Tower One Wireless (TOWTF) 20-F 21 Jun 21 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2020shares
Cover [Abstract]
Entity Registrant Name	TOWER ONE WIRELESS CORP.
Entity Central Index Key	0001579026
Document Type	20-F
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	94,101,782
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Annual Report	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Transition Report	false
Document Shell Company Report	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 122,759	$ 56,629
Amounts receivable	1,166,502	1,808,397
Prepaid expenses and deposits	371,013	234,091
Unbilled revenues		109,064
Assets held for sale	30,967	751,726
Total current assets	1,691,241	2,959,907
Intangible assets	1,357,658	1,602,728
Right-of-use assets	1,885,433	2,706,368
Property and equipment	6,175,128	8,732,046
Total assets	11,109,460	16,001,049
Current Liabilities
Accounts payable and accrued liabilities	4,368,281	4,035,983
Income tax payable	610,977	380,863
Interest payable	650,278	357,913
Deferred revenue	278,443	443,500
Customer deposits	5,621,307	8,526,085
Current portion of lease liabilities	92,308	206,079
Convertible debentures		745,000
Current portion of loans payable	3,440,732	1,263,055
Loans from related parties	3,870,748	4,060,187
Bonds payable	1,882,750
Total current liabilities	20,815,824	20,018,665
Long-term portion of lease liabilities	1,593,370	2,497,050
Bonds payable		1,787,351
Long-term portion of loans payable	143,855
Total Liabilities	22,553,049	24,303,066
Shareholders' Deficiency
Share capital	16,900,668	16,876,382
Share subscriptions	(30,000)	(30,000)
Contributed surplus	1,706,089	2,303,721
Non-controlling interest	(4,532,457)	(3,357,287)
Deficit	(25,352,460)	(23,585,459)
Accumulated other comprehensive loss	(135,429)	(509,374)
Total Shareholders' Deficiency	(11,443,589)	(8,302,017)
Total Equity and Liabilities	$ 11,109,460	$ 16,001,049

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Profit or loss [abstract]
Revenues	$ 9,126,082	$ 5,413,594	$ 1,556,742
Cost of sales	4,951,013	2,879,546
Gross profit	4,175,069	2,534,048	1,556,742
Expenses
Advertising and promotion	133,726	46,789	1,403,270
Amortization	1,260,439	1,261,964	436,902
Bad debts	38,410	150,551
Foreign exchange	540,633	21,576	754,999
Interest, financing charges and accretion	1,205,657	1,912,553	769,322
Maintenance and operations	942,370	1,001,161	1,517,698
Office and miscellaneous	869,732	949,670	675,553
Professional fees and consulting	2,395,170	2,366,030	1,834,575
Share-based compensation			1,913,692
Transfer agent and filing fees		13,790	44,983
Travel	154,043	214,065	201,888
Total Expenses	7,540,180	7,938,149	9,552,882
Loss before other items	(3,365,111)	(5,404,101)	(7,996,140)
Other items
Loss on extinguishment of debt		(393,026)
Impairment	(441,292)	(1,306,767)	(2,132,942)
Impairment of advances and loans receivable		(224,975)	(225,732)
Write-off of VAT receivable		(48,735)	(13,859)
Gain (loss) on net monetary position	318,659	(711,090)	924,340
Total other income (expenses)	(122,633)	(2,684,593)	(1,448,193)
Net loss before income taxes	(3,487,744)	(8,088,694)	(9,444,333)
Current income tax expense	(186,560)	(380,863)	0
Deferred income tax recovery	0	322,289	313,048
Net loss	(3,674,304)	(8,147,268)	(9,131,285)
Item that will be reclassified to profit or loss
Foreign exchange translation adjustment	508,446	(327,696)	(480,132)
Comprehensive loss	(3,165,858)	(8,474,964)	(9,611,417)
Net loss attributable to:
Shareholders of the Company	(2,364,633)	(4,977,237)	(9,112,971)
Non-controlling interest	(1,309,671)	(3,170,031)	(18,314)
Net loss	(3,674,304)	(8,147,268)	(9,131,285)
Other comprehensive income (loss) attributable to:
Shareholders of the Company	373,945	(155,147)	(326,928)
Non-controlling interest	134,501	(172,549)	(153,204)
Other comprehensive income (loss)	$ 508,446	$ (327,696)	$ (480,132)
Loss per common share - basic and diluted	$ (0.04)	$ (0.13)	$ (0.10)
Weighted average common shares outstanding	93,867,588	63,389,446	88,307,259

