Kelso (KIQSF) 20-F/A 6 Apr 22 2021 FY Annual report (foreign) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F/A
Amendment Flag	true
Document Period End Date	Dec. 31, 2021
Entity Central Index Key	0001161814
Entity Registrant Name	KELSO TECHNOLOGIES INC.
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-36685
Entity Incorporation, State or Country Code	Z4
Entity Address, Address Line One	13966 18B Avenue
Entity Address, City or Town	Surrey
Entity Address, State or Province	BC
Entity Address, Postal Zip Code	V4A 8J1
Entity Address, Country	CA
Title of 12(b) Security	Common Shares Without Par Value
Trading Symbol	KIQ
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	54,320,086
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Ex Transition Period	false
Entity Emerging Growth Company	true
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Auditor Firm ID	995
Auditor Location	Vancouver, Canada
Auditor Name	Smythe LLP
Amendment Description	EXPLANATORY NOTE Kelso Technologies Inc. is filing this Amendment No. 1 (the “Form 20-F/A”) to its Annual Report on Form 20-F for the period ended December 31, 2021 (the “Form 20-F”), which was filed with the Securities and Exchange Commission on April 1, 2022, to submit the Interactive Data File (as defined in Rule 11 of Regulation S-T) as Exhibit 101 to the Form 20-F/A in accordance with Rule 405 of Regulation S-T (Exhibit 101 was omitted from the Form 20-F in accordance with the 30-day grace period provided under Rule 405 of Regulation S-T). In addition, this Form 20-F/A is being filed for the purpose of amending the cover page of the Form 20-F to indicate that Kelso Technologies Inc. has filed Interactive Data Files required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months. Except as set forth above, this Form 20-F/A does not modify or update any of the disclosures in the Form 20-F. This Form 20-F/A speaks as of the time of filing of the Form 20-F, does not reflect events that may have occurred subsequent to such filing, and does not modify or update in any way disclosures made in the Form 20-F.
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	13966 18B Avenue
Entity Address, City or Town	Surrey
Entity Address, State or Province	BC
Entity Address, Postal Zip Code	V4A 8J1
Entity Address, Country	CA
Contact Personnel Name	James R. Bond
Local Phone Number	590.1525
City Area Code	604

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current
Cash	$ 3,377,464	$ 1,049,049
Accounts receivable	807,009	535,659
Prepaid expenses	161,490	162,739
Inventory	5,534,558	5,462,532
Total current assets	9,880,521	7,209,979
Property, plant and equipment	3,246,394	4,198,577
Deposit	127,643	0
Intangible assets	473,952	607,959
Total assets	13,728,510	12,016,515
Current
Accounts payable and accrued liabilities	1,118,573	814,777
Income tax payable	0	91,566
Current portion of lease liability	91,783	51,743
Total current liabilities	1,210,356	958,086
Long term portion of lease liability	195,930	97,506
Derivative warrant liability	267,111	0
Total liabilities	1,673,397	1,055,592
Shareholders' Equity
Capital Stock	27,123,039	23,366,542
Reserves	4,758,107	4,661,847
Deficit	(19,826,033)	(17,067,466)
Stockholders' equity	12,055,113	10,960,923
Total liabilities and stockholders' equity	$ 13,728,510	$ 12,016,515

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Capital Stock [Member]	Reserves [Member]	Deficit [Member]	Total
Balance at Sep. 30, 2018	$ 23,366,542	$ 3,892,811	$ (19,093,619)	$ 8,165,734
Balance (Shares) at Sep. 30, 2018	47,170,086
Share-based expense		345,498		345,498
Net income (loss) for the year			3,334,043	3,334,043
Balance at Dec. 31, 2019	$ 23,366,542	4,238,309	(15,759,576)	11,845,275
Balance (Shares) at Dec. 31, 2019	47,170,086
Share-based expense		423,538		423,538
Net income (loss) for the year			(1,307,890)	(1,307,890)
Balance at Dec. 31, 2020	$ 23,366,542	4,661,847	(17,067,466)	10,960,923
Balance (Shares) at Dec. 31, 2020	47,170,086
Share-based expense		133,645		133,645
Private placement, net of issue costs	$ 3,664,112			3,664,112
Private placement, net of issue costs (Shares)	7,000,000
Exercise of options	$ 92,385	(37,385)		55,000
Exercise of options (Shares)	150,000
Net income (loss) for the year			(2,758,567)	(2,758,567)
Balance at Dec. 31, 2021	$ 27,123,039	$ 4,758,107	$ (19,826,033)	$ 12,055,113
Balance (Shares) at Dec. 31, 2021	54,320,086

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement
Revenues	$ 7,425,707	$ 11,149,130	$ 20,550,682
Cost of Goods Sold	4,229,215	6,356,452	10,967,803
Gross Profit	3,196,492	4,792,678	9,582,879
Expenses
Office and administration	2,243,413	2,074,623	2,219,711
Management compensation	720,923	670,269	1,037,586
Research	1,697,497	1,391,712	1,129,007
Marketing	353,010	365,193	288,893
Travel	64,419	52,497	197,293
Accounting and legal	271,613	312,213	321,945
Share-based expense	133,645	423,538	345,498
Consulting	325,024	265,507	386,661
Investor relations	84,000	84,000	84,000
Foreign exchange (gain) loss	(78,428)	(11,254)	27,698
Amortization	437,865	140,178	69,271
Bad debts	2,000	0	(20,206)
Total Expenses	6,254,981	5,768,476	6,087,357
Income (Loss) Before the Following:	(3,058,489)	(975,798)	3,495,522
Interest income	0	30,966	0
Gain on sale of property, plant and equipment	8,389	0	0
Write-off of inventory	(117,403)	(114,066)	(62,402)
Gain on revaluation of derivative warrant liability	658,626	0	0
Unit issuance costs	(77,051)	0	0
Income (Loss) Before Taxes:	(2,585,928)	(1,058,898)	3,433,120
Income Tax Expense
Current	172,639	248,992	99,077
Net Income (Loss) and Comprehensive Income (Loss) for the Year	$ (2,758,567)	$ (1,307,890)	$ 3,334,043
Basic Gain (Loss) Per Share (in dollar per share)	$ (0.05)	$ (0.03)	$ 0.07
Diluted Gain (Loss) Per Share (in dollar per share)	$ (0.05)	$ (0.03)	$ 0.07
Weighted Average Number of Common Shares Outstanding
Basic (in shares)	53,082,689	47,170,086	47,170,086
Diluted (in shares)	53,082,689	47,170,086	48,186,522

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating Activities
Net income (loss)	$ (2,758,567)	$ (1,307,890)	$ 3,334,043
Items not involving cash:
Amortization	1,573,091	898,705	384,827
Write-off of inventory	117,403	114,066	62,402
Gain on sale of property, plant and equipment	8,389	0	0
Share-based expense	133,645	423,538	345,498
Bad debts (recovery)	2,000	0	(20,206)
Gain on revaluation of derivative warrant liability	(658,626)	0	0
Unrealized foreign exchange gain	(26,409)	(100)	(1,669)
Cash flows from (used in) operations before changes in working capital	(1,609,074)	128,319	4,104,895
Changes in non-cash working capital
Accounts receivable	(273,350)	1,288,904	(580,122)
Prepaid expenses	1,249	(66,112)	13,631
Inventory	(182,655)	(2,178,694)	213,283
Accounts payable and accrued liabilities	332,076	(754,343)	262,725
Income tax payable	(91,566)	20,225	(395,398)
Changes in non-cash working capital	(214,246)	(1,690,020)	(485,881)
Cash Provided by (Used in) Operating Activities	(1,823,320)	(1,561,701)	3,619,014
Investing Activities
Proceeds from disposition of property, plant and equipment	27,704	0	0
Acquisition of property, plant and equipment	(131,382)	(1,713,875)	(428,954)
Deposit on intangible assets	(127,643)	0	0
Acquisition of intangible assets	(169,973)	0	0
Cash Used in Investing Activities	(401,294)	(1,713,875)	(428,954)
Financing Activities
Issue of common shares, net of share issue costs	4,589,849	0	0
Exercise of options	55,000	0	0
Lease liability payments	(104,493)	(93,711)	(19,737)
Cash Provided by (Used in) Financing Activities	4,540,356	(93,711)	(19,737)
Foreign Exchange Effect on Cash	12,673	100	1,669
Inflow (Outflow) of Cash and Cash Equivalents	2,328,415	(3,369,187)	3,171,992
Cash and Cash Equivalents, Beginning of Year	1,049,049	4,418,236	1,246,244
Cash and Cash Equivalents, End of Year	$ 3,377,464	$ 1,049,049	$ 4,418,236

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
Nature Of Operations [Abstract]
NATURE OF OPERATIONS [Text Block]	1. NATURE OF OPERATIONS Kelso Technologies Inc. (the "Company") was incorporated under the laws of British Columbia on March 16, 1987. The Company designs, engineers, markets, produces and distributes various proprietary pressure relief valves and manway securement systems designed to reduce the risk of environmental harm due to non-accidental events in the transportation of hazardous commodities via railroad tank cars. In addition, the Company is an engineering development company specializing in proprietary service equipment used in transportation applications. The Company trades on the Toronto Stock Exchange ("TSX") under the symbol "KLS", and the New York Stock Exchange ("NYSE") under the trading symbol "KIQ". The Company listed on the TSX on May 22, 2014 and on the NYSE on October 14, 2014. The Company's head office is located at 13966 18B Avenue, South Surrey, British Columbia, V4A 8J1. In March 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak and the related adverse public health developments have adversely affected workforces, economies, and financial markets, leading to a global economic downturn. Governments and central banks have reacted with significant monetary and fiscal interventions designed to stabilize economic conditions. The duration and impact of the COVID-19 outbreak is unknown at this time, as is the efficacy of the government and central bank interventions. It is not possible to reliably estimate the length and severity of these developments and the impact on the financial results and condition of the Company in future periods.

