)	2.40
Options outstanding, beginning	900,000
Number of options exercisable	900,000
Share Options Two
Statement [Line Items]
Exercise price	$ 0.26
Weighted average exercise price	$ 0.26
Weighted average life of options (years)	2.80
Options outstanding, beginning	250,000
Number of options exercisable	250,000
Share Options Three
Statement [Line Items]
Exercise price	$ 0.14
Weighted average exercise price	$ 0.14
Weighted average life of options (years)	1.46
Options outstanding, beginning	700,000
Number of options exercisable	700,000
Share Options Four
Statement [Line Items]
Exercise price	$ 0.05
Weighted average exercise price	$ 0.05
Weighted average life of options (years)	2.49
Options outstanding, beginning	2,749,666
Number of options exercisable	2,374,666
Share Options Five
Statement [Line Items]
Exercise price	$ 0.08
Weighted average exercise price	$ 0.08
Weighted average life of options (years)	0.79
Options outstanding, beginning	1,500,000
Number of options exercisable	1,500,000
Share Options Six
Statement [Line Items]
Exercise price	$ 0.06
Weighted average exercise price	$ 0.06
Weighted average life of options (years)	4.54
Options outstanding, beginning	1,150,000
Number of options exercisable	775,000
Share Options Seven
Statement [Line Items]
Exercise price	$ 0.21
Weighted average exercise price	$ 0.21
Weighted average life of options (years)	4.98
Options outstanding, beginning	18,095
Number of options exercisable	18,095
Share Options Eight
Statement [Line Items]
Exercise price	$ 0.12
Weighted average exercise price	$ 0.12
Weighted average life of options (years)	0.23
Options outstanding, beginning	250,000
Number of options exercisable	250,000

NOTE 20 EQUITY (Details 3)

NOTE 20 EQUITY (Details 3)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 20 EQUITY
Risk-free interest rate	0.20%-1.57%	1.34%	2.19%-2.37%
Expected life	1 - 5 years	3 - 5 years	5 years
Expected volatility	100%	100%	100%
Forfeiture rate	0%	0%	0%
Dividend rate	0%	0%	0%

NOTE 20 EQUITY (Details 4)

NOTE 20 EQUITY (Details 4)	12 Months Ended
	Dec. 31, 2020 $ / shares	Dec. 31, 2019 $ / shares	Dec. 31, 2018 $ / shares
Weighted Average Exercise Price
Options outstanding, beginning	$ 0.24	$ 0.31	$ 0
Options granted	0.12	0.16	0.31
Option Exercised	0.16
Option Expired	0.31
Options outstanding, ending	$ 0.13	$ 0.24	$ 0.31
Options outstanding, beginning	10,450,000	7,600,000	3,300,000
Options granted	(7,583,333)	7,700,000	4,300,000
Options outstanding, ending	9,834,428	10,450,000	7,600,000
Warrants
Weighted Average Exercise Price
Options outstanding, beginning	1,504,818	627,378	0
Options granted	1,916,000	877,440	627,378
Options Exercised	(489,850)
Options Expired	(627,068)
Options outstanding, ending	2,303,900	1,504,818	627,378

NOTE 20 EQUITY (Details 5)

NOTE 20 EQUITY (Details 5)	12 Months Ended
	Dec. 31, 2020 $ / shares shares
Statement [Line Items]
Number of warrants | shares	2,303,900
Weighted average exercise price ($C) | $ / shares	$ 0.13
Weighted average remaining life (in years)	1 year 6 months 14 days
Agent Share Purchase Warrants 1
Statement [Line Items]
Number of warrants | shares	363,900
Weighted average exercise price ($C) | $ / shares	$ 0.16
Weighted average remaining life (in years)	3 months
Expiry date	April 2, 2021
Agent Share Purchase Warrants 2
Statement [Line Items]
Number of warrants | shares	60,000
Weighted average exercise price ($C) | $ / shares	$ 0.16
Weighted average remaining life (in years)	4 months 2 days
Expiry date	May 3, 2021
Agent Share Purchase Warrants 3
Statement [Line Items]
Number of warrants | shares	60,000
Weighted average exercise price ($C) | $ / shares	$ 0.10
Weighted average remaining life (in years)	1 year 3 months 14 days
Expiry date	April 16, 2022
Agent Share Purchase Warrants 4
Statement [Line Items]
Number of warrants | shares	60,000
Weighted average exercise price ($C) | $ / shares	$ 0.12
Weighted average remaining life (in years)	1 year 6 months 14 days
Expiry date	July 15, 2022
Agent Share Purchase Warrants 5
Statement [Line Items]
Number of warrants | shares	1,760,000
Weighted average exercise price ($C) | $ / shares	$ 0.12
Weighted average remaining life (in years)	1 year 10 months 9 days
Expiry date	November 9, 2022

NOTE 20 EQUITY (Details 6)

NOTE 20 EQUITY (Details 6)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 20 EQUITY
Risk-free interest rate	0.24% - 0.34%	1.56% – 1.67%	1.87%
Expected life	2 years	2 years	2 years
Expected volatility	100%	100%	100%
Forfeiture rate	0%	0%	0%
Dividend rate	0%	0%	0%

NOTE 21 OPERATING EXPENSES (Det

NOTE 21 OPERATING EXPENSES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 21 OPERATING EXPENSES
Salaries and benefits	$ 1,763,761	$ 1,985,735	$ 1,786,804
Rent	46,885	84,924	272,768
Advertising and promotion	1,031,297	313,870	306,799
Telephone and internet	165,107	106,841	97,028
Penalties	471,000	165,000	0
Other	469,358	277,249	54,282
Operating expenses	$ 3,947,408	$ 2,933,619	$ 2,517,681