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity (Deficiency)	Number of Common shares [Member]CAD ($)shares	Number of Common shares [Member]USD ($)shares	Subscriptions Receivable [Member]CAD ($)	Contributed Surplus [Member]CAD ($)	Deficit [Member]CAD ($)	Accumulated other comprehensive income [Member]CAD ($)	Deficiency Attributable to Shareholders of the Company [Member]CAD ($)	Non-controlling interests [member]CAD ($)	CAD ($)
Balance at Dec. 31, 2017	$ 10,635,886		$ 170,000	$ 1,344,884	$ (9,896,705)	$ (27,299)	$ 2,226,766	$ 188,156	$ 2,414,922
Balance, shares at Dec. 31, 2017 | shares	70,125,698	70,125,698
Exercise of stock option	$ 2,460,301		(200,000)	(1,200,301)			1,060,000		1,060,000
Exercise of stock options, shares | shares	5,600,000	5,600,000
Exercise of warrants	$ 2,166,300						2,166,300		2,166,300
Exercise of warrants, shares | shares	8,665,201	8,665,201
Shares issued for services	$ 110,395						110,395		110,395
Shares issued for services, shares | shares	525,690	525,690
Shares issued for subscriptions received	$ 30,000		(30,000)
Shares issued for subscriptions received, shares | shares	142,857	142,857
Shares issued for debt	$ 156,000	$ 120,000					156,000		156,000
Shares issued for debt, shares | shares	780,000	780,000
Shares issued for acquisition of Mexmaken	$ 1,312,500						1,312,500	145,833	1,458,333
Shares issued for acquisition of Mexmaken, shares | shares	7,500,000	7,500,000
Share subscriptions received			30,000				30,000		30,000
Share-based compensation				1,913,692			1,913,692		1,913,692
Shares issued	$ 5,000						5,000		5,000
Shares issued, shares | shares	50,000	50,000
Fair value of warrants issued for Bond issuance cost				28,514			28,514		28,514
Equity portion of convertible debentures				2,673			2,673		2,673
Net loss					(9,112,971)		(9,112,971)	(18,314)	(9,131,285)
Other comprehensive income (loss)						(326,928)	(326,928)	(153,204)	(480,132)
Balance at Dec. 31, 2018	$ 16,876,382		(30,000)	2,089,462	(19,009,676)	(354,227)	(428,059)	162,471	(265,588)
Balance, shares at Dec. 31, 2018 | shares	93,389,446	93,389,446
Warrants issued				608,440			608,440		(608,440)
Obligation to issue warrants				180,714			180,714		(180,714)
Extinguishment of convertible debenture				(574,895)			(574,895)		(574,895)
Adjustment on acquisition of controlled subsidiary					(106,990)		(106,990)	869	(106,121)
Adjustment on disposition of controlled subsidiary					508,444		508,444	(178,047)	330,397
Net loss					(4,977,237)		(4,977,237)	(3,170,031)	(8,147,268)
Other comprehensive income (loss)						(155,147)	(155,147)	(172,549)	(327,696)
Balance at Dec. 31, 2019	$ 16,876,382		(30,000)	2,303,721	(23,585,459)	(509,374)	(4,944,730)	(3,357,287)	(8,302,017)
Balance, shares at Dec. 31, 2019 | shares	93,389,446	93,389,446
Warrants expired				(597,632)	597,632
Shares issued as penalty to the convertible debt lenders	$ 24,286						24,286		24,286
Shares issued as penalty to the convertible debt lenders, shares | shares	714,286	714,286
Net loss					(2,364,633)		(2,364,633)	(1,309,671)	(3,674,304)
Other comprehensive income (loss)						373,945	373,945	134,501	508,446
Balance at Dec. 31, 2020	$ 16,900,668		$ (30,000)	$ 1,706,089	$ (25,352,460)	$ (135,429)	$ (6,911,132)	$ (4,532,457)	$ (11,443,589)
Balance, shares at Dec. 31, 2020 | shares	94,103,732	94,103,732

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Net loss	$ (3,674,304)	$ (8,147,268)	$ (9,131,285)
Item not affection cash:
Accretion		107,376	70,341
Accrued interest	493,901	583,883
Amortization	1,260,439	1,261,964	436,902
Allowance for VAT		48,735	13,859
Gain on sale of towers	(453,216)	(664,446)
Deferred income tax recovery		(322,289)	(313,048)
Foreign exchange	962,181	2,719,037	2,131,449
Gain on net monetary position	(1,323,265)	(1,921,376)	(924,340)
Impairment	441,292	1,306,767	2,358,674
Impairment of advances and loans receivable		224,975
Loss on extinguishment of debt		393,026
Share-based compensation			1,913,692
Shares issued for services			110,395
Changes in non-cash working capital items	2,691,191	7,529,242	2,131,158
Cash provided by (used in) operating activities	398,219	3,119,626	(1,202,203)
Cash flows from investing activities
Cash received from acquisitions			18,436
Cash paid for acquisitions		(106,121)
Cash received from disposition	72,396	258,001
Cash received on sale of towers	1,204,942
Addition of property and equipment	(2,656,546)	(3,634,144)	(8,436,633)
Cash used in investing activities	(1,379,208)	(3,482,264)	(8,418,197)
Cash flows from financing activities
Shares issued for cash, net			30,000
Exercise of stock options and warrants			3,226,300
Proceeds from convertible debts, net			1,376,914
Repayment of convertible debts	(745,000)	(750,000)
Proceeds from bonds payable, net		859,560	888,996
Loans received	2,533,479	1,173,953	1,756,309
Repayment of loans	(66,258)	(1,467,004)	(156,819)
Loans from related parties	713,646	1,969,187	1,366,710
Repayment of loans from related parties	(833,951)	(1,140,500)	(534,612)
Lease payments	(553,130)	(570,512)
Promissory note received			1,728,480
Cash provided by financing activities	1,048,786	74,684	9,682,278
Foreign exchange on cash	(1,667)	(1,520)
Change in cash	66,130	(289,474)	61,878
Cash, beginning	56,629	346,103	284,225
Cash, ending	122,759	56,629	346,103
Property and equipment additions in accounts payable and accrued liabilities	901,653	1,019,581
Cash paid for interest	368,390	635,717	$ 50,000
Cash paid for income taxes	$ 0	$ 0

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2020
Disclosure of Nature of operations and going concern [Abstract]
NATURE OF OPERATIONS AND GOING CONCERN	1. NATURE OF OPERATIONS AND GOING CONCERN Tower One Wireless Corp. ("Tower One" or the "Company") is a pure-play, build-to-suit ("BTS") tower owner, operator and developer of multitenant communications structures. The Company's primary business is the leasing of space on communications sites to mobile network operators ("MNOs"). The Company offers tower-related services in the largest Spanish speaking countries in Latin America: Argentina, Colombia and Mexico. These tower-related services include site acquisition, zoning and permitting, structural analysis, and construction which primarily supports the Company's site leasing business, including the addition of new tenants and equipment on its sites. A long -term site lease is in hand with a tenant prior to undergoing construction. Tower One was incorporated under the laws of the Province of British Columbia, Canada on September 12, 2005. On October 14, 2011, the Company became a reporting company in British Columbia and was approved by the Canadian Securities Exchange ("CSE") and commenced trading on November 16, 2011. The Company's registered office is located at Suite 605, 815 Hornby Street, Vancouver, BC, Canada V6Z 2E6. These consolidated financial statements have been prepared on the basis of accounting principles applicable to a going concern, and accordingly, do not purport to give effect to adjustments which may be required should the Company be unable to achieve the objectives above as a going concern. The net realizable value of the Company's assets may be materially less than the amounts recorded in these consolidated financial statements should the Company be unable to realize its assets and discharge its liabilities in the normal course of business. At December 31, 2020, the Company had a working capital deficiency of $19,124,583 (2019 - $17,058,758) and an accumulated deficit of $25,352,460 (2019 - $23,585,459) which has been funded primarily by loans from related parties. Ongoing operations of the Company are dependent upon the Company's ability to generate sufficient revenues in the future, receive continued financial support and complete equity financings. These factors raise substantial doubt about the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Such adjustments could be material. The outbreak of the novel strain of coronavirus ("COVID-19") has resulted in governments worldwide enacting emergency measures to constrain the spread of the virus. These measures, which include the implementation of travel bans, self-imposed quarantine periods, self-isolation, physical and social distancing and the closure of non-essential businesses, have caused significant disruption to businesses globally, which has resulted in an uncertain and challenging economic environment. The duration and impact of the COVID-19 pandemic are unknown at this time. COVID-19 did not have a significant impact on the Company's site leasing business and tower sales. Moreover, COVID-19 did not have any impact on the Company's ability to collect receivables from its customers.