BASIS OF PREPARATION

BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2021
Basis Of Preparation [Abstract]
BASIS OF PREPARATION [Text Block]	2. BASIS OF PREPARATION (a) These consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards ("IFRS"), as issued by the International Accounting Standards Board ("IASB"). These consolidated financial statements have been prepared under the historical cost basis, except for financial instruments, which are stated at their fair values. These consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. (b) The consolidated financial statements include the accounts of the Company and its integrated wholly owned subsidiaries, Kelso Technologies (USA) Inc., Kel-Flo Industries Inc. (formerly Kelso Innovative Solutions Inc.), KIQ Industries Inc., and KXI Wildertec Industries Inc., which are all Nevada, USA corporations except KIQ X Industries Inc., and KXI Wildertec Industries Inc., which were incorporated in British Columbia. Intercompany transactions and balances have been eliminated on consolidation. A subsidiary is consolidated from the date upon which control is acquired by the Company and all material intercompany transactions and balances have been eliminated on consolidation. Control is achieved when the Company 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. (c) The functional and presentation currency of the Company and its subsidiaries is the US dollar ("USD"). (d) The preparation of consolidated financial statements in conformity with IFRS requires the Company's management to undertake a number of judgments, estimates and assumptions that affect amounts reported in the consolidated financial statements and notes thereto. Actual amounts may ultimately differ from these estimates and assumptions. The Company reviews its estimates and underlying assumptions on an ongoing basis. Revisions are recognized in the period in which the estimates are revised and may impact future periods. Significant management judgments The following are significant management judgments in applying the accounting policies of the Company that have the most significant effect on recognition and measurement of assets, liabilities, income and expenses: (i) The extent to which deferred tax assets can be recognized is based on an assessment of the probability of the Company generating future taxable income against which the deferred tax assets can be utilized. In addition, significant judgment is required in classifying transactions and assessing probable outcomes of tax positions taken, and in assessing the impact of any legal or economic limits or uncertainties in various tax jurisdictions. Significant management judgments (Continued) (ii) The functional currency for the Company and its subsidiaries is the currency of the primary economic environment in which the entity operates. The Company has determined its functional currency and that of its subsidiaries is the USD. Determination of functional currency may involve certain judgments to determine the primary economic environment and the Company reconsiders the functional currency of its entities if there is a change in events and conditions that determined the primary economic environment. (iii) The application of the Company's accounting policy for research and development expenditures requires judgment in determining whether an activity is determined to be research or development, and if deemed to be development, whether it is probable that future economic benefits will flow to the Company, which may be based on assumptions about future events or circumstances. Estimates and assumptions may change if new information becomes available. If new information becomes available indicating that it is unlikely that future economic benefits will flow to the Company, the amount capitalized is written off to profit or loss in the period the new information becomes available. (iv) The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, twelve months from the end of the reporting period. Estimation uncertainty Information about estimates and assumptions that have the most significant effect on the recognition and measurement of assets, liabilities, income and expenses is provided below. Actual results may be substantially different. Estimation uncertainty (Continued) (i) Impairment of long-lived assets Long-lived assets consist of intangible assets and property, plant and equipment. At the end of each reporting period, the Company reviews the carrying amounts of its long-lived assets to determine whether there is any indication that the carrying amount is not recoverable. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When an individual asset does not generate independent cash flows, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. 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 groups of assets. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Recoverable amount is the higher of fair value less costs of disposal and value in use. Fair value is determined as the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. (ii) Useful lives of depreciable assets The Company reviews its estimate of the useful lives of depreciable assets at each reporting date, based on the expected utilization of the assets. Uncertainties in these estimates relate to technical obsolescence that may change the utilization of certain intangible assets and equipment. (iii) The Company estimates the net realizable value of inventories, taking into account the most reliable evidence available at each reporting date. The future realization of these inventories may be affected by future technology or other market-driven changes that may reduce future selling prices. A change to these assumptions could impact the Company's inventory valuation and impact gross margins. (iv) The Company grants share-based awards to certain officers, employees, directors and other eligible persons. For equity settled awards, the fair value is charged to the consolidated statements of operations and comprehensive income (loss) and credited to the reserves, over the vesting period using the graded vesting method, after adjusting for the estimated number of awards that are expected to vest. The Company measures the cost of equity-settled transactions by reference to the fair value of the equity instruments at the date at which they are granted for share-based payments made to employees or others providing similar services. Estimating fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determining the most appropriate inputs to the valuation model including the fair value of the underlying common shares, the expected life of the share option or warrant, volatility and dividend yield and making assumptions about them. Changes in these assumptions can materially affect the fair value estimate, and therefore, the existing models do not necessarily provide a reliable measure of the fair value of the Company's share-based awards. Warrant liabilities are accounted for as derivative liabilities as they are exercisable in Canadian dollars (note 10). (v) Allowance for credit losses The Company provides for doubtful debts by analyzing the historical default experience and current information available about a customer's credit worthiness on an account-by-account basis. Uncertainty relates to the actual collectability of customer balances that can vary from the Company's estimation. (vi) Lease liability The Company uses estimation in determining the incremental borrowing rate used to measure the lease liability, specific to the asset, underlying currency, and geographic location. Where the rate implicit in the lease is not readily determinable, the discount rate of the lease obligations is estimated using a discount rate similar to the Company's specific borrowing rate. This rate represents the rate that the Company would incur to obtain the funds necessary to purchase the asset of a similar value, with similar payment terms and security in a similar environment. The Company applies judgment in determining whether the contract contains an identified asset, whether they have the right to control the asset, and the lease term. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. (e) Approval of the consolidated financial statements The consolidated financial statements of the Company for year ended December 31, 2021 were approved and authorized for issue by the Board of Directors on March 24, 2022. (f) The Company has performed an assessment of new standards issued by the IASB that are not yet effective. The Company has assessed that the impact of adopting these accounting standards on its consolidated financial statements would not be significant.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES [Text Block]	3. SIGNIFICANT ACCOUNTING POLICIES The following is a summary of significant accounting policies: (a) Inventory Inventory components include raw materials and supplies used to assemble valves and manway covers, as well as finished valves and manway covers. All inventories are recorded at the lower of cost on a weighted average basis and net realizable value. The stated value of all inventories includes purchase and assembly costs of all raw materials and supplies, and attributable overhead and amortization. A regular review is undertaken to determine the extent of any provision for obsolescence. (b) Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. A change in the expected useful life of the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and treated as changes in accounting estimates. Intangible assets with indefinite useful lives are not amortized, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. The Company amortizes intangible assets with finite lives on a straight-line basis over their estimated useful lives as follows: Patents - 5 years Rights - 2 years Intellectual Property - 7 years Amortization begins when the intangible asset is ready for use. Product and technology development costs, which meet the criteria for deferral and are expected to provide future economic benefits with reasonable certainty, are deferred and amortized over the estimated life of the products or technology once commercialization commences. (c) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated amortization. Leasehold improvements and prototypes are amortized on a straight-line basis over the lease term and estimated useful life respectively. Amortization is calculated over the estimated useful life of the property, plant and equipment at the following annual rates: Building - 4% declining-balance Production equipment - 20% declining-balance Vehicles - 30% declining-balance Leasehold improvements - 5 year straight-line Prototypes - 2 year straight-line (d) Revenue recognition Revenues from the sale of pressure relief valves, manway securement systems and related products are recognised when all the performance obligations identified in the customer contract, typically consisting of a purchase order, are satisfied. The performance obligations in a typical purchase order are the manufacture of the pressure relief valve, manway securement system and related accessories and delivery of those items. The Company recognizes revenue when collection is reasonably assured. (e) Impairment of long-lived assets The Company's tangible and intangible assets are reviewed for any indication of impairment at each statement of financial position date. If indication of impairment exists, the asset's recoverable amount is estimated. An impairment loss is recognized when the carrying amount of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflow from other assets or groups of assets. The recoverable amount is the greater of the asset's fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs. (f) (i) Current and deferred income taxes Income tax expense, consisting of current and deferred tax expense, is recognized in the consolidated statements of operations and comprehensive income (loss). Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period-end, adjusted for amendments to tax payable with regard to previous years. Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income (loss) in the period that substantive enactment occurs. A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. (ii) Effective January 1, 2007, the state of Texas enacted an annual franchise tax known as the Texas margin tax, which is equal to 0.75% of the lesser of: (a) 70% of a taxable entity's revenue in Texas; and (b) 100% of total revenue in Texas less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. A provision for the margin tax owing has been recorded in the consolidated statements of operations and comprehensive income (loss). (g) The accounts of foreign balances and transactions are translated into USD as follows: (i) (ii) (iii) Gains and losses arising from translation of foreign currency are included in the determination of net income (loss). (h) The Company presents basic earnings per share data for its common shares, calculated by dividing the earnings attributable to common shareholders of the Company by the weighted average number of shares outstanding during the period. The Company uses the treasury stock method for calculating diluted earnings per share. Under this method the dilutive effect on earnings per share is calculated on the use of the proceeds that could be obtained upon exercise of options, warrants and similar instruments. It assumes that the proceeds of such exercise would be used to purchase common shares at the average market price during the period. However, the calculation of diluted loss per share excludes the effects of various conversions and exercise of options and warrants that would be anti-dilutive. (i) The Company has a stock option plan, restricted share unit plan, and deferred share unit plan, which are described in note 11. The Company grants equity-settled share-based expense to directors, officers, employees, and consultants. Share-based expense to employees is measured at the fair value of the equity instruments at the grant date. The fair value of share options is measured using the Black-Scholes option pricing model. Restricted and deferred share units are measured using the fair value of the shares on the grant date. The share-based expense to employees is recognized over the vesting period using the graded vesting method. Fair value of share-based expenses for non-employees is recognized and measured at the date the goods or services are received based on the fair value of the goods or services received. If it is determined that the fair value of goods and services received cannot be reliably measured, the share-based expense is measured at the fair value of the equity instruments issued. For both employees and non-employees, the fair value of share-based expense is recognized on the consolidated statements of operations and comprehensive income (loss), with a corresponding increase in reserves. The amount recognized as expense is adjusted to reflect the number of share-based awards expected to vest. Consideration received on the exercise of stock options is recorded in capital stock and the related share-based expense in reserves is transferred to capital stock. (j) Proceeds from the exercise of stock options and warrants are recorded as capital stock in the amount for which the option or warrant enabled the holder to purchase a share in the Company. Any previously recorded share-based expense included in the share-based expenses reserve is transferred to capital stock on exercise of options. Capital stock issued for non-monetary consideration is valued at the closing market price at the date of issuance. The proceeds from the issuance of units are allocated between common shares and warrants based on the residual value method. Under this method, the proceeds are allocated first to capital stock based on the fair value of the common shares at the time the units are priced and any residual value is allocated to the warrants reserve. Consideration received for the exercise of warrants is recorded in capital stock, and any related amount recorded in warrants reserve is transferred to capital stock. Canadian dollar denominated share purchase warrants are classified as a derivative warrant liability under the principles of IFRS 9 Financial Instruments Financial Instruments: Presentation (k) (i) Financial assets Initial recognition and measurement A financial asset is measured initially at fair value plus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. On initial recognition, a financial asset is classified as measured at amortized cost or fair value through profit or loss. A financial asset is measured at amortized cost if it meets the conditions that i) the asset is held within a business model whose objective is to hold assets to collect contractual cash flows, ii) 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, and iii) is not designated as fair value through profit or loss. Subsequent measurement The subsequent measurement of financial assets depends on their classification as follows: Financial assets at fair value through profit or loss Financial assets measured at fair value through profit and loss are carried in the consolidated statements of financial position at fair value with changes in fair value therein, recognized in the consolidated statements of operations and comprehensive income (loss). The Company classifies cash as measured at fair value through profit or loss. Financial assets measured at amortized cost A financial asset is subsequently measured at amortized cost, using the effective interest method and net of any impairment allowance. The Company classifies accounts receivable and prepaid expenses as measured at amortized cost. Derecognition A financial asset or, where applicable, a part of a financial asset or part of a group of similar financial assets is derecognized when: • • (ii) Financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognized when it is extinguished, discharged, cancelled or when it expires. Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities subsequently measured at amortized cost. All interest-related charges are reported in profit or loss within interest expense, if applicable. Amortized cost A financial liability at amortized cost is initially measured at fair value less transaction costs directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies accounts payable and accrued liabilities, income tax payable and lease liabilities as measured at amortized cost. Fair value through profit or loss ("FVTPL") A financial liability measured at FVTPL is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is remeasured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company's derivative warrant liability is classified as measured at fair value through profit or loss. Derecognition The Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of loss and comprehensive loss. (iii) Fair value hierarchy The Company categorizes financial instruments measured at fair value at one of three levels according to the reliability of the inputs used to estimate fair values. The fair value of financial assets and financial liabilities included in Level 1 are determined by reference to quoted prices in active markets for identical assets and liabilities. Financial assets and liabilities in Level 2 are valued using inputs other than quoted prices for which all significant inputs are based on observable market data. Level 3 valuations are based on inputs that are not based on observable market data. (l) At inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The Company, as lessee, is required to recognize a right-of-use asset ("ROU asset"), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments. IFRS 16 Leases The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment. Lease payments included in the measurement of the lease liability are comprised of: • • • • • • The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred. The ROU assets are presented within "Property, plant and equipment" and the lease liabilities are presented in "Lease liability" on the consolidated statements of financial position.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2021
Capital Management [Abstract]
CAPITAL MANAGEMENT [Text Block]	4. CAPITAL MANAGEMENT The Company considers its capital to be comprised of shareholders' equity. The Company's objectives in managing its capital are to maintain its ability to continue as a going concern and to further develop its business. To effectively manage the Company's capital requirements, the Company has a planning and budgeting process in place to meet its strategic goals. 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. Management reviews the capital structure on a regular basis to ensure the above objectives are met. There have been no changes to the Company's approach to capital management during the year ended December 31, 2021. There are no externally imposed restrictions on the Company's capital.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract]
FINANCIAL INSTRUMENTS [Text Block]	5. FINANCIAL INSTRUMENTS Financial instruments are agreements between two parties that result in promises to pay or receive cash or equity instruments. The Company's financial instruments classified as level 1 in the fair value hierarchy are cash, accounts receivable, accounts payable and accrued liabilities and income tax payable, as their carrying values approximate their fair values due to their short-term nature. The lease liability and derivative warrant liability are classified as level 3. The Company has exposure to the following risks from its use of financial instruments: • Credit risk; • Liquidity risk; and • Market risk. (a) Credit risk Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Cash is placed with major Canadian and US financial institutions and the Company's concentration of credit risk for cash and maximum exposure thereto is $3,377,464 (2020 - $1,049,049). With respect to its accounts receivable, the Company assesses the credit rating of all customers and maintains provisions for potential credit losses, and any such losses to date have been within management's expectations. The Company's credit risk with respect to accounts receivable and maximum exposure thereto is $807,009 (2020 - $535,659). The Company's concentration of credit risk for accounts receivable with respect to its significant customers is as follows: Customer A is $93,865 (2020 - $105,820), Customer B is $25,009 (2020 - $15,349), Customer C is $47,250 (2020 - $Nil), and Customer D is $155,520 (2020 - $150,300) (Note 16). To reduce the credit risk of accounts receivable, the Company regularly reviews the collectability of the accounts receivable to ensure there is no indication that these amounts will not be fully recoverable. The Company's aging of accounts receivable, excluding goods and services tax receivable, at December 31, 2021 and 2020 is as follows: December 31, 2021 December 31, 2020 Current $ 341,746 $ 227,308 1 - 60 days 319,346 195,231 61 days and over 27,952 20,910 $ 689,044 $ 443,449 (b) Liquidity risk is the risk that the Company will be unable to meet its financial obligations as they fall due. The Company's approach to managing liquidity risk is to ensure, as far as possible, that it will have sufficient liquid funds to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation. At December 31, 2021, the Company has $3,377,464 (2020 - $1,049,049) of cash to settle current liabilities of $1,210,356 (2020 - $958,086) consisting of the following: accounts payable and accrued liabilities of $1,118,573 (2020 - $814,777), income tax payable of $Nil (2020 - $91,566) and current portion of lease liability of $91,783 (2020 - $51,743). All payables classified as current liabilities are due within a year. The amount of the Company's remaining undiscounted contractual maturities for the lease liabilities is approximately $307,456 (2020 - $100,709) which is due between one to five years (Note 9). (c) Market risk The significant market risks to which the Company could be exposed are interest rate risk and currency risk. (i) Interest rate risk is the risk that the fair value or future cash flows will fluctuate as a result of changes in market interest rates. The Company is not exposed to significant interest rate risk. (ii) The Company is exposed to currency risk to the extent expenditures incurred or funds received, and balances maintained by the Company are denominated in Canadian dollars ("CAD"). The Company does not manage currency risk through hedging or other currency management tools. As at December 31, 2021 the Company had the following net monetary assets denominated in CAD (amounts presented in USD): December 31, 2021 December 31, 2020 Cash $ 1,210,548 $ 52,084 Accounts receivable 116,186 92,210 Accounts payable and accrued liabilities (116,573 ) (109,519 ) $ 1,210,161 $ (34,775 ) Based on the above, assuming all other variables remain constant, a 1% (2020 - 2%) weakening or strengthening of the USD against the CAD would result in approximately $12,102 (2020 - $696) foreign exchange loss or gain in the consolidated statements of operations and comprehensive income (loss).