NOTE 22 RESTRUCTURING EXPENSE (

NOTE 22 RESTRUCTURING EXPENSE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 22 RESTRUCTURING EXPENSE
Restructuring expense	$ 0	$ 88,808	$ 110,424

NOTE 23 INCOME TAXES (Details)

NOTE 23 INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 23 INCOME TAXES
Loss before taxes	$ (17,066,311)	$ (4,301,663)	$ (3,789,918)
Combined Canadian federal and provincial income tax rates	27%	27%	27%
Expected income tax recovery	$ (4,607,900)	$ (1,161,450)	$ (1,023,280)
Items that cause an increase (decrease):
Effect of different tax rates in foreign jurisdiction	24,800	82,490	35,690
Non-deductible expenses less other permanent differences	217,225	(367,360)	294,780
Loss on change in fair value of warrant liability	3,209,435	0	0
Tax rate changes	(74,050)	8,700	152,650
Share issuance costs and other	(1,910)	(36,010)	1,690
Change in tax benefits not recognized	1,232,400	1,473,630	538,470
Income tax recovery	$ 0	$ 0	$ 0

NOTE 23 INCOME TAXES (Details 1

NOTE 23 INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
NOTE 23 INCOME TAXES
Non-capital losses	$ 19,890,140	$ 11,870,240
Property and equipment	(1,007,630)	31,080
Intangible assets	674,140	485,390
Right of use assets net of lease liability	13,530	25,060
Accrued fees and compensation	0	264,360
Share issue costs	308,660	340,880
Capital losses carried forward	5,420	5,420
Unrealized foreign exchange loss	1,880	1,880
Goodwill	2,216,710	2,266,520
Deferred tax assets, net	$ 22,102,850	$ 15,290,830

NOTE 24 SUPPLEMENTAL DISCLOSU_3

NOTE 24 SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 24 SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS
Shares issued for acquisition of Sun Valley	$ 0	$ 3,047,682	$ 0
Stock options granted for acquisition of Kai Medical	10,025	0	0
Warrants issued for acquisition of Kai Medical	10,025	0	0
Cash payable for the acquisition of LP&A	58,907	0	0
Stock options granted for acquisition of LP&A	344,110	0	0
Shares issued for acquisition of LP&A	1,147,925	0	0
Share-based payments	323,799	608,944	892,417
Shares issued for compensation	0	304,721	0
Shares returned to treasury	0	(477,180)	0
Shares returned to treasury	0	(477,180)	0
Shares issued as debt settlement	219,150	184,291	0
Shares issued as settlement of convertible debenture	621,353	189,735	0
Shares issued as settlement of accounts payable	0	483,098	0
Warrants issued to agents	49,782	66,405	0
Shares issued for services	547,641	122,932	0
Shares issued to agents	0	20,255	0
Vesting of escrow shares	193,025	0	0
Conversion of convertible debt to share purchase warrants	0	0	1,292,265
Shares issued to marketing services company	0	0	477,180
Shares issued to former CEO	0	0	477,180
Conversion of notes payable into units	0	0	114,567
Total non-cash transactions	$ 3,525,742	$ 4,073,703	$ 3,253,609

NOTE 25 FINANCIAL INSTRUMENTS_3

NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
Canadian dollar net monetary liabilities	$ 2,434,448	$ 2,434,448

NOTE 25 FINANCIAL INSTRUMENTS_4

NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
NOTE 25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
Increase/decrease in monetary assets and liabilities	$ 534,108	$ 316,186
Cash Balance	4,889,824	179,153
Total current liabilities	$ 7,000,937	$ 4,449,224

NOTE 26 RELATED PARTY TRANSAC_3

NOTE 26 RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
NOTE 26 RELATED PARTY TRANSACTIONS
Salaries and benefits	$ 341,601	$ 734,655	$ 1,063,748
Share-based payments	12,159	556,040	892,417
Directors fees	7,500	11,250	0
Key management compensation	$ 361,260	$ 1,301,945	$ 1,956,165

NOTE 27 MANAGEMENT OF CAPITAL_2

NOTE 27 MANAGEMENT OF CAPITAL (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
NOTE 27 MANAGEMENT OF CAPITAL
Deficit	$ (5,490,401)	$ (3,514,913)
Notes payable	708,361	969,891
Convertible debentures payable	0	427,320	$ 274,466	$ 1,835,225
Convertible notes payable	200,530	192,717	$ 0	$ 0
Current portion of loans payable	992,070	761,711
Loans payable	1,140,157	0
Gross	(2,449,283)	(1,163,274)
Less: cash	4,889,824	179,153
Net	$ (7,339,107)	$ (1,342,427)

NOTE 28 COMMITMENTS AND CONTI_3

NOTE 28 COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement [Line Items]
Accounts payable and accrued liabilities	$ 3,442,725	$ 1,874,990
Loans payable	2,132,227
Notes payable	708,361	969,891	$ 610,444
Convertible notes payable	200,530	192,717	0	$ 0
Lease liabilities, beginning	496,386	$ 734,896	$ 0
Total financial liabilities	6,980,229
Greater Than 5 Years
Statement [Line Items]
Accounts payable and accrued liabilities	0
Loans payable	996,533
Notes payable	0
Convertible notes payable	0
Lease liabilities, beginning	0
Total financial liabilities	996,533
Within 1 Year
Statement [Line Items]
Accounts payable and accrued liabilities	3,442,725
Loans payable	992,070
Notes payable	708,361
Convertible notes payable	200,530
Lease liabilities, beginning	241,138
Total financial liabilities	5,584,824
2 - 5 Years
Statement [Line Items]
Accounts payable and accrued liabilities	0
Loans payable	143,624
Notes payable	0
Convertible notes payable	0
Lease liabilities, beginning	255,248
Total financial liabilities	$ 398,872