STATEMENT OF COMPLIANCE AND BAS

STATEMENT OF COMPLIANCE AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2020
Disclosure Of Statement Of Compliance And Basis Of Presentation [Abstract]
STATEMENT OF COMPLIANCE AND BASIS OF PRESENTATION	2. STATEMENT OF COMPLIANCE AND BASIS OF PRESENTATION (a) Statement of Compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS"), as issued by the International Accounting Standards Board ("IASB"). These consolidated financial statements were approved and authorized for issue by the Board of Directors on June 07, 2021. (b) Basis of Presentation and Consolidation These consolidated financial statements were prepared on a historical cost basis, except for financial instruments classified as fair value through profit or loss. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The presentation currency of the consolidated financial statements is Canadian dollars. These consolidated financial statements include the accounts of the following entities as at December 31, 2020 and 2019: Percentage Functional Entity Country of ownership currency Tower One Wireless Corp. ("Tower One") Canada Parent Canadian dollar Tower Two SAS ("Tower Two") Argentina 100% Argentine Peso Tower Three SAS ("Tower Three") Colombia 100% Colombian Peso Tower 3 SA ("Tower 3") Argentina 100% Argentine Peso Innervision SAS ("Innervision") Colombia 100% Colombian Peso Evolution Technology SA ("Evolution") Argentina 65% Argentine Peso Tower Construction & Technical Services, LLC ("TCTS") USA 50% US dollar Tower One Wireless Mexico S.A. de C.V. ("Mexmaken") Mexico 90% Mexican Peso All significant inter-company balances and transactions have been eliminated on consolidation. Subsidiaries are entities controlled by the Company. Control is based on whether an investor has power over the investee, exposure or rights to variable returns from its involvement with the investee, and the ability to use its power over the investee to affect the amount of returns. Non-controlling interests in the net assets are identified separately from the Company's deficiency. The non-controlling interest consists of the non-controlling interest as at the date of the original acquisition plus the noncontrolling interest's share of changes in equity or deficiency since the date of acquisition. The Company makes estimates and assumptions about the future that affect the reported amounts of assets and liabilities. Actual results may differ from these estimates and assumptions. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognized in the period in which the estimates are revised if the revision affects only that period or in the period of the revision and further periods if the review affects both current and future periods. Significant areas requiring the use of management estimates include the following: (i) The Company records intangible assets purchased in a business combination at their fair value. Following initial recognition, the Company carries the value of intangible assets at cost less accumulated amortization and any accumulated impairment losses. Amortization is recorded on a straight-line basis based upon management's estimate of the useful life and residual value. The estimates are reviewed at least annually and are updated if expectations change as a result of technical obsolescence or legal and other limits to use. A change in the useful life or residual value will impact the reported carrying value of the intangible assets resulting in a change in related amortization expense. (ii) The Company has applied estimates with respect to the valuation of shares issued for non-cash consideration. Shares are valued first at the fair value of goods or services received, and if this not readily determinable, at the fair value of the equity instruments granted at the date the Company receives the goods or services. The Company measures the cost of equity-settled transactions at the fair value of the equity instruments on the date they are granted. Estimating fair value for share-based compensation 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, volatility and dividend yield. The fair value of the underlying common shares is assessed as the quoted market price on grant date. The assumptions and models used for estimating fair value for share-based compensation transactions are discussed in Note 17. (iii) Amortization is recorded on a declining balance basis based upon management's estimate of the useful life and residual value. The estimates are reviewed at least annually and are updated if expectations change as a result of the physical condition, technical obsolescence or legal and other limits to use. A change in the useful life or residual value will impact the reported carrying value of towers and equipment resulting in a change in related amortization expense. (iv) The Company uses estimation in determining the incremental borrowing rate used to measure the lease liabilities. 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 economic environment. (v) 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. At December 31, 2020, the Company has an allowance for doubtful accounts of $36,381 (2019 - $179,868). (vi) Determining the amount of impairment of goodwill, intangible assets, and property and equipment requires an estimation of the recoverable amount, which is defined as the higher of fair value less the cost of disposal or value in use. Many factors used in assessing recoverable amounts are outside of the control of management and it is reasonably likely that assumptions and estimates will change from period to period. Use of Judgments Critical accounting judgments are accounting policies that have been identified as being complex or involving subjective judgments or assessments with a significant risk of material adjustment in the year: (i) 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. The Company is aware that material uncertainties related to events or conditions that raise substantial doubt upon the Company's ability to continue as a going concern. Further information regarding going concern is outlined in Note 1. (ii) The measurement of income taxes payable and deferred income tax assets and liabilities requires management to make judgments in the interpretation and application of the relevant tax laws. The actual amount of income taxes only becomes final upon filing and acceptance of the tax return by the relevant tax authorities, which occurs subsequent to the issuance of the consolidated financial statements. (iii) In accordance with the substance of the contractual arrangement, convertible debentures are compound financial instruments that are accounted for separately by their components: a financial liability and an equity instrument. The identification of convertible debenture components is based on interpretations of the substance of the contractual arrangement and therefore requires judgment from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount factors and the presence of any derivative financial instruments. (iv) Judgment is required in determining whether an asset meets the criteria for classification as "assets held for sale" in the consolidated statements of financial position. Criteria considered by management include the existence of and commitment to a plan to dispose of the assets, the expected selling price of the assets, the expected time frame of the completion of the anticipated sale and the period of time any amounts have been classified within assets held for sale. The Company reviews the criteria for assets held for sale each period and reclassifies such assets to or from this financial position category as appropriate. In addition, there is a requirement to periodically evaluate and record assets held for sale at the lower of their carrying value and fair value less costs to sell. Judgment is applied in determining whether disposal groups represent a component of the entity, the results of which should be recorded as discontinued operations in the consolidated statements of comprehensive loss. (v) At the end of each reporting period, management makes a judgment whether there are any indications of impairment of its property and equipment and intangibles. If there are indications of impairment, management performs an impairment test on a cash-generating unit basis. The impairment test compares the recoverable amount of the asset to its carrying amount. The recoverable amount is the higher of the asset's value in use (present value of the estimated future cash flows) and its estimated fair value less costs of disposal. (vi) The determination of the functional currency for the Company and its subsidiaries was based on management's judgment of the underlying transactions, events and conditions relevant to each entity. The determination of whether an entity operates in a hyperinflationary economy was based on management's judgment of the underlying economic condition of the country the entity operates in. (vii) The Company applies judgment in determining whether the contract contains an identified asset, whether the Company has the right to control the asset, and the lease term. The lease term is based on considering facts and circumstances, both qualitative and quantitative, that can create economic incentive to exercise renewal options. (viii) Judgment is required in applying IFRS 9 Financial Instruments