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2021
Inventory [Abstract]
INVENTORY [Text Block]	6. INVENTORY December 31, 2021 December 31, 2020 Finished goods $ 172,865 $ 124,290 Raw materials and supplies 5,361,693 5,338,242 $ 5,534,558 $ 5,462,532 Included in cost of goods sold is $3,091,973 (2020 - $4,937,761; 2019 - $9,443,243) of direct material costs recognized as expense. Inventory write-off during the year was $117,403 (2020 - $114,066; 2019 - $62,402).

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT [Text Block]	7. PROPERTY, PLANT AND EQUIPMENT Leasehold Production Cost Land Building Improvements Equipment Prototypes ROU Asset Total Balance, December 31, 2019 $ 12,558 $ 2,955,901 $ 43,715 $ 817,148 $ 970,394 $ 117,004 $ 4,916,720 Additions - 8,082 - 175,467 1,527,451 - 1,711,000 Balance, December 31, 2020 $ 12,558 $ 2,963,983 $ 43,715 $ 992,615 $ 2,497,845 $ 117,004 $ 6,627,720 Additions - - - 63,465 85,156 199,466 348,087 Disposals - - - (31,854 ) - - (31,854 ) Balance, December 31, 2021 $ 12,558 $ 2,963,983 $ 43,715 $ 1,024,226 $ 2,583,001 $ 316,470 $ 6,943,953 Accumulated Amortization Balance, December 31, 2019 $ - $ 613,709 $ 37,241 $ 579,506 $ 284,058 $ 12,212 $ 1,526,726 Amortization - 93,849 1,295 67,784 665,597 73,892 902,417 Balance, December 31, 2020 $ - $ 707,558 $ 38,536 $ 647,290 $ 949,655 $ 86,104 $ 2,429,143 Amortization - 90,257 1,036 76,346 1,027,480 80,766 1,275,885 Disposals - - - (7,469 ) - - (7,469 ) Balance, December 31, 2021 $ - $ 797,815 $ 39,572 $ 716,167 $ 1,977,135 $ 166,870 $ 3,697,559 Carrying Value December 31, 2021 $ 12,558 $ 2,166,168 $ 4,143 $ 308,059 $ 605,866 $ 149,600 $ 3,246,394 December 31, 2020 $ 12,558 $ 2,256,425 $ 5,179 $ 345,325 $ 1,548,190 $ 30,900 $ 4,198,577 Included in cost of goods sold is $131,580 (2020 - $134,067; 2019 - $131,617) of amortization related to property, plant and equipment. Included in expenses is $437,865 (2020 - $140,178; 2019 - $69,271) of amortization related to property, plant and equipment. Included in inventory is $6,774 (2020 - $3,712; 2019 - $1,476) of amortization related to property, plant and equipment. Included in research is $1,011,445 (2020 - $624,460; 2019 - $183,939) of amortization related to property, plant and equipment. Included in prototype additions are vehicles under lease of $73,223 (2020 - $66,025; 2019 - $79,668).

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS [Text Block]	8. INTANGIBLE ASSETS Cost Patent Rights Intellectual Property Total Balance, December 31, 2019 and 2020 $ 40,840 $ 672,959 $ - $ 713,799 Additions - - 169,973 169,973 Balance, December 31, 2021 $ 40,840 $ 672,959 $ 169,973 $ 883,772 Accumulated Amortization Balance, December 31, 2019 $ 40,840 $ 65,000 $ - $ 105,840 Amortization - - - - Balance, December 31, 2020 $ 40,840 $ 65,000 $ - $ 105,840 Amortization - 303,980 - 303,980 Balance, December 31, 2021 $ 40,840 $ 368,980 $ - $ 409,820 Carrying Value December 31, 2021 $ - $ 303,979 $ 169,973 $ 473,952 December 31, 2020 $ - $ 607,959 $ - $ 607,959 During the year ended December 31, 2010, the Company entered into an agreement to acquire a patent related to their manway securement systems. The Company is obligated to pay a 5% royalty in accordance with the agreement (Note 16). On November 10, 2016, the Company entered into a technology development agreement to acquire all intellectual property rights (the "Products") of G & J Technologies, Inc. (the "Vendor") for consideration of $217,946, consisting of $25,000 in cash and 250,000 common shares with a fair value of $192,946. The shares were issued during the year ended December 31, 2017. On November 10, 2016, the Vendor also entered into a consulting agreement with the Company for a fee of $10,000 per month. In addition, the Company will pay an additional $75,000 in cash and issue 750,000 common shares of the Company to the Vendor based on the following milestones: • • • The Company is also required to pay a royalty to the Vendor of 2.5% of the net sales earned by the Company, to be paid within 30 days of the end of each calendar quarter. As at December 31, 2021 the Company has not earned any revenue from the sale of the Products. On March 3, 2021, the Company terminated the technology development agreement, including the consulting agreement for $10,000 per month. The Company will still maintain all intellectual property rights acquired under the agreement and will still be liable for the 2.5% royalty. This termination is currently in the arbitration process pursuant to the terms of the agreement. On October 25, 2021, the Company entered into a technology services agreement with a third-party developer (the "Agreement") to further develop its internal intellectual property related to the active suspension control system for no road vehicles. The Agreement consists of total payments of $650,734 ($825,000 CAD) over the term which is estimated to be eight months. Intellectual property developed under the Agreement will be the property of the Company and certain background technology of the developer will be licensed by the Company for the purposes of manufacturing and selling the related products. The royalty payment for the license will be $27,000 CAD per year for a period of 10 years (the "License Fee") with the first-year fee waived and the second year discounted 50%. If the Company purchases a minimum of 10 control systems designed under the Agreement in any year, the License Fee for that year will be waived. The Company may receive an unrestricted license to use the background technology of the developer at any time by paying the cumulative remaining License Fees plus a one-time payment of $50,000. During the year ended December 31, 2021, the Company incurred a total of $56,416 (2020 - $Nil) with this vendor which was capitalized to intellectual property. In addition, the Company had a deposit of $127,643 (2020 - $Nil) at December 31, 2021 to be applied over the term of the Agreement.

LEASE LIABILITY

LEASE LIABILITY	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
LEASE LIABILITY [Text Block]	9. LEASE LIABILITY The Company has lease agreements for its warehouse space in Kelowna, British Columbia and for vehicles used in the development of prototypes (Note 7). The continuity of the lease liability for the years ended December 31, 2021 and 2020 is as follows: Lease liability Warehouse Vehicles Total Lease liability, as of December 31, 2019 $ 104,785 $ 72,150 $ 176,935 Additions - 66,025 66,025 Lease payments (77,009 ) (22,586 ) (99,595 ) Lease interest 3,642 2,242 5,884 Lease liability, as of December 31, 2020 $ 31,418 $ 117,831 $ 149,249 Additions 199,466 43,491 242,957 Lease payments (84,353 ) (31,769 ) (116,122 ) Lease interest 6,757 4,871 11,628 Leasing liability, as of December 31, 2021 $ 153,288 $ 134,424 $ 287,712 Current portion $ 65,886 $ 25,896 $ 91,783 Long-term portion 87,402 108,528 195,930 $ 153,288 $ 134,424 $ 287,712 The Company's non-current contractual lease obligations are as follows: Year Amount 2022 $ 103,404 2023 135,419 2024 37,855 2025 12,342 2026 7,049 2027 7,049 2028 4,338 $ 307,456

DERIVATIVE WARRANT LIABILITY

DERIVATIVE WARRANT LIABILITY	12 Months Ended
	Dec. 31, 2021
Derivative Warrant Liability [Abstract]
DERIVATIVE WARRANT LIABILITY [Text Block]	10. DERIVATIVE WARRANT LIABILITY The Company's derivative warrant liability arises as a result of the issuance of warrants exercisable in CAD. As the denomination is different from the Company's USD functional currency, the Company recognizes a derivative liability for these warrants and remeasures the liability at the end of each reporting period. Changes in respect of the Company's derivative warrant liability are as follows: Balance, December 31, 2019 and 2020 $ - Fair value of warrants issued 925,737 Fair value adjustment (658,626 ) Balance, December 31, 2021 $ 267,111 Valuation of the derivative warrant liability requires the use of highly subjective estimates and assumptions. The expected volatility used is based on the Company's historical share prices. The risk-free interest rate for the periods within the expected life of the warrants is based on Canadian government benchmark bond with an approximate equivalent term. The expected life is based on the contractual term. Changes in the underlying assumptions can materially affect the fair value estimates. On December 31, 2021, the Company revalued the derivative warrant liability at an estimated fair value of $267,111. The Company uses an option pricing model to estimate the liability's fair value. The following weighted average assumptions were used: As of December 31, 2021 At Issuance - Risk-free interest rate 0.95% 0.28% Expected life 1.17 years 2.00 years Annualized volatility 96.32% 81.02% Dividend yield 0.00% 0.00% Fair value per warrant $0.08 $0.26

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2021
Disclosure Of Capital Stock Explanatory [Abstract]
CAPITAL STOCK [Text Block]	11. CAPITAL STOCK Authorized: Unlimited Class A non-cumulative, preferred shares without par value, of which 5,000,000 are designated Class A, convertible, voting, preferred shares. No preferred shares have been issued. Unlimited common shares without par value. a) During the year ended December 31, 2021, the Company issued 7,000,000 units at $0.91 CAD per unit pursuant to a private placement for gross proceeds of $4,922,510 ($6,370,000 CAD). Each unit consists of one common share and one-half share purchase warrant expiring two years from the date of issue. Each whole warrant entitles the holder thereof to acquire one common share at a price of $1.15 CAD in year one and $1.30 CAD in year two. At issuance, the remainder of the proceeds from the private placement financings, after subtracting the value of the derivative warrant liability (note 10) in the amount of $925,737, totaled $3,996,773 and was allocated to issued capital using the residual method. In connection with the private placement, the Company incurred issuance costs of $409,712, of which $77,051 was recorded as unit issuance costs in the consolidated statements of operations and comprehensive income (loss). During the year ended December 31, 2021, the Company issued 150,000 shares pursuant to the exercise of stock options for gross proceeds of $55,000. A value of $37,385 was transferred from reserves to share capital as a result. There were no share issuances during the year ended December 31, 2020. (b) The Company has a stock option plan (the "Plan") available to employees, directors, officers and consultants with grants under the Plan approved from time to time by the Board of Directors. Under the Plan, the Company is authorized to issue options to purchase an aggregate of up to 10% of the Company's issued and outstanding common shares. Each option can be exercised to acquire one common share of the Company. The exercise price for an option granted under the Plan may not be less than the market price at the date of grant less a specified discount dependent on the market price. Options to purchase common shares have been granted to directors, employees and consultants as follows: Exercise Expiry December 31, December 31, Price Date 2020 Granted Exercised Expired 2021 $1.30 August 18, 2021 1,175,000 - - (1,175,000 ) - $0.90 July 6, 2022 50,000 - - - 50,000 $0.30 November 28, 2022 750,000 - (100,000 ) - 650,000 $0.57 April 17, 2023 200,000 - - - 200,000 $0.50 August 20, 2023 750,000 - (50,000 ) - 700,000 $1.45 May 17, 2024 10,000 - - - 10,000 $0.78 August 19, 2024 700,000 - - - 700,000 $0.82 November 8, 2024 10,000 - - - 10,000 $0.76 February 11, 2025 200,000 - - - 200,000 $0.75 August 18, 2025 750,000 - - - 750,000 Total outstanding 4,595,000 - (150,000 ) (1,175,000 ) 3,270,000 Total exercisable 3,721,667 - (150,000 ) (1,175,000 ) 2,953,333 Exercise Expiry December 31, December 31, Price Date 2019 Granted Exercised Expired 2020 $1.30 August 18, 2021 1,175,000 - - - 1,175,000 $0.90 July 6, 2022 50,000 - - - 50,000 $0.30 November 28, 2022 750,000 - - - 750,000 $0.57 April 17, 2023 200,000 - - - 200,000 $0.50 August 20, 2023 750,000 - - - 750,000 $1.45 May 17, 2024 10,000 - - - 10,000 $0.78 August 19, 2024 700,000 - - - 700,000 $0.82 November 8, 2024 10,000 - - - 10,000 $0.76 February 11, 2025 - 200,000 - - 200,000 $0.75 August 18, 2025 - 750,000 - - 750,000 Total outstanding 3,645,000 950,000 - - 4,595,000 Total exercisable 2,831,667 316,665 - - 3,721,667 A summary of the Company's stock options as at December 31, 2021 and 2020, and changes for the years then ended are as follows: Weighted Average Exercise Number Price Outstanding, December 31, 2019 3,645,000 $ 0.78 Granted 950,000 $ 0.75 Outstanding, December 31, 2020 4,595,000 $ 0.78 Exercised (150,000 ) $ 0.37 Expired (1,175,000 ) $ 1.30 Outstanding, December 31, 2021 3,270,000 $ 0.61 The weighted average contractual life for the remaining options at December 31, 2021 is 2.22 years (2020 - 2.52). Share-based expense Share-based expense of $108,696 (2020 - $423,538; 2019 - $345,498) was recognized in the year ended December 31, 2021 for stock options. The share-based expense relates to options granted during December 31, 2020 and 2019, which vest over time. The fair value of stock options is estimated using the Black-Scholes option pricing model with the following weighted average assumptions: Year ended Year ended December 31, December 31, Risk-free interest rate (average) 0.51% 1.32% Estimated volatility (average) 67.29% 69.93% Expected life in years 5.00 5.00 Expected dividend yield 0.00% 0.00% Estimated forfeitures 0.00% 0.00% Grant date fair value per option $ 0.38 $ 0.45 Option pricing models require the use of highly subjective estimates and assumptions. The expected volatility assumption is based on the historical and implied volatility of the Company's common share price on the TSX. The risk-free interest rate assumption is based on yield curves on Canadian government zero-coupon bonds with a remaining term equal to the stock options' expected life. The Company uses historical data to estimate option exercise, forfeiture and employee termination within the valuation model. (c) Warrants outstanding as at December 31, 2021 are summarized below: Share purchase warrants Weighted average Outstanding, December 31, 2019 and 2020 - $ - Issued 3,500,005 $ 0.91 (1) Outstanding and exercisable, December 31, 2021 3,500,005 $ 0.91 (1) The warrants outstanding at December 31, 2021 expire on March 4, 2023 and have a remaining life of 1.17 years at December 31, 2021. (d) On April 28, 2021, the Company implemented a Restricted Share Unit Plan (the "RSU Plan"). Pursuant to the RSU Plan, the Company will grant restricted share units ("RSUs") to directors, officers, employees, and consultants for services as approved from time to time by the Board. The maximum number of common shares made available for issuance pursuant to the RSU Plan shall not exceed 5% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation arrangements. The vesting terms, settlement, and method of settlement of the RSUs granted under the RSU Plan will be determined by the Board of Directors. A summary of the Company's RSUs as at December 31, 2021 and 2020, and changes for the years then ended are as follows: Equity settled Outstanding, December 31, 2020 and 2019 - Granted 355,000 Outstanding, December 31, 2021 355,000 The estimated fair value of the equity settled RSUs granted during the year ended December 31, 2021 were $244,950 (2020 - $Nil; 2019 - $Nil) and was based on the fair market value of one common share on the date of issuance. The fair value will be recognized as an expense over the vesting period with 33% vesting on October 27, 2022 and 33% every year thereafter. Share-based expense of $24,949 (2020 - $Nil; 2019 - $Nil) was recognized in the year ended December 31, 2021 for RSUs. (e) On April 28, 2021, the Company implemented a Non-Employee Directors Deferred Share Unit Plan (the "DSU Plan"). Pursuant to the DSU Plan, non-employee directors may elect to receive deferred share units ("DSUs") in lieu of a cash payment of up to 50% of their annual base compensation determined by the Board. The maximum number of common shares made available for issuance pursuant to the DSU Plan shall not exceed 2% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation agreements. As at December 31, 2021, no DSUs have been granted to non-employee directors.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Disclosure Of Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS [Text Block]	12. RELATED PARTY TRANSACTIONS Related party transactions not otherwise described in these consolidated financial statements are shown below. The remuneration of the Company's directors and other members of key management, being the Chief Executive Officer, Chief Financial Officer, and Chief Operating Officer who have the authority and responsibility for planning, directing and controlling the activities of the Company, consist of the following amounts: December 31, December 31, December 31, 2021 2020 2019 Management compensation $ 720,923 $ 641,845 $ 540,692 Management bonus * - 28,423 496,894 Share-based expense ** 104,250 335,155 255,902 Directors' fees 163,000 163,000 120,500 $ 988,173 $ 1,168,423 $ 1,413,988 * ** As at December 31, 2021, amounts due to related parties included in accounts payable and accrued liabilities, which are unsecured and have no interest or specific terms, consist of $ Nil Nil Nil

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income taxes paid (refund) [abstract]
INCOME TAXES [Text Block]	13. INCOME TAXES The Company has $Nil in non-capital losses in the US that may be applied against future taxable income. The tax effect items that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities at December 31, 2021 and 2020 are as follows: December 31, December 31, Deferred income tax assets Non-capital loss carry-forwards $ 216,826 $ 22,609 Deferred income tax assets $ 216,826 $ 22,609 Deficiency (excess) of carrying value over tax value $ (216,826 ) $ - Excess of carrying value over tax value of intangible assets - (22,609 ) Deferred income tax liability $ (216,826 ) $ (22,609 ) Net deferred tax asset (liability) $ - $ - Significant unrecognized tax benefits and unused tax losses for which no deferred tax assets is recognized as of December 31, 2021 and 2020 are as follows: December 31, December 31, Excess of tax value over carrying value of mineral properties $ 1,135 $ 1,536 Non-capital losses carried forward 1,411,411 936,086 Property, plant and equipment - 14,809 Intangible assets 49,992 - Lease liability 77,682 40,297 Unrecognized deductible temporary differences $ 1,540,220 $ 992,728 Income tax expense differs from the amount that would be computed by applying the Canadian statutory income tax rate of 27.00% (2020 - 27.00%; 2019 - 27.00%) to income (loss) before income taxes as follows: December 31, December 31, December 31, Income (loss) before income taxes $ (2,758,567 ) $ (1,307,890 ) $ 3,334,043 Statutory income tax rate 27.00% 27.00% 27.00% Income tax (benefit) liability computed at statutory tax rate (744,813 ) (353,130 ) 900,192 Items not deductible for income tax purposes (107,916 ) 147,116 (12,564 ) Under provision of taxes in prior years 99,873 (84,532 ) 36,225 Change in timing differences 91,007 499,718 135,130 Impact of foreign exchange on tax assets and liabilities 4,444 (7,163 ) (39,116 ) Unused tax losses and tax offsets not recognized 813,044 33,082 (983,204 ) Income tax expense 155,639 235,091 36,663 Penalties and interest included in income tax expense - - 27,989 Texas margin tax and branch tax 17,000 13,901 34,425 Income tax expense $ 172,639 $ 248,992 $ 99,077

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2021
Disclosure Of Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION [Text Block]	14. SUPPLEMENTAL CASH FLOW INFORMATION December 31, December 31, December 31, 2021 2020 2019 Property, plant and equipment in accounts payable and accrued liabilities $ - $ 28,280 $ 97,180 Interest paid $ 9,054 $ 9,088 $ 737 Income taxes paid $ 342,000 $ 229,233 $ 487,206

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2021
Earnings per share [abstract]
EARNINGS PER SHARE [Text Block]	15. EARNINGS PER SHARE The calculation of basic and diluted earnings (loss) per share for the relevant years is based on the following: December 31, December 31, December 31, 2021 2020 2019 Net income (loss) for the period $ (2,758,567 ) $ (1,307,890 ) $ 3,334,043 Basic weighted average number of common shares outstanding 53,082,689 47,170,086 47,170,086 Effect on dilutive securities: Options - - 1,016,436 Diluted weighted average number of common shares outstanding 53,082,689 47,170,086 48,186,522 Basic income (loss) per share $ (0.05 ) $ (0.03 ) $ 0.07 Diluted income (loss) per share $ (0.05 ) $ (0.03 ) $ 0.07

SIGNIFICANT CUSTOMERS

SIGNIFICANT CUSTOMERS	12 Months Ended
	Dec. 31, 2021
Disclosure of major customers [abstract]
SIGNIFICANT CUSTOMERS [Text Block]	16. SIGNIFICANT CUSTOMERS The following table represents sales to individual customers exceeding 10% of the Company's revenues: December 31, December 31, December 31, 2021 2020 2019 Customer A $ 2,787,027 $ 5,505,214 $ 11,043,962 Customer B $ 252,804 $ 485,674 $ 2,660,840 Customer C $ 932,248 $ 2,710,540 $ 1,957,400 Customer D $ 1,314,843 $ 1,280,155 $ 308,443 The customers are major US and Canadian corporations who have displayed a pattern of consistent timely payment of amounts owing from sales. The Company is obligated to pay a 5% royalty from sales of their manway securement systems until 2023 in accordance with the original acquisition agreement. During the year ended December 31, 2021, there were revenues from sales of the manway securement systems totaling $11,000 (2020 - $10,500; 2019 - $133,486).

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	12 Months Ended
	Dec. 31, 2021
Disclosure of information about defined benefit plans [abstract]
EMPLOYEE BENEFITS [Text Block]	17. EMPLOYEE BENEFITS Total employee benefit expenses, including salary and wages, management compensation, share-based expense and benefits for the year ended December 31, 2021 amounted to $2,965,045; (2020 - $3,803,757; 2019 - $4,451,529).