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	3. SIGNIFICANT ACCOUNTING POLICIES The following is a summary of significant accounting policies used in the preparation of these consolidated financial statements: Loss per share Basic loss per share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. To compute diluted loss per share, adjustments are made to common shares outstanding. The weighted average number of common shares outstanding is adjusted to include the number of additional common shares that would be outstanding if, at the beginning of the period or at time of issuance, all options and warrants were exercised. The proceeds from exercise are assumed to be used to purchase the Company's common shares at their average market price during the period. For the years presented, this calculation proved to be anti-dilutive. Revenue recognition The Company generates revenues from the supply of various goods and services. (i) Leases in which a significant portion of the risks and rewards of ownership are retained by the Company are classified as operating leases. Assets under operating leases are included in property and equipment. Leasing revenue from operating leases is recognized as the leasing services are provided. (ii) (iii) Foreign currency translation The results and financial position of a subsidiary whose functional currency is not the currency of a hyperinflationary economy is translated into the presentation currency using the following procedures: i. ii. iii. For practical reasons, a rate that approximates the exchange rates at the dates of the transactions, for example an average rate for the period, is often used to translate income and expense items. For the year ended December 31, 2020, an unrealized foreign exchange translation gain of $508,446 (2019 - $327,696; 2018 - $480,132) was recorded under accumulated other comprehensive loss as a result of changes in the value of the Colombian Peso, Argentine Peso, Mexican Peso and US dollars with respect to the Canadian dollar. The results and financial position of a subsidiary whose functional currency is the currency of a hyperinflationary economy are translated into the presentation currency using the following procedures: i. ii. When an entity's functional currency is the currency of a hyperinflationary economy, the entity shall restate its financial statements in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies Property and equipment Property and equipment is stated at cost less accumulated amortization and accumulated impairment loss. Amortization expense for towers begins in the month of transfer of each tower from construction in progress to towers. Costs not clearly related to the procurement, manufacturing and implementation are expensed as incurred. Towers represent cellular towers owned by the Company. The towers are operated at various sites and under contractual license agreements. • • Costs of assets in the course of construction are capitalized as construction in progress. Upon completion, the cost of construction is transferred to the appropriate category of property and equipment and amortization commences when the asset is available for its intended use. An asset's residual value, useful life and amortization method are reviewed at each financial year end and adjusted if appropriate. When parts of an item of equipment have different useful lives, they are accounted for as separate items (major components) of equipment. Gains and losses on disposal of an item of equipment are determined by comparing the proceeds from disposal with the carrying amount of the equipment and are recognized in profit or loss. Intangible assets Intangible assets consist of master lease agreement acquired by the Company. Acquired lease agreements are carried at cost less accumulated amortization and impairment losses. Intangible assets with indefinite lives are not amortized but are tested annually for impairment. Any impairment of intangible assets is recognized in the consolidated statement of comprehensive loss but increases in intangible asset values are not recognized subsequently. Amortization expense for intangible assets is calculated on the straight-line basis over its estimated useful life. Estimated useful lives of intangible assets are the shorter of the economic life and the period the right is legally enforceable. The assets' useful lives are reviewed, and adjusted if appropriate, at each statement of financial position date. The useful life of the Company's intangible assets, consisting of master lease agreements, is estimated to be 10 years. Impairment Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that an asset's carrying amount may be less than its recoverable amount. Management uses its judgment to estimate these inputs and any changes to these inputs could have a material impact on the impairment calculation. For impairment testing, non-financial assets that do not generate independent cash flows are grouped together into CGU, which represent the levels at which largely independent cash flows are generated. An impairment loss is recognized in earnings to the extent that the carrying value of an asset, CGU or group of CGU's exceeds its estimated recoverable amount. The recoverable amount of an asset, CGU or group of CGU's is the greater of its value in use and its fair value less cost to sell. Value in use is calculated as the present value of the estimated future cash flows discounted at appropriate pre -tax discount rates. An impairment loss relating to a specific asset reduces the carrying value of the asset. An impairment loss relating to a group of CGU's is allocated on a pro-rata basis to reduce the carrying value of the assets in the units comprising the group. A previously recognized impairment loss related to non- financial assets is assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss related to non-financial assets is reversed if there is a subsequent increase in the recoverable amount. An impairment loss is reversed only to the extent that the asset's carrying value does not exceed the carrying value that would have been determined, net of depreciation or amortization, if no loss had been recognized. Share capital Common shares are classified as equity. Transaction costs directly attributable to the issue of common shares and share options are recognized as a deduction from equity, net of any tax effects. Common shares issued for consideration other than cash, are valued based on their market value at the date the shares are issued. The Company applies the residual value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first allocates value to the more easily measurable component based on fair value and then the residual value, if any, to the less easily measurable component. The Company considers the fair value of common shares issued in a private placement to be the more easily measurable component and the common shares are valued at their fair value, as determined by the closing quoted bid price on the announcement date. The balance, if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as contributed surplus. Share-based compensation Share-based compensation to employees are measured at the fair value of the instruments issued and amortized over the vesting periods. Share-based compensation to non-employees are measured at the fair value of the goods or services received or the fair value of the equity instruments issued, if it is determined the fair value of the goods or services cannot be reliably measured, and are recorded at the date the goods or services are received. The amount recognized as an expense is adjusted to reflect the number of awards expected to vest. The offset to the recorded cost is to contributed surplus. Consideration received on the exercise of stock options is recorded as share capital and the related amount in contributed surplus is transferred to share capital. Charges for options that are forfeited before vesting are reversed from contributed surplus. For those options that expire or are forfeited after vesting, the recorded value is transferred to deficit. Income taxes Income tax expense consisting of current and deferred tax expense is recognized in the consolidated statement of comprehensive 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 consolidated 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 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. Provisions Provisions are recorded when a present legal or constructive obligation exists as a result of past events where it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate of the amount of the obligation can be made. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the statement of financial position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount receivable can be measured reliably. Financial instruments Financial assets - Classification The Company classifies its financial assets in the following categories: Those to be measured subsequently at fair value (either through Other Comprehensive Income ("OCI"), or through profit or loss), and Those to be measured at amortized cost. The classification depends on the Company's business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses are either recorded in profit or loss or OCI. Financial assets - Measurement At initial recognition, the Company measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss ("FVTPL"), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in profit or loss. Financial assets are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Subsequent measurement of financial assets depends on their classification. Amortized cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. A gain or loss that is subsequently measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Interest income from these financial assets is included as finance income using the effective interest rate method. Fair value through OCI ("FVOCI"): A financial asset measured at FVOCI is measured at fair value with changes in fair value included as "financial asset at fair value through other comprehensive income" in other comprehensive income. Accumulated gains or losses recognized through other comprehensive income remain in OCI when the financial instrument is derecognized or its fair value substantially decreases. Fair value through profit or loss: Assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL. A gain or loss on an investment that is subsequently measured at FVTPL is recognized in profit or loss in the period in which it arises. The Company has classified its cash and amounts receivables as FVTPL. Financial liabilities The Company classifies its financial liabilities into the following categories: Financial liabilities at FVTPL; and Amortized cost. A financial liability is classified as at FVTPL if it is classified as held-for-trading or is designated as such on initial recognition. Directly attributable transaction costs are recognized in profit or loss as incurred. The fair value changes to financial liabilities at FVTPL are presented as follows: the amount of change in the fair value that is attributable to changes in the credit risk of the liability is presented in OCI; and the remaining amount of the change in the fair value is presented in profit or loss. The Company does not designate any financial liabilities at FVTPL. Other non-derivative financial liabilities are initially measured at fair value less any directly attributable transaction costs. Subsequent to initial recognition, these liabilities are measured at amortized cost using the effective interest method. The Company has classified its accounts payable and accrued liabilities, interest payable, convertible debentures, loans payable, loans from related parties, customer deposits, bonds payable and lease liability as amortized cost. Convertible debentures The component parts of compound instruments (convertible debentures) issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Conversion option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company's own equity instruments is an equity instrument. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion. The conversion option classified as equity is determined by deducting the fair value of the liability component from the face value of the compound instrument as a whole. This is recognized and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognized in equity will be transferred to share capital. When the conversion option remains unexercised at the maturity date of the convertible note, the balance recognized in equity will be transferred to deficit. No gain or loss is recognized in the profit or loss upon conversion or expiration of the conversion option. Transaction costs that relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of the gross proceeds. Transaction costs relating to the equity component are recognized directly in equity. Transaction costs relating to the liability component are included in the carrying amount of the liability component and are amortized over the lives of the convertible notes using the effective interest method. Substantial modification of convertible debentures Modification is deemed to be substantial if the net present value of the cash flows under the modified terms, including any fees paid or received, is a least 10 percent different from the net present value of the remaining cash flows of the liability prior to the modification, both discounted at the original effective interest rate of the liability prior to the modification. A substantial modification of the terms of an existing financial liability is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. The consideration paid, represented by the fair value of the modified convertible debentures are allocated to the liability and equity components of the original convertible debentures at the date of the extinguishment. The method used in allocating the consideration paid and transaction costs to the separate components of the original convertible debentures is consistent with that used in the original allocation to the separate components of the original convertible debentures of the proceeds received by the Company when the original convertible debentures were issued. Once the allocation of the consideration is made, any resulting gain or loss is treated as follows: the amount of gain or loss relating to the original liability component is recognized in profit or loss; and the amount of consideration relating to the original equity component is recognized in equity in contributed surplus. The amount recognized in convertible debentures equity reserve attributable to the extinguished convertible debentures is also transferred to contributed surplus. Leases 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. 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.

HYPERINFLATION

HYPERINFLATION	12 Months Ended
	Dec. 31, 2020
Disclosure Of Detailed Information About Hyperinflation [Abstract]
HYPERINFLATION	4. HYPERINFLATION In July 2018, the Argentine three-year cumulative rate of inflation for consumer prices and wholesale prices reached a level in excess of 100%. As a result, in accordance with IAS 29, Financial Reporting in Hyperinflationary Economies On the application of IAS 29, the Company used the conversion coefficient derived from the combination of the "IPC Nacional and the IPIM" (the national consumer price index and the national wholesale price index) published by the National Statistics and Census Institution in Argentina. Furthermore, a formal resolution (number 539/018) from de "FACPCE" (Federación Argentina de Consejos Profesionales de Ciencias Económicas) was issued and has been followed in the calculations. As the consolidated financial statements of the Company have been previously presented in Canadian dollars, a stable currency, the comparative period amounts do not require restatement. The level of the IPC at December 31, 2020 was 385.76 (2019 - 283.44), which represents an increase of 36.1% over the IPC at December 31, 2019. Monetary assets and liabilities are not restated because they are already expressed in terms of the monetary unit current as at December 31, 2020. Non-monetary assets, liabilities, equity, and expenses (items that are not already expressed in terms of the monetary unit as at December 31, 2020) are restated by applying the index at the end of the reporting period. The effect of inflation on the Argentine subsidiary's net monetary position is included in the consolidated statements of loss as a gain on net monetary position. The application of IAS 29 results in the adjustment for the loss of purchasing power of the Argentine peso recorded in the consolidated statements of comprehensive loss. In a period of inflation, an entity holding an excess of monetary assets over monetary liabilities loses purchasing power, which results in a loss on the net monetary position. This loss/gain is derived as the difference resulting from the restatement of non-monetary assets, liabilities and equity. As per IAS 21, The Effects of Changes in Foreign Exchange Rates As a result of the change in the conversion coefficient during the year ended December 31, 2020, the Company recognized a net monetary gain of $318,659 (2019 - loss of $711,090; 2018 - $924,340) to adjust transactions recorded during the period into a measuring unit current as of December 31, 2020. For the year ended December 31, 2019, $2,798,971 was reclassified from net gain (loss) from net monetary position to foreign exchange for comparative purpose.