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2021
Disclosure Of Segmented Information [Abstract]
SEGMENTED INFORMATION [Text Block]	18. SEGMENTED INFORMATION The Company operates in two business segments with operations and long-term assets in the United States and Canada. The two business segments include the design, production, and distribution of various proprietary products for the rail sector and active suspension control system for no road vehicles. At December 31, 2021, long term assets of $1,250,676 (2020 - $2,001,034) relates to the active suspension control system located in Canada and $2,597,313 (2020 - $2,941,310) relates to the rail sector located in the United States. During the years ended December 31, 2021, 2020 and 2019 there was no revenue related to the active suspension control system.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Inventory [Policy Text Block]	(a) Inventory Inventory components include raw materials and supplies used to assemble valves and manway covers, as well as finished valves and manway covers. All inventories are recorded at the lower of cost on a weighted average basis and net realizable value. The stated value of all inventories includes purchase and assembly costs of all raw materials and supplies, and attributable overhead and amortization. A regular review is undertaken to determine the extent of any provision for obsolescence.
Intangible assets [Policy Text Block]	(b) Intangible assets Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. A change in the expected useful life of the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and treated as changes in accounting estimates. Intangible assets with indefinite useful lives are not amortized, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. The Company amortizes intangible assets with finite lives on a straight-line basis over their estimated useful lives as follows: Patents - 5 years Rights - 2 years Intellectual Property - 7 years Amortization begins when the intangible asset is ready for use. Product and technology development costs, which meet the criteria for deferral and are expected to provide future economic benefits with reasonable certainty, are deferred and amortized over the estimated life of the products or technology once commercialization commences.
Property, plant and equipment [Policy Text Block]	(c) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated amortization. Leasehold improvements and prototypes are amortized on a straight-line basis over the lease term and estimated useful life respectively. Amortization is calculated over the estimated useful life of the property, plant and equipment at the following annual rates: Building - 4% declining-balance Production equipment - 20% declining-balance Vehicles - 30% declining-balance Leasehold improvements - 5 year straight-line Prototypes - 2 year straight-line
Revenue recognition [Policy Text Block]	(d) Revenue recognition Revenues from the sale of pressure relief valves, manway securement systems and related products are recognised when all the performance obligations identified in the customer contract, typically consisting of a purchase order, are satisfied. The performance obligations in a typical purchase order are the manufacture of the pressure relief valve, manway securement system and related accessories and delivery of those items. The Company recognizes revenue when collection is reasonably assured.
Impairment of long-lived assets [Policy Text Block]	(e) Impairment of long-lived assets The Company's tangible and intangible assets are reviewed for any indication of impairment at each statement of financial position date. If indication of impairment exists, the asset's recoverable amount is estimated. An impairment loss is recognized when the carrying amount of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflow from other assets or groups of assets. The recoverable amount is the greater of the asset's fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.
Income taxes [Policy Text Block]	(f) (i) Current and deferred income taxes Income tax expense, consisting of current and deferred tax expense, is recognized in the consolidated statements of operations and comprehensive income (loss). Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period-end, adjusted for amendments to tax payable with regard to previous years. Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income (loss) in the period that substantive enactment occurs. A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. (ii) Effective January 1, 2007, the state of Texas enacted an annual franchise tax known as the Texas margin tax, which is equal to 0.75% of the lesser of: (a) 70% of a taxable entity's revenue in Texas; and (b) 100% of total revenue in Texas less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. A provision for the margin tax owing has been recorded in the consolidated statements of operations and comprehensive income (loss).
Foreign currency translation [Policy Text Block]	(g) The accounts of foreign balances and transactions are translated into USD as follows: (i) (ii) (iii) Gains and losses arising from translation of foreign currency are included in the determination of net income (loss).
Earnings per share [Policy Text Block]	(h) The Company presents basic earnings per share data for its common shares, calculated by dividing the earnings attributable to common shareholders of the Company by the weighted average number of shares outstanding during the period. The Company uses the treasury stock method for calculating diluted earnings per share. Under this method the dilutive effect on earnings per share is calculated on the use of the proceeds that could be obtained upon exercise of options, warrants and similar instruments. It assumes that the proceeds of such exercise would be used to purchase common shares at the average market price during the period. However, the calculation of diluted loss per share excludes the effects of various conversions and exercise of options and warrants that would be anti-dilutive.
Share-based expense [Policy Text Block]	(i) The Company has a stock option plan, restricted share unit plan, and deferred share unit plan, which are described in note 11. The Company grants equity-settled share-based expense to directors, officers, employees, and consultants. Share-based expense to employees is measured at the fair value of the equity instruments at the grant date. The fair value of share options is measured using the Black-Scholes option pricing model. Restricted and deferred share units are measured using the fair value of the shares on the grant date. The share-based expense to employees is recognized over the vesting period using the graded vesting method. Fair value of share-based expenses for non-employees is recognized and measured at the date the goods or services are received based on the fair value of the goods or services received. If it is determined that the fair value of goods and services received cannot be reliably measured, the share-based expense is measured at the fair value of the equity instruments issued. For both employees and non-employees, the fair value of share-based expense is recognized on the consolidated statements of operations and comprehensive income (loss), with a corresponding increase in reserves. The amount recognized as expense is adjusted to reflect the number of share-based awards expected to vest. Consideration received on the exercise of stock options is recorded in capital stock and the related share-based expense in reserves is transferred to capital stock.
Capital stock [Policy Text Block]	(j) Proceeds from the exercise of stock options and warrants are recorded as capital stock in the amount for which the option or warrant enabled the holder to purchase a share in the Company. Any previously recorded share-based expense included in the share-based expenses reserve is transferred to capital stock on exercise of options. Capital stock issued for non-monetary consideration is valued at the closing market price at the date of issuance. The proceeds from the issuance of units are allocated between common shares and warrants based on the residual value method. Under this method, the proceeds are allocated first to capital stock based on the fair value of the common shares at the time the units are priced and any residual value is allocated to the warrants reserve. Consideration received for the exercise of warrants is recorded in capital stock, and any related amount recorded in warrants reserve is transferred to capital stock. Canadian dollar denominated share purchase warrants are classified as a derivative warrant liability under the principles of IFRS 9 Financial Instruments Financial Instruments: Presentation
Financial instruments [Policy Text Block]	(k) (i) Financial assets Initial recognition and measurement A financial asset is measured initially at fair value plus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. On initial recognition, a financial asset is classified as measured at amortized cost or fair value through profit or loss. A financial asset is measured at amortized cost if it meets the conditions that i) the asset is held within a business model whose objective is to hold assets to collect contractual cash flows, ii) 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, and iii) is not designated as fair value through profit or loss. Subsequent measurement The subsequent measurement of financial assets depends on their classification as follows: Financial assets at fair value through profit or loss Financial assets measured at fair value through profit and loss are carried in the consolidated statements of financial position at fair value with changes in fair value therein, recognized in the consolidated statements of operations and comprehensive income (loss). The Company classifies cash as measured at fair value through profit or loss. Financial assets measured at amortized cost A financial asset is subsequently measured at amortized cost, using the effective interest method and net of any impairment allowance. The Company classifies accounts receivable and prepaid expenses as measured at amortized cost. Derecognition A financial asset or, where applicable, a part of a financial asset or part of a group of similar financial assets is derecognized when: • • (ii) Financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognized when it is extinguished, discharged, cancelled or when it expires. Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities subsequently measured at amortized cost. All interest-related charges are reported in profit or loss within interest expense, if applicable. Amortized cost A financial liability at amortized cost is initially measured at fair value less transaction costs directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies accounts payable and accrued liabilities, income tax payable and lease liabilities as measured at amortized cost. Fair value through profit or loss ("FVTPL") A financial liability measured at FVTPL is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is remeasured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company's derivative warrant liability is classified as measured at fair value through profit or loss. Derecognition The Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of loss and comprehensive loss. (iii) Fair value hierarchy The Company categorizes financial instruments measured at fair value at one of three levels according to the reliability of the inputs used to estimate fair values. The fair value of financial assets and financial liabilities included in Level 1 are determined by reference to quoted prices in active markets for identical assets and liabilities. Financial assets and liabilities in Level 2 are valued using inputs other than quoted prices for which all significant inputs are based on observable market data. Level 3 valuations are based on inputs that are not based on observable market data.
Leases [Policy Text Block]	(l) At inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The Company, as lessee, is required to recognize a right-of-use asset ("ROU asset"), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments. IFRS 16 Leases The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment. Lease payments included in the measurement of the lease liability are comprised of: • • • • • • The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred. The ROU assets are presented within "Property, plant and equipment" and the lease liabilities are presented in "Lease liability" on the consolidated statements of financial position.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Disclosure of detailed information about intangible assets with indefinite useful life [Table Text Block]	Patents - 5 years Rights - 2 years Intellectual Property - 7 years
Disclosure of detailed information about estimated useful life or depreciation rate [Table Text Block]	Building - 4% declining-balance Production equipment - 20% declining-balance Vehicles - 30% declining-balance Leasehold improvements - 5 year straight-line Prototypes - 2 year straight-line

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about credit risk explanatory [Table Text Block]	December 31, 2021 December 31, 2020 Current $ 341,746 $ 227,308 1 - 60 days 319,346 195,231 61 days and over 27,952 20,910 $ 689,044 $ 443,449
Disclosure of detailed information about foreign currency risk [Table Text Block]	December 31, 2021 December 31, 2020 Cash $ 1,210,548 $ 52,084 Accounts receivable 116,186 92,210 Accounts payable and accrued liabilities (116,573 ) (109,519 ) $ 1,210,161 $ (34,775 )

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory [Abstract]
Disclosure of detailed information about inventories [Table Text Block]	December 31, 2021 December 31, 2020 Finished goods $ 172,865 $ 124,290 Raw materials and supplies 5,361,693 5,338,242 $ 5,534,558 $ 5,462,532

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [Table Text Block]	Leasehold Production Cost Land Building Improvements Equipment Prototypes ROU Asset Total Balance, December 31, 2019 $ 12,558 $ 2,955,901 $ 43,715 $ 817,148 $ 970,394 $ 117,004 $ 4,916,720 Additions - 8,082 - 175,467 1,527,451 - 1,711,000 Balance, December 31, 2020 $ 12,558 $ 2,963,983 $ 43,715 $ 992,615 $ 2,497,845 $ 117,004 $ 6,627,720 Additions - - - 63,465 85,156 199,466 348,087 Disposals - - - (31,854 ) - - (31,854 ) Balance, December 31, 2021 $ 12,558 $ 2,963,983 $ 43,715 $ 1,024,226 $ 2,583,001 $ 316,470 $ 6,943,953 Accumulated Amortization Balance, December 31, 2019 $ - $ 613,709 $ 37,241 $ 579,506 $ 284,058 $ 12,212 $ 1,526,726 Amortization - 93,849 1,295 67,784 665,597 73,892 902,417 Balance, December 31, 2020 $ - $ 707,558 $ 38,536 $ 647,290 $ 949,655 $ 86,104 $ 2,429,143 Amortization - 90,257 1,036 76,346 1,027,480 80,766 1,275,885 Disposals - - - (7,469 ) - - (7,469 ) Balance, December 31, 2021 $ - $ 797,815 $ 39,572 $ 716,167 $ 1,977,135 $ 166,870 $ 3,697,559 Carrying Value December 31, 2021 $ 12,558 $ 2,166,168 $ 4,143 $ 308,059 $ 605,866 $ 149,600 $ 3,246,394 December 31, 2020 $ 12,558 $ 2,256,425 $ 5,179 $ 345,325 $ 1,548,190 $ 30,900 $ 4,198,577

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [Table Text Block]	Cost Patent Rights Intellectual Property Total Balance, December 31, 2019 and 2020 $ 40,840 $ 672,959 $ - $ 713,799 Additions - - 169,973 169,973 Balance, December 31, 2021 $ 40,840 $ 672,959 $ 169,973 $ 883,772 Accumulated Amortization Balance, December 31, 2019 $ 40,840 $ 65,000 $ - $ 105,840 Amortization - - - - Balance, December 31, 2020 $ 40,840 $ 65,000 $ - $ 105,840 Amortization - 303,980 - 303,980 Balance, December 31, 2021 $ 40,840 $ 368,980 $ - $ 409,820 Carrying Value December 31, 2021 $ - $ 303,979 $ 169,973 $ 473,952 December 31, 2020 $ - $ 607,959 $ - $ 607,959

LEASE LIABILITY (Tables)