TOWER CONSTRUCTION & TECHNICAL

TOWER CONSTRUCTION & TECHNICAL SERVICES, INC.	12 Months Ended
	Dec. 31, 2020
Disclosure Of Acquisition Of Tower Construction Technical Services Inc [Abstract]
TOWER CONSTRUCTION & TECHNICAL SERVICES, INC.	5. TOWER CONSTRUCTION & TECHNICAL SERVICES, INC. On October 18, 2017, the Company entered into an Escrow Agreement with the shareholders of Tower Construction & Technical Services, Inc. ("TCTS") to acquire 70% ownership interest in TCTS. On March 1, 2019, the Company entered into an agreement to acquire the remaining 30% ownership interest of TCTS for total purchase price of $106,121 (US$80,000). As the Company previously controlled TCTS, the transaction resulted in a change to the Company ownership stake and was accounted for as an equity transaction. The $106,990 difference between the acquisition of $869 non-controlling interest and $106,121 fair value of consideration paid was recognized directly in deficit. On August 1, 2019, the Company entered into a Joint Venture Agreement with a third party, Enervisa US LLC ("Enervisa") and sold 50% of outstanding shares of TCTS for $330,397 (US$250,000) to fund the operation of TCTS. The Company determines that the sale of the 50% of TCTS shares did not constitute a loss of control. The issuance of the shares is accounted for an equity transaction and resulting a non-controlling interest of $698,030. The non-controlling interest consists of $519,983 of Enervisa's share of TCTS's net loss for the period from January 1, 2019 to August 1, 2019 which is included in net loss attributable to non-controlling interests on the consolidated statement of changes in equity (deficiency). During the year ended December 31, 2020, the Company received $72,396 (2019 - $258,001) for the sale of 50% of the outstanding shares of TCTS.

ACQUISITION OF INNERVISION TELE

ACQUISITION OF INNERVISION TELECOM S.A.S ("INNERVISION")	12 Months Ended
	Dec. 31, 2020
Disclosure Of Acquisition Innervision Telecom Sas [Abstract]
ACQUISITION OF INNERVISION TELECOM S.A.S ("INNERVISION")	6. As at December 31, 2018, the Company owned 90% of Innervision through its wholly owned subsidiary Tower Three S.A.S ("Tower Three"). In October 2019, the Company completed the acquisition of the remaining common shares of Innervision not previously owned by Tower Three. The Company acquired the remaining 10% interest for total purchase price of $2,685 ($7,000,000 Colombian Peso). As the Company previously controlled Innervision, the transaction resulted in a change to the Company's ownership stake and was accounted for as an equity transaction. The difference between the non-controlling interest and the fair value of consideration paid was recognized directly in deficit.

ACQUISITION OF COMERCIALIZADORA

ACQUISITION OF COMERCIALIZADORA MEXMAKEN, S.A. DE C.V.	12 Months Ended
	Dec. 31, 2020
Disclosure Of Business Combinations [abstract]
ACQUISITION OF COMERCIALIZADORA MEXMAKEN, S.A. DE C.V.	7. ACQUISITION OF COMERCIALIZADORA MEXMAKEN, S.A. DE C.V. On April 3, 2018, the Company entered into a Share Purchase Offer Agreement with the shareholders of Comercializadora Mexmaken, S.A. de C.V. ("Mexmaken") to acquire a 90% ownership interest. Since its incorporation on September 9, 2015, Mexmaken has obtained two Master Lease Agreement ("MLA") with major Mexican telecom operators, one of which was acquired prior to the Company's acquisition of Mexmaken. To obtain the 90% ownership interest, the Company issued 7,500,000 common shares with a fair value of $1,312,500 to the shareholders of Mexmaken. As part of the acquisition of Mexmaken, the Company also issued common shares to a related party, who was a controlling shareholder of Mexmaken. The Company determined that the acquisition of Mexmaken constituted a business combination as Mexmaken has inputs, processes and outputs. As such the Company applied the acquisition method of accounting. As part of the acquisition of Mexmaken, the Company acquired Mexmaken's MLA, which was recorded as an intangible asset. The following table presents the allocation of the purchase price to the assets acquired and liabilities assumed based on their estimated fair values, which is the same as the carrying values, at the date of acquisition and resulting goodwill: $ Fair value of common shares issued 1,312,500 Total consideration 1,312,500 Assets acquired: Cash 18,436 Amounts receivable and prepaid expenses 20,463 Construction in progress 91,339 Furniture and equipment 2,741 Intangible assets 428,000 Goodwill 1,315,258 Less: liabilities assumed Accounts payable (356,404 ) Deferred income tax liability (61,500 ) Net assets of Mexmaken 1,458,333 Net assets attributed to non-controlling interest (145,833 ) Net assets acquired 1,312,500 As at December 31, 2018, the Company completed an impairment analysis in accordance with IAS 36, Impairment of Assets, During the years ended December 31, 2020 and 2019, the Company's ownership on Mexmaken remains at 90%.

NON-CONTROLLING INTEREST (NCI)

NON-CONTROLLING INTEREST (NCI)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Noncontrolling Interests [Abstract]
NON-CONTROLLING INTEREST (NCI)	8. NON-CONTROLLING INTEREST (NCI) The following table presents the summarized financial information for Evolution, TCTS and Mexmaken, the Company's subsidiaries which have NCI's. This information represents amounts before intercompany eliminations. December 31, December 31, $ $ Current assets 1,145,246 3,466,115 Non-current assets 4,079,106 9,463,080 Current liabilities 14,046,168 18,306,038 Non-current liabilities 898,146 1,691,801 Revenues for the year ended 7,934,906 2,263,370 Net loss for the year ended (1,150,056 ) (6,225,672 ) The net change in non-controlling interest is as follows: Total $ Balance, December 31, 2018 162,471 Change in ownership interest (177,178 ) Share of loss for the year (3,170,031 ) Currency translation adjustment (172,549 ) Balance, December 31, 2019 (3,357,287 ) Share of loss for the year (1,309,671 ) Currency translation adjustment 134,501 Balance, December 31, 2020 (4,532,457 ) As of December 31, 2020 and 2019, the Company held a 50% ownership in TCTS, 90% ownership in Mexmaken and 65% ownership in Evolution with $953,706, $791,573 and $2,787,178 (2019 - $919,976, $111,962 and $2,325,349) NCI balance, respectively. The Company has recasted comparative information as at December 31, 2018 for the non-controlling interest, to correct losses attributed to non-controlling interests during the year ended December 31, 2018. As a result, the deficiency attributable to shareholders of the Company decreased by $223,612 and the non-controlling interest increased by the same amount. There was no impact to the Company's cash flows or profit or loss for the year ended December 31, 2018.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS	9. INTANGIBLE ASSETS Master lease Cost $ Balance, December 31, 2018, 2019 and 2020 1,982,354 Accumulated amortization Balance, December 31, 2018 138,765 Additions 240,861 Balance, December 31, 2019 379,626 Additions 245,070 Balance, December 31, 2020 624,696 Net book value December 31, 2019 1,602,728 December 31, 2020 1,357,658

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY AND EQUIPMENT	10. PROPERTY AND EQUIPMENT During the years ended December 31, 2020 and 2019, due primarily to the cancellation of tenant lease agreements, an indicator of impairment existed resulting in a test of recoverable amount of the assets and recognition of an impairment loss of $441,292 and $1,306,767, respectively. A value in use calculation is not applicable as the Company does not have any expected cash flows from using the assets. In estimating the fair value less costs of disposal, management did not have observable or unobservable inputs to estimate the recoverable amount greater than $nil. As this valuation technique requires management's judgment and estimates of the recoverable amount, it is classified within Level 3 of the fair value hierarchy. Towers Construction in progress Furniture and equipment Total Cost Balance, December 31, 2018 4,767,745 3,652,130 68,797 8,488,672 Monetary adjustment for hyperinflationary economy 1,301,174 68,942 180,070 1,550,186 Additions 71,929 4,405,289 176,507 4,653,725 Transfer from CIP to towers 6,031,951 (6,031,951 ) — — Reclassification to assets held for sale (845,737 ) — — (845,737 ) Towers sold — (167,896 ) — (167,896 ) Impaired/cancelled towers (500,764 ) (786,617 ) (19,386 ) (1,306,767 ) Foreign exchange movement (2,180,040 ) (654,677 ) (24,580 ) (2,859,297 ) Balance, December 31, 2019 8,646,258 485,220 381,408 9,512,886 Monetary adjustment for hyperinflationary economy 701,648 644,005 (101,325 ) 1,244,328 Additions — 2,502,896 35,722 2,538,618 Transfer from CIP to towers 1,574,686 (1,574,686 ) — — Reclassification to assets held for sale — (30,967 ) — (30,967 ) Towers sold (3,888,708 ) — — (3,888,708 ) Impaired/cancelled towers/equipment — (416,588 ) (24,704 ) (441,292 ) Foreign exchange movement (1,518,126 ) (15,623 ) (79,364 ) (1,613,113 ) Balance, December 31, 2020 5,515,758 1,594,257 211,737 7,321,752 Accumulated Amortization Balance, December 31, 2018 254,314 — 12,881 267,195 Monetary adjustment for hyperinflationary economy 71,970 — 1,778 73,748 Additions 673,106 — 30,789 703,895 Reclassification to assets held for sale (94,011 ) — — (94,011 ) Impairment/cancelled towers — — (4,151 ) (4,151 ) Foreign exchange movement (164,131 ) — (1,705 ) (165,836 ) Balance, December 31, 2019 741,248 — 39,592 780,840 Monetary adjustment for hyperinflationary economy 116,704 — 6,292 122,996 Additions 708,546 — 44,283 752,829 Tower sold (322,512 ) — (9,730 ) (332,242 ) Foreign exchange movement (165,439 ) — (12,360 ) (177,799 ) Balance, December 31, 2020 1,078,547 — 68,077 1,146,624 Net book value December 31, 2019 7,905,010 485,220 341,816 8,732,046 December 31, 2020 4,437,211 1,594,257 143,660 6,175,128

RIGHT-OF-USE ASSETS AND LEASE L

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES	12 Months Ended
	Dec. 31, 2020
Disclosure of quantitative information about leases for lessee [abstract]
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES	11. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES The Company has a lease agreement for its land lease. The continuity of the ROU asset and lease liability for the years ended December 31, 2020 and 2019 are as follows: Right-of-use asset As at December 31, 2018 $ 1,374,800 Additions 1,721,936 Depreciation (317,208 ) Impact of foreign exchange (370,602 ) Monetary adjustment for hyperinflationary economy 297,442 As at December 31, 2019 $ 2,706,368 Additions 702,473 Cancellation (1,086,971 ) Depreciation (262,540 ) Impact of foreign exchange (375,830 ) Monetary adjustment for hyperinflationary economy 201,933 As at December 31, 2020 $ 1,885,433 Lease liability As at December 31, 2018 $ 1,374,800 Additions 1,721,936 Lease payments (570,512 ) Lease interest 488,484 Impact of foreign exchange (311,579 ) As at December 31, 2019 $ 2,703,129 Additions 702,473 Cancellation (1,199,643 ) Lease payments (553,130 ) Lease interest 374,216 Impact of foreign exchange (341,367 ) As at December 31, 2020 $ 1,685,678 Current portion $ 92,308 Long-term portion 1,593,370 $ 1,685,678

ASSETS HELD FOR SALE

ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2019
Disclosure of analysis of single amount of discontinued operations [abstract]
ASSETS HELD FOR SALE	12. ASSETS HELD FOR SALE During the year ended December 31, 2020, the Company entered into an asset purchase agreement with a third party whereby the Company agreed to sell certain towers in Argentina. The sale was not completed as of December 31, 2020, and accordingly the Company has reclassified the towers from property and equipment to assets held for sale on the consolidated statement of financial position. The carrying value reported represents the lower of the net book value and fair value less costs to sell. Subsequent to year ended December 31, 2020, the Company sold the assets held for sale towers of $30,967 for $36,961. During the year ended December 31, 2019, the Company entered into an asset purchase agreement with a third party whereby the Company agreed to sell certain towers in Argentina. The sale was not completed as of December 31, 2019, and accordingly the Company has reclassified the towers from property and equipment to assets held for sale on the consolidated statement of financial position. The carrying value reported represents the lower of the net book value and fair value less costs to sell. Subsequent to year ended December 31, 2019, the Company sold the assets held for sale towers of $751,726 for proceeds of $1,204,942.