LEASE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2021
Presentation of leases for lessee [abstract]
Disclosure of detailed information about lease liability [Table Text Block]	Lease liability Warehouse Vehicles Total Lease liability, as of December 31, 2019 $ 104,785 $ 72,150 $ 176,935 Additions - 66,025 66,025 Lease payments (77,009 ) (22,586 ) (99,595 ) Lease interest 3,642 2,242 5,884 Lease liability, as of December 31, 2020 $ 31,418 $ 117,831 $ 149,249 Additions 199,466 43,491 242,957 Lease payments (84,353 ) (31,769 ) (116,122 ) Lease interest 6,757 4,871 11,628 Leasing liability, as of December 31, 2021 $ 153,288 $ 134,424 $ 287,712 Current portion $ 65,886 $ 25,896 $ 91,783 Long-term portion 87,402 108,528 195,930 $ 153,288 $ 134,424 $ 287,712
Disclosure of detailed information about non-current contractual lease obligations [Table Text Block]	Year Amount 2022 $ 103,404 2023 135,419 2024 37,855 2025 12,342 2026 7,049 2027 7,049 2028 4,338 $ 307,456

DERIVATIVE WARRANT LIABILITY (T

DERIVATIVE WARRANT LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2021
Derivative Warrant Liability [Abstract]
Disclosure of detailed information about derivative warrant liability [Table Text Block]	Balance, December 31, 2019 and 2020 $ - Fair value of warrants issued 925,737 Fair value adjustment (658,626 ) Balance, December 31, 2021 $ 267,111
Disclosure of detailed information about option pricing model to estimate the liability's fair value [Table Text Block]	As of December 31, 2021 At Issuance - Risk-free interest rate 0.95% 0.28% Expected life 1.17 years 2.00 years Annualized volatility 96.32% 81.02% Dividend yield 0.00% 0.00% Fair value per warrant $0.08 $0.26

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Capital Stock Explanatory [Abstract]
Disclosure of detailed information about number and weighted average remaining contractual life of outstanding share options [Table Text Block]	Exercise Expiry December 31, December 31, Price Date 2020 Granted Exercised Expired 2021 $1.30 August 18, 2021 1,175,000 - - (1,175,000 ) - $0.90 July 6, 2022 50,000 - - - 50,000 $0.30 November 28, 2022 750,000 - (100,000 ) - 650,000 $0.57 April 17, 2023 200,000 - - - 200,000 $0.50 August 20, 2023 750,000 - (50,000 ) - 700,000 $1.45 May 17, 2024 10,000 - - - 10,000 $0.78 August 19, 2024 700,000 - - - 700,000 $0.82 November 8, 2024 10,000 - - - 10,000 $0.76 February 11, 2025 200,000 - - - 200,000 $0.75 August 18, 2025 750,000 - - - 750,000 Total outstanding 4,595,000 - (150,000 ) (1,175,000 ) 3,270,000 Total exercisable 3,721,667 - (150,000 ) (1,175,000 ) 2,953,333 Exercise Expiry December 31, December 31, Price Date 2019 Granted Exercised Expired 2020 $1.30 August 18, 2021 1,175,000 - - - 1,175,000 $0.90 July 6, 2022 50,000 - - - 50,000 $0.30 November 28, 2022 750,000 - - - 750,000 $0.57 April 17, 2023 200,000 - - - 200,000 $0.50 August 20, 2023 750,000 - - - 750,000 $1.45 May 17, 2024 10,000 - - - 10,000 $0.78 August 19, 2024 700,000 - - - 700,000 $0.82 November 8, 2024 10,000 - - - 10,000 $0.76 February 11, 2025 - 200,000 - - 200,000 $0.75 August 18, 2025 - 750,000 - - 750,000 Total outstanding 3,645,000 950,000 - - 4,595,000 Total exercisable 2,831,667 316,665 - - 3,721,667
Disclosure of detailed information about number and weighted average exercise prices of share options [Table Text Block]	Weighted Average Exercise Number Price Outstanding, December 31, 2019 3,645,000 $ 0.78 Granted 950,000 $ 0.75 Outstanding, December 31, 2020 4,595,000 $ 0.78 Exercised (150,000 ) $ 0.37 Expired (1,175,000 ) $ 1.30 Outstanding, December 31, 2021 3,270,000 $ 0.61
Disclosure of detailed information about options, valuation assumptions [Table Text Block]	Year ended Year ended December 31, December 31, Risk-free interest rate (average) 0.51% 1.32% Estimated volatility (average) 67.29% 69.93% Expected life in years 5.00 5.00 Expected dividend yield 0.00% 0.00% Estimated forfeitures 0.00% 0.00% Grant date fair value per option $ 0.38 $ 0.45
Disclosure of detailed information about warrants, activity [Table Text Block]	Share purchase warrants Weighted average Outstanding, December 31, 2019 and 2020 - $ - Issued 3,500,005 $ 0.91 (1) Outstanding and exercisable, December 31, 2021 3,500,005 $ 0.91
Disclosure of detailed information about restricted share units [Table Text Block]	Equity settled Outstanding, December 31, 2020 and 2019 - Granted 355,000 Outstanding, December 31, 2021 355,000

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Related Party Transactions [Abstract]
Disclosure of detailed information about about key management personnel [Table Text Block]	December 31, December 31, December 31, 2021 2020 2019 Management compensation $ 720,923 $ 641,845 $ 540,692 Management bonus * - 28,423 496,894 Share-based expense ** 104,250 335,155 255,902 Directors' fees 163,000 163,000 120,500 $ 988,173 $ 1,168,423 $ 1,413,988

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income taxes paid (refund) [abstract]
Disclosure of detailed information about deferred taxes [Table Text Block]	December 31, December 31, Deferred income tax assets Non-capital loss carry-forwards $ 216,826 $ 22,609 Deferred income tax assets $ 216,826 $ 22,609 Deficiency (excess) of carrying value over tax value $ (216,826 ) $ - Excess of carrying value over tax value of intangible assets - (22,609 ) Deferred income tax liability $ (216,826 ) $ (22,609 ) Net deferred tax asset (liability) $ - $ -
Disclosure of detailed information about temporary difference, unused tax losses and unused tax credits [Table Text Block]	December 31, December 31, Excess of tax value over carrying value of mineral properties $ 1,135 $ 1,536 Non-capital losses carried forward 1,411,411 936,086 Property, plant and equipment - 14,809 Intangible assets 49,992 - Lease liability 77,682 40,297 Unrecognized deductible temporary differences $ 1,540,220 $ 992,728
Disclosure of detailed information about effective income tax expense (recovery) [Table Text Block]	December 31, December 31, December 31, Income (loss) before income taxes $ (2,758,567 ) $ (1,307,890 ) $ 3,334,043 Statutory income tax rate 27.00% 27.00% 27.00% Income tax (benefit) liability computed at statutory tax rate (744,813 ) (353,130 ) 900,192 Items not deductible for income tax purposes (107,916 ) 147,116 (12,564 ) Under provision of taxes in prior years 99,873 (84,532 ) 36,225 Change in timing differences 91,007 499,718 135,130 Impact of foreign exchange on tax assets and liabilities 4,444 (7,163 ) (39,116 ) Unused tax losses and tax offsets not recognized 813,044 33,082 (983,204 ) Income tax expense 155,639 235,091 36,663 Penalties and interest included in income tax expense - - 27,989 Texas margin tax and branch tax 17,000 13,901 34,425 Income tax expense $ 172,639 $ 248,992 $ 99,077

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Supplemental Cash Flow Information [Abstract]
Disclosure of detailed information about supplemental cash flow information [Table Text Block]	December 31, December 31, December 31, 2021 2020 2019 Property, plant and equipment in accounts payable and accrued liabilities $ - $ 28,280 $ 97,180 Interest paid $ 9,054 $ 9,088 $ 737 Income taxes paid $ 342,000 $ 229,233 $ 487,206

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings per share [abstract]
Disclosure of detailed information about earnings per share [Table Text Block]	December 31, December 31, December 31, 2021 2020 2019 Net income (loss) for the period $ (2,758,567 ) $ (1,307,890 ) $ 3,334,043 Basic weighted average number of common shares outstanding 53,082,689 47,170,086 47,170,086 Effect on dilutive securities: Options - - 1,016,436 Diluted weighted average number of common shares outstanding 53,082,689 47,170,086 48,186,522 Basic income (loss) per share $ (0.05 ) $ (0.03 ) $ 0.07 Diluted income (loss) per share $ (0.05 ) $ (0.03 ) $ 0.07

SIGNIFICANT CUSTOMERS (Tables)

SIGNIFICANT CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of major customers [abstract]
Disclosure of detailed information about operating segments [Table Text Block]	December 31, December 31, December 31, 2021 2020 2019 Customer A $ 2,787,027 $ 5,505,214 $ 11,043,962 Customer B $ 252,804 $ 485,674 $ 2,660,840 Customer C $ 932,248 $ 2,710,540 $ 1,957,400 Customer D $ 1,314,843 $ 1,280,155 $ 308,443

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Description of annual franchise tax known as the Texas margin tax	the Texas margin tax, which is equal to 0.75% of the lesser of: (a) 70% of a taxable entity's revenue in Texas; and (b) 100% of total revenue in Texas less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation.

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES - Disclosure of detailed information about intangible assets with indefinite useful life (Details)	12 Months Ended
	Dec. 31, 2021
Patents [Member]
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Rights [Member]
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	2 years
Intellectual Property [Member]
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	7 years

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES - Disclosure of detailed information about estimated useful life or depreciation rate (Details)	12 Months Ended
	Dec. 31, 2021
Building [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	4.00%
Depreciation method of property, plant and equipment	declining-balance
Production equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	20.00%
Depreciation method of property, plant and equipment	declining-balance
Vehicles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	30.00%
Depreciation method of property, plant and equipment	declining-balance
Leasehold improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Depreciation method of property, plant and equipment	straight-line
Prototype [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	2 years
Depreciation method of property, plant and equipment	straight-line

FINANCIAL INSTRUMENTS (Narrativ

FINANCIAL INSTRUMENTS (Narrative) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Cash	$ 3,377,464	$ 1,049,049	$ 4,418,236	$ 1,246,244
Accounts receivable	807,009	535,659
Current liabilities	1,210,356	958,086
Accounts payable and accrued liabilities	1,118,573	814,777
Income tax payable	0	91,566
Current portion of lease liability	91,783	51,743
Credit risk [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	3,377,464	1,049,049
Accounts receivable	807,009	535,659
Credit risk [Member] | Customer A [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable	93,865	105,820
Credit risk [Member] | Customer B [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable	25,009	15,349
Credit risk [Member] | Customer C [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable	47,250	0
Credit risk [Member] | Customer D [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable	155,520	150,300
Liquidity risk [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	3,377,464	1,049,049
Current liabilities	1,210,356	958,086
Accounts payable and accrued liabilities	1,118,573	814,777
Income tax payable	0	91,566
Current portion of lease liability	91,783	51,743
Undiscounted contractual lease liabilities	$ 307,456	$ 100,709
Currency risk [Member]
Disclosure of detailed information about financial instruments [line items]
Sensitivity analysis, confidence interval	1.00%	2.00%
Value at risk	$ 12,102	$ 696

FINANCIAL INSTRUMENTS - Disclo

FINANCIAL INSTRUMENTS - Disclosure of detailed information about Credit risk (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Accounts receivable, excluding goods and services tax receivable	$ 689,044	$ 443,449
Current [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable, excluding goods and services tax receivable	341,746	227,308
1 - 60 days [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable, excluding goods and services tax receivable	319,346	195,231
61 days and over [Member]
Disclosure of detailed information about financial instruments [line items]
Accounts receivable, excluding goods and services tax receivable	$ 27,952	$ 20,910

FINANCIAL INSTRUMENTS - Disclos

FINANCIAL INSTRUMENTS - Disclosure of detailed information about foreign currency risk (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	$ 3,377,464	$ 1,049,049	$ 4,418,236	$ 1,246,244
Accounts receivable	807,009	535,659
Accounts payable	(1,118,573)	(814,777)
Amounts held in CAD [Member]
Disclosure of detailed information about financial instruments [line items]
Cash and cash equivalents	1,210,548	52,084
Accounts receivable	116,186	92,210
Accounts payable	(116,573)	(109,519)
Net assets (liabilities)	$ 1,210,161	$ (34,775)

INVENTORY (Narrative) (Details)

INVENTORY (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Inventory [Line Items]
Inventory write-off	$ 117,403	$ 114,066	$ 62,402
Cost of Goods Sold [Member]
Disclosure Of Inventory [Line Items]
Direct material costs recognized as expense	$ 3,091,973	$ 4,937,761	$ 9,443,243

INVENTORY - Disclosure of detai

INVENTORY - Disclosure of detailed information about inventories (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Inventory [Abstract]
Finished goods	$ 172,865	$ 124,290
Raw materials and supplies	5,361,693	5,338,242
Inventory	$ 5,534,558	$ 5,462,532

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Included in cost of goods sold [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Amortization related to property, plant and equipment	$ 131,580	$ 134,067	$ 131,617
Included in expenses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Amortization related to property, plant and equipment	437,865	140,178	69,271
Included in inventory [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Amortization related to property, plant and equipment	6,774	3,712	1,476
Included in research [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Amortization related to property, plant and equipment	1,011,445	624,460	183,939
Included in prototype [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions	$ 73,223	$ 66,025	$ 79,668

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Disclosure of detailed information about property, plant and equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 4,198,577
Property, plant and equipment at end of period	3,246,394	$ 4,198,577
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	6,627,720	4,916,720
Additions	348,087	1,711,000
Disposals	(31,854)
Property, plant and equipment at end of period	6,943,953	6,627,720
Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(2,429,143)	(1,526,726)
Amortization	1,275,885	902,417
Disposals	7,469
Property, plant and equipment at end of period	(3,697,559)	(2,429,143)
Land [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	12,558
Property, plant and equipment at end of period	12,558	12,558
Land [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	12,558	12,558
Additions	0	0
Disposals	0
Property, plant and equipment at end of period	12,558	12,558
Land [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	0
Amortization	0	0
Disposals	0
Property, plant and equipment at end of period	0	0
Building [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,256,425
Property, plant and equipment at end of period	2,166,168	2,256,425
Building [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,963,983	2,955,901
Additions	0	8,082
Disposals	0
Property, plant and equipment at end of period	2,963,983	2,963,983
Building [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(707,558)	(613,709)
Amortization	90,257	93,849
Disposals	0
Property, plant and equipment at end of period	(797,815)	(707,558)
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	5,179
Property, plant and equipment at end of period	4,143	5,179
Leasehold Improvements [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	43,715	43,715
Additions	0	0
Disposals	0
Property, plant and equipment at end of period	43,715	43,715
Leasehold Improvements [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(38,536)	(37,241)
Amortization	1,036	1,295
Disposals	0
Property, plant and equipment at end of period	(39,572)	(38,536)
Production Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	345,325
Property, plant and equipment at end of period	308,059	345,325
Production Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	992,615	817,148
Additions	63,465	175,467
Disposals	(31,854)
Property, plant and equipment at end of period	1,024,226	992,615
Production Equipment [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(647,290)	(579,506)
Amortization	76,346	67,784
Disposals	7,469
Property, plant and equipment at end of period	(716,167)	(647,290)
Prototype [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,548,190
Property, plant and equipment at end of period	605,866	1,548,190
Prototype [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,497,845	970,394
Additions	85,156	1,527,451
Disposals	0
Property, plant and equipment at end of period	2,583,001	2,497,845
Prototype [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(949,655)	(284,058)
Amortization	1,027,480	665,597
Disposals	0
Property, plant and equipment at end of period	(1,977,135)	(949,655)
ROU Asset [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	30,900
Property, plant and equipment at end of period	149,600	30,900
ROU Asset [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	117,004	117,004
Additions	199,466	0
Disposals	0
Property, plant and equipment at end of period	316,470	117,004
ROU Asset [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(86,104)	(12,212)
Amortization	80,766	73,892
Disposals	0
Property, plant and equipment at end of period	$ (166,870)	$ (86,104)

INTANGIBLE ASSETS (Narrative) (

INTANGIBLE ASSETS (Narrative) (Details)	Mar. 03, 2021USD ($)	Nov. 10, 2016USD ($)shares	Oct. 25, 2021CAD ($)	Oct. 25, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2010
Disclosure of detailed information about intangible assets [line items]
Sales royalty					5.00%
Acquisition costs		$ 217,946
Payments for intangible assets		$ 25,000			$ 169,973	$ 0	$ 0
Common shares issued to acquire intangible assets | shares		250,000
Common shares issued to acquire intangible assets, value		$ 192,946
Consulting agreement, fee per month	$ 10,000	10,000
Payments for consulting agreement, further consideration		$ 75,000
Shares issued for consulting agreement, further consideration | shares		750,000
Consulting agreement, royalty on net sales	2.50%	2.50%
Intangible assets					473,952	607,959
Agreement consists total payments			$ 825,000	$ 650,734
Royalty payment for the license				$ 27,000
Royalty license fee term			10 years	10 years
Discount on royalty payment			50.00%	50.00%
Cumulative remaining license fees				$ 50,000
Deposit					127,643	0
Capitalized to intellectual property					$ 56,416	$ 0
Manway securement systems [Member]
Disclosure of detailed information about intangible assets [line items]
Sales royalty									5.00%
On the filing of the first new patent application related to the Products [Member]
Disclosure of detailed information about intangible assets [line items]
Payments for consulting agreement, further consideration		$ 25,000
Shares issued for consulting agreement, further consideration | shares		250,000
Fair value of common shares								$ 208,486
On the successful completion of a commercially viable production prototype for the first Product [Member]
Disclosure of detailed information about intangible assets [line items]
Payments for consulting agreement, further consideration		$ 25,000
Shares issued for consulting agreement, further consideration | shares		250,000
Fair value of common shares								$ 131,527
On completion of the sale of the first ten commercial vehicles incorporating the Product [Member]
Disclosure of detailed information about intangible assets [line items]
Payments for consulting agreement, further consideration		$ 25,000
Shares issued for consulting agreement, further consideration | shares		250,000

INTANGIBLE ASSETS - Disclosure

INTANGIBLE ASSETS - Disclosure of detailed information about intangible assets (Details) - USD ($)	Nov. 10, 2016	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		$ 607,959
Additions	$ 217,946
Intangible assets at end of period		473,952	$ 607,959
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		713,799
Additions		169,973
Intangible assets at end of period		883,772	713,799
Accumulated Amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		(105,840)	(105,840)
Amortization		303,980	0
Intangible assets at end of period		(409,820)	(105,840)
Patents [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		0
Intangible assets at end of period		0	0
Patents [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		40,840
Additions		0
Intangible assets at end of period		40,840	40,840
Patents [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		(40,840)	(40,840)
Amortization		0	0
Intangible assets at end of period		(40,840)	(40,840)
Rights [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		607,959
Intangible assets at end of period		303,979	607,959
Rights [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		672,959
Additions		0
Intangible assets at end of period		672,959	672,959
Rights [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		(65,000)	(65,000)
Amortization		303,980	0
Intangible assets at end of period		(368,980)	(65,000)
Intellectual Property [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		0
Intangible assets at end of period		169,973	0
Intellectual Property [Member] | Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		0
Additions		169,973
Intangible assets at end of period		169,973	0
Intellectual Property [Member] | Accumulated Amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets at beginning of period		0	0
Amortization		0	0
Intangible assets at end of period		$ 0	$ 0

LEASE LIABILITY - Disclosure of

LEASE LIABILITY - Disclosure of detailed information about lease liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2019	Dec. 31, 2020
Disclosure Of Quantitative Information About Lease Liability [Line Items]
Lease liability, beginning of year	$ 149,249
Additions	242,957	$ 66,025
Lease payments	(116,122)	(99,595)
Lease interest	11,628	5,884
Lease liability, end of year	287,712	176,935
Current portion	91,783		$ 51,743
Long-term portion	195,930		$ 97,506
Warehouse [Member]
Disclosure Of Quantitative Information About Lease Liability [Line Items]
Lease liability, beginning of year	31,418
Additions	199,466	0
Lease payments	(84,353)	(77,009)
Lease interest	6,757	3,642
Lease liability, end of year	153,288	104,785
Current portion	65,886
Long-term portion	87,402
Vehicles [Member]
Disclosure Of Quantitative Information About Lease Liability [Line Items]
Lease liability, beginning of year	117,831
Additions	43,491	66,025
Lease payments	(31,769)	(22,586)
Lease interest	4,871	2,242
Lease liability, end of year	134,424	$ 72,150
Current portion	25,896
Long-term portion	$ 108,528

LEASE LIABILITY - Disclosure _2

LEASE LIABILITY - Disclosure of detailed information about non-current contractual lease obligations (Details)	Dec. 31, 2021USD ($)
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	$ 307,456
2022 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	103,404
2023 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	135,419
2024 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	37,855
2025 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	12,342
2026 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	7,049
2027 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	7,049
2028 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Non-current contractual lease obligations	$ 4,338

DERIVATIVE WARRANT LIABILITY (N

DERIVATIVE WARRANT LIABILITY (Narrative) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Derivative Warrant Liability [Abstract]
Derivative warrant liability	$ 267,111	$ 0

DERIVATIVE WARRANT LIABILITY (D

DERIVATIVE WARRANT LIABILITY (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Derivative Warrant Liability [Abstract]
Balance, December 31, 2019 and 2020	$ 0
Fair value of warrants issued	925,737
Fair value adjustment	(658,626)
Balance, December 31, 2021	$ 267,111

DERIVATIVE WARRANT LIABILITY _2

DERIVATIVE WARRANT LIABILITY (Details 1)	Mar. 04, 2021Year$ / shares	Dec. 31, 2021Year$ / shares	Dec. 31, 2020Year
Disclosure of detailed information about financial instruments [line items]
Risk-free interest rate		0.51%	1.32%
Expected life		5	5
Annualized volatility		67.29%	69.93%
Dividend yield		0.00%	0.00%
Derivative Warrant Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Risk-free interest rate	0.28%	0.95%
Expected life	2	1.17
Annualized volatility	81.02%	96.32%
Dividend yield	0.00%	0.00%
Fair value per warrant | $ / shares	$ 0.26	$ 0.08

CAPITAL STOCK (Narrative) (Deta

CAPITAL STOCK (Narrative) (Details)	Nov. 10, 2016USD ($)shares	Dec. 31, 2021CAD ($)CAD_Per_USD$ / sharesshares	Dec. 31, 2021USD ($)CAD_Per_USDshares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)shares	Dec. 31, 2019USD ($)
Fair value of warrants issued			$ 925,737
Issuance costs related to private placement			77,051	$ 0	$ 0
Exercise of options			55,000
Proceeds from exercise of options			55,000	0	0
Common shares issued to acquire intangible assets | shares	250,000
Common shares issued to acquire intangible assets, value	$ 192,946
Share-based expense			$ 133,645	423,538	345,498	$ 345,498
Closing foreign exchange rate | CAD_Per_USD		1.2637	1.2637
Restricted share units [Member]
Share-based expense			$ 24,949	0	0
Description of RSU Plan		The maximum number of common shares made available for issuance pursuant to the RSU Plan shall not exceed 5% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation arrangements.	The maximum number of common shares made available for issuance pursuant to the RSU Plan shall not exceed 5% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation arrangements.
Fair value of unit granted			$ 244,950	0	$ 0
Description of unit vesting period		vesting period with 33% vesting on October 27, 2022 and 33% every year thereafter	vesting period with 33% vesting on October 27, 2022 and 33% every year thereafter
Deferred Share Units [Member]
Description of DSU Plan		Pursuant to the DSU Plan, non-employee directors may elect to receive deferred share units ("DSUs") in lieu of a cash payment of up to 50% of their annual base compensation determined by the Board. The maximum number of common shares made available for issuance pursuant to the DSU Plan shall not exceed 2% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation agreements.	Pursuant to the DSU Plan, non-employee directors may elect to receive deferred share units ("DSUs") in lieu of a cash payment of up to 50% of their annual base compensation determined by the Board. The maximum number of common shares made available for issuance pursuant to the DSU Plan shall not exceed 2% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation agreements.
Private Placements [Member]
Number of units issued in private placement | shares		7,000,000	7,000,000
Equity issuance price per unit | $ / shares		$ 0.91
Gross proceeds of units issued in private placement		$ 6,370,000	$ 4,922,510
Description of each unit consists		Each unit consists of one common share and one-half share purchase warrant expiring two years from the date of issue. Each whole warrant entitles the holder thereof to acquire one common share at a price of $1.15 CAD in year one and $1.30 CAD in year two	Each unit consists of one common share and one-half share purchase warrant expiring two years from the date of issue. Each whole warrant entitles the holder thereof to acquire one common share at a price of $1.15 CAD in year one and $1.30 CAD in year two
Fair value of warrants issued			$ 925,737
Gross proceeds of units issued in private placement subtracting value of derivative warrant liability			3,996,773
Issuance costs related to private placement			409,712
Unit issue related cost			$ 77,051
Year One [Member] | Private Placements [Member]
Weighted average share price | $ / shares		$ 1.15
Year Two [Member] | Private Placements [Member]
Weighted average share price | $ / shares		$ 1.30
Class A, convertible, voting, preferred shares [Member]
Number of shares authorised | shares		5,000,000	5,000,000
Capital Stock [Member]
Exercise of options (Shares) | shares		150,000	150,000		150,000
Exercise of options			$ 92,385
Proceeds from exercise of options					$ 55,000
Reserves [Member]
Exercise of options			(37,385)		37,385
Share-based expense			$ 133,645	$ 423,538		$ 345,498
Stock Options [Member]
Description of stock option plan		Under the Plan, the Company is authorized to issue options to purchase an aggregate of up to 10% of the Company's issued and outstanding common shares	Under the Plan, the Company is authorized to issue options to purchase an aggregate of up to 10% of the Company's issued and outstanding common shares
Weighted average remaining contractual life of outstanding share options		2 years 2 months 19 days	2 years 2 months 19 days	2 years 6 months 7 days
Share-based expense			$ 108,696	$ 423,538	$ 345,498
Warrants [Member]
Warrants remaining maturity		1 year 2 months 1 day	1 year 2 months 1 day

CAPITAL STOCK - Disclosure of d

CAPITAL STOCK - Disclosure of detailed information about number and weighted average remaining contractual life of outstanding share options (Details)	12 Months Ended
	Dec. 31, 2021Share$ / sharesshares	Dec. 31, 2020Share$ / sharesshares
Disclosure of range of exercise prices of outstanding share options [line items]
Number, beginning of period	4,595,000	3,645,000
Granted	0	950,000
Exercised	(150,000)	0
Expired	(1,175,000)	0
Number, end of period	3,270,000	4,595,000
Total exercisable, beginning of period	3,721,667	2,831,667
Total exercisable Granted | shares	0	316,665
Total exercisable Exercised | shares	(150,000)	0
Total exercisable Expired | shares	(1,175,000)	0
Total exercisable, end of period	2,953,333	3,721,667
Expire August 18, 2021 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 1.30	$ 1.30
Number, beginning of period	1,175,000	1,175,000
Granted	0	0
Exercised	0	0
Expired	(1,175,000)	0
Number, end of period	0	1,175,000
Expire July 6, 2022 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.90	$ 0.90
Number, beginning of period	50,000	50,000
Granted	0	0
Exercised	0	0
Expired	0	0
Number, end of period	50,000	50,000
Expire November 28, 2022 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.30	$ 0.30
Number, beginning of period	750,000	750,000
Granted	0	0
Exercised	(100,000)	0
Expired	0	0
Number, end of period	650,000	750,000
Expire April 17, 2023 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.57	$ 0.57
Number, beginning of period	200,000	200,000
Granted	0	0
Exercised	0	0
Expired	0	0
Number, end of period	200,000	200,000
Expire August 20, 2023 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.50	$ 0.50
Number, beginning of period	750,000	750,000
Granted	0	0
Exercised	(50,000)	0
Expired	0	0
Number, end of period	700,000	750,000
Expire May 17, 2024 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 1.45	$ 1.45
Number, beginning of period	10,000	10,000
Granted	0	0
Exercised	0	0
Expired	0	0
Number, end of period	10,000	10,000
Expire August 19, 2024 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.78	$ 0.78
Number, beginning of period	700,000	700,000
Granted	0	0
Exercised	0	0
Expired	0	0
Number, end of period	700,000	700,000
Expire November 8, 2024 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.82	$ 0.82
Number, beginning of period	10,000	10,000
Granted	0	0
Exercised	0	0
Expired	0	0
Number, end of period	10,000	10,000
Expire February 11, 2025 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.76	$ 0.76
Number, beginning of period	200,000	0
Granted	0	200,000
Exercised	0	0
Expired	0	0
Number, end of period	200,000	200,000
Expire August 18, 2025 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise Price | $ / shares	$ 0.75	$ 0.75
Number, beginning of period	750,000	0
Granted	0	750,000
Exercised	0	0
Expired	0	0
Number, end of period	750,000	750,000

CAPITAL STOCK - Disclosure of_2

CAPITAL STOCK - Disclosure of detailed information about number and weighted average exercise prices of share options (Details)	12 Months Ended
	Dec. 31, 2021Share$ / shares	Dec. 31, 2020Share$ / shares
Disclosure Of Capital Stock Explanatory [Abstract]
Number, beginning of period | Share	4,595,000	3,645,000
Weighted Average Exercise Price, beginning of period | $ / shares	$ 0.78	$ 0.78
Granted | Share	0	950,000
Weighted average exercise price of share options granted | $ / shares		$ 0.75
Exercised | Share	(150,000)	0
Weighted Average Exercise Price, Exercised | $ / shares	$ 0.37
Expired | Share	(1,175,000)	0
Weighted Average Exercise Price, Expired | $ / shares	$ 1.30
Number, end of period | Share	3,270,000	4,595,000
Weighted Average Exercise Price, end of period | $ / shares	$ 0.61	$ 0.78

CAPITAL STOCK - Disclosure of_3

CAPITAL STOCK - Disclosure of detailed information about options, valuation assumptions (Details)	12 Months Ended
	Dec. 31, 2021USD ($)Year	Dec. 31, 2020USD ($)Year
Disclosure Of Capital Stock Explanatory [Abstract]
Risk-free interest rate (average)	0.51%	1.32%
Estimated volatility (average)	67.29%	69.93%
Expected life in years | Year	5	5
Expected dividend yield	0.00%	0.00%
Estimated forfeitures	0.00%	0.00%
Grant date fair value per option | $	$ 0.38	$ 0.45

CAPITAL STOCK - Disclosure of_4

CAPITAL STOCK - Disclosure of detailed information about summary of warrants outstanding (Details)	12 Months Ended
	Dec. 31, 2021Share$ / shares
Share purchase warrants
Outstanding, beginning of period | Share	0
Issued | Share	3,500,005
Outstanding, end of period | Share	3,500,005
Weighted average exercise price
Weighted average exercise price, beginning of period | $ / shares	$ 0
Weighted average exercise price, Issued | $ / shares	0.91	[1]
Weighted average exercise price, end of period | $ / shares	$ 0.91
[1]	These warrants are denominated in CAD and have been translated based on the exchange rate of $1.00 = $1.2637 CAD, which is the rate in effect on the date of issuance of March 4, 2021.

CAPITAL STOCK - Disclosure of_5

CAPITAL STOCK - Disclosure of detailed information about summary of RSUs (Details) - Share	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2019
Outstanding, beginning of period	0
Granted	3,500,005
Outstanding, end of period	3,500,005
Restricted Stocks [Member]
Outstanding, beginning of period	0
Granted	355,000
Outstanding, end of period	355,000	0

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Related Party [Line Items]
Description of transactions with related party	The Company has management bonus agreements whereby 10% of the annual income before taxes, amortization and share-based expense are equally distributed to management.
Directors' fees [Member]
Related Party [Line Items]
Amounts payable, related party transactions
Management bonus [Member]
Related Party [Line Items]
Amounts payable, related party transactions		$ 28,423

RELATED PARTY TRANSACTIONS - Di

RELATED PARTY TRANSACTIONS - Disclosure of detailed information about key management personnel (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Related Party Transactions [Abstract]
Management compensation	$ 720,923	$ 641,845	$ 540,692
Management bonus	0	28,423	496,894
Share-based expense	104,250	335,155	255,902
Directors' fees	163,000	163,000	120,500
Total remuneration	$ 988,173	$ 1,168,423	$ 1,413,988

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income taxes paid (refund) [abstract]
Non-capital losses in the US that may be applied against future taxable income	$ 0
Statutory income tax rate	27.00%	27.00%	27.00%

INCOME TAXES - Disclosure of de

INCOME TAXES - Disclosure of detailed information about deferred taxes (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred Income Tax Assets And Liabilities [Line Items]
Non-capital loss carry-forwards	$ 216,826	$ 22,609
Deferred income tax assets	216,826	22,609
Deferred income tax liability	(216,826)	(22,609)
Net deferred tax asset (liability)	0	0
Deficiency (excess) of carrying value over tax value of property, plant and equipment [Member]
Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax liability	(216,826)	0
Excess of carrying value over tax value of intangible assets [Member]
Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax liability	$ 0	$ (22,609)

INCOME TAXES - Disclosure of _2

INCOME TAXES - Disclosure of detailed information about temporary difference, unused tax losses and unused tax credits (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	$ 1,540,220	$ 992,728
Excess of tax value over carrying value of mineral properties [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	1,135	1,536
Non-capital losses carried forward [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	1,411,411	936,086
Property, plant and equipment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	0	14,809
Intangible assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	49,992	0
Lease liability (Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	$ 77,682	$ 40,297

INCOME TAXES - Disclosure of _3

INCOME TAXES - Disclosure of detailed information about effective income tax expense recovery (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income taxes paid (refund) [abstract]
Income (loss) before income taxes	$ (2,758,567)	$ (1,307,890)	$ 3,334,043
Statutory income tax rate	27.00%	27.00%	27.00%
Income tax (benefit) liability computed at statutory tax rate	$ (744,813)	$ (353,130)	$ 900,192
Items not deductible for income tax purposes	(107,916)	147,116	(12,564)
Under provision of taxes in prior years	99,873	(84,532)	36,225
Change in timing differences	91,007	499,718	135,130
Impact of foreign exchange on tax assets and liabilities	4,444	(7,163)	(39,116)
Unused tax losses and tax offsets not recognized	813,044	33,082	(983,204)
Income tax expense (recovery)	155,639	235,091	36,663
Penalties and interest included in income tax expense (recovery)	0	0	27,989
Texas margin tax and branch tax	17,000	13,901	34,425
Income tax expense (recovery)	$ 172,639	$ 248,992	$ 99,077

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Disclosure of detailed information about supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Supplemental Cash Flow Information [Abstract]
Property, plant and equipment in accounts payable and accrued liabilities	$ 0	$ 28,280	$ 97,180
Interest paid	9,054	9,088	737
Income taxes paid (recovered)	$ 342,000	$ 229,233	$ 487,206

EARNINGS PER SHARE - Disclosure

EARNINGS PER SHARE - Disclosure of detailed information about earnings per share (Details) - USD ($)	12 Months Ended			15 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2019
Earnings per share [abstract]
Net income (loss) for the year	$ (2,758,567)	$ (1,307,890)	$ 3,334,043	$ 3,334,043
Basic weighted average number of common shares outstanding	53,082,689	47,170,086	47,170,086
Effect on dilutive securities: Options	0	0	1,016,436
Diluted weighted average number of common shares outstanding	53,082,689	47,170,086	48,186,522
Basic income (loss) per share	$ (0.05)	$ (0.03)	$ 0.07
Diluted income (loss) per share	$ (0.05)	$ (0.03)	$ 0.07

SIGNIFICANT CUSTOMERS (Narrativ

SIGNIFICANT CUSTOMERS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of major customers [abstract]
Sales royalty	5.00%
Revenue from manway securement systems	$ 11,000	$ 10,500	$ 133,486

SIGNIFICANT CUSTOMERS - Disclos

SIGNIFICANT CUSTOMERS - Disclosure of detailed information about operating segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of major customers [line items]
Revenues	$ 7,425,707	$ 11,149,130	$ 20,550,682
Customer A [Member]
Disclosure of major customers [line items]
Revenues	2,787,027	5,505,214	11,043,962
Customer B [Member]
Disclosure of major customers [line items]
Revenues	252,804	485,674	2,660,840
Customer C [Member]
Disclosure of major customers [line items]
Revenues	932,248	2,710,540	1,957,400
Customer D [Member]
Disclosure of major customers [line items]
Revenues	$ 1,314,843	$ 1,280,155	$ 308,443

EMPLOYEE BENEFITS (Narrative) (

EMPLOYEE BENEFITS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of information about defined benefit plans [abstract]
Employee benefits expenses	$ 2,965,045	$ 3,803,757	$ 4,451,529

SEGMENTED INFORMATION (Narrativ

SEGMENTED INFORMATION (Narrative) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CANADA
Disclosure of operating segments [line items]
Long-term assets	$ 1,250,676	$ 2,001,034
UNITED STATES
Disclosure of operating segments [line items]
Long-term assets	$ 2,597,313	$ 2,941,310