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	12 Months Ended
	Dec. 31, 2020
Disclosure of convertible debentures [Abstract]
CONVERTIBLE DEBENTURES	13. CONVERTIBLE DEBENTURES June 2018 Convertible Debenture In June 2018, the Company issued secured convertible debentures to a third party for gross proceeds of $1,000,000 under the following terms: A term of one year; An interest rate of 1% per month, payable monthly; and Convertible into common shares of the Company at $0.20 per common share, subject to adjustment in certain events. In connection with the convertible debentures, the Company also issued 5,000,000 share purchase warrants to the holders exercisable at a price of $0.25 per common share for a period of one year. The Company also incurred cash debt issuance costs of $76,791. In November 2018, the terms of these convertible debentures were modified as follows: The conversion price was reduced to $0.10 per common share; The expiry date of the original warrants was extended to November 13, 2019; The exercise price of the share purchase warrants was reduced to $0.125 per common share; and The Company issued 5,000,000 additional share purchase warrants to the purchasers exercisable at a price of $0.125 per common share, subject to certain adjustments in certain events with an expiry date of November 13, 2019. The convertible debentures are secured against the assets of the Company and its subsidiaries pursuant to the terms of a general security agreement of the Company issued in favor of the holders. November 2018 Convertible Debenture In November 2018, the Company issued secured convertible debentures to a third party for gross proceeds of $500,000 under the following terms: A term of seven months; An interest rate of 1% per month, payable monthly; and Convertible into common shares of the Company at $0.10 per common share, until June 12, 2019, subject to adjustments in certain events. In connection with the convertible debentures, the Company also issued 5,000,000 share purchase warrants to the purchasers exercisable at a price of $0.125 per common share for a period of one year until November 13, 2019. The Company also incurred cash debt issuance costs of $46,295. The convertible debentures are secured against the assets of the Company and its subsidiaries pursuant to the terms of a general security agreement of the Company issued in favor of the holders. For accounting purposes, the convertible debentures are separated into their liability and equity components using the residual method. The fair value of the liability component at the time of issue was determined based on an estimated discount rate of 17% for debentures. The value of the equity component was determined as the difference between the face value of the convertible debenture and the fair value of the liability component. After initial recognition the liability component is carried on an amortized cost basis and is accreted to its face value over the term to maturity of the convertible debentures at the effective rate of 25%. During the year ended December 31, 2018, the Company determined the fair value of the equity component of the convertible debentures to be $53,583, offset by transaction costs of $4,397 and a deferred tax liability of $46,513. June 2019 In June 2019, the Company repaid $750,000 of the convertible debentures and extended the term with the existing lenders to November 2019. In consideration for the extension of financing terms with existing lenders, the Company reached an agreement with such lenders to amend existing warrants (the "Amended Warrants") that were issued to such lenders on (i) June 12, 2018 (as previously amended on November 13, 2018) and (ii) November 13, 2018. The Amended Warrants were amended as follows: The exercise price of the Amended Warrants was amended from $0.125 to $0.09; and The expiry date of the Amended Warrants was extended from November 13, 2019 to November 13, 2020. Concurrent with the Amended Warrants, the Company also issued new common share purchase warrants (the "New Warrants") to each holder of the Amended Warrants, resulting in an aggregate of 15,000,000 New Warrants being issued. Each New Warrant entitles the holder thereof to acquire one common share of the Company at an exercise price of $0.09 per common share, with each New Warrant set to expire on November 13, 2020. The fair value of the New Warrants is $287,272. The fair value of the share purchase warrants was calculated using the Black-Scholes model and the following weighted average assumptions: Share price at date of grant $0.08 Exercise price $0.09 Expected life 1.42 years Expected volatility 58.15% Risk free interest rate 1.49% Expected dividend yield 0% Expected forfeiture rate 0% The Company has the right to repurchase all of the Amended Warrants and New Warrants for $300,000 in aggregate at any time before their respective expiry dates. The amendment of the convertible debenture was deemed to be an extinguishment of the original liabilities. As such, the equity portion of the original convertible debentures of $2,673 was derecognized and the Amended Warrants were revalued at the extinguishment date using the Black-Scholes model and the weighted average assumptions disclosed above. The fair value of the Amended Warrants at the date of extinguishment was determined to be $287,623. Consequently, $572,222 was recorded as a loss on extinguishment to contributed surplus. September 2019 In September 2019, the Company further extended the term with the existing lenders to December 2019. In consideration for the extension of financing terms with existing lenders, the Company reached an agreement with such lenders to pay a 10% penalty on the total outstanding amounts of the principal. During the year ended December 31, 2019, the Company paid the penalty of $75,000 and recorded the penalty as interest expense in the consolidated statement of comprehensive loss. December 2019 In December 2019, the Company further extended the term with the existing lenders to February 2020. In consideration for the extension of financing terms with existing lenders, the Company reached an agreement with such lenders to pay a 1% penalty on the total outstanding amounts of the principal, as well as an additional 2% penalty on the total outstanding amounts of the principal to be added to the principal if the outstanding amounts are not repaid by January 14, 2020. During the year ended December 31, 2019, the Company paid the penalty of $7,500 and recorded the penalty as interest expense in the consolidated statement of comprehensive loss. March 2020 In March 2020, the Company further extended the term with the existing lenders to June 2020. In consideration for the extension of financing terms with existing lenders, the Company reached an agreement with such lenders to pay a penalty to be satisfied by issuing 714,286 common shares. During the year ended December 31, 2020, the Company issued the 714,286 common shares, with a fair value of $24,286, and recorded the penalty as interest expense in the consolidated statement of comprehensive loss. June 2020 In June 2020, the Company repaid the convertible debenture balance of $745,000 in full. With this repayment, the Company repaid in full the convertible debenture loan balance and discharged the security interest associated with the loan. A reconciliation of the convertible debentures is as follows: Balance at December 31, 2018 $ 1,387,624 Cash items Repayment of convertible debt Non-cash items (750,000 ) Accreted interest 107,376 Extinguishment of debt (745,000 ) Issuance of debt 745,000 Balance at December 31, 2019 $ 745,000 Cash items Repayment of convertible debt (745,000 ) Balance at December 31, 2020 $ — During the year ended December 31, 2020, the Company has incurred interest expense of $19,280 (2019 - $127,500; 2018 - $71,836) on the convertible debentures, of which $nil (2019 - $15,000) remains payable and has been recorded within interest payable on the consolidated statement of financial position.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about borrowings [abstract]
LOANS PAYABLE	14. LOANS PAYABLE As at December 31, 2020 and 2019, the loans payable are summarized as follows: Balance, December 31, 2020 2019 Currency Terms CAD $ CAD $ 1,505,038 731,606 USD Unsecured, due on demand 1,817,141 148,158 Colombian Pesos Unsecured, due on demand 79,567 — Colombian Pesos Unsecured, repayable monthly until May 2023 150,984 — Colombian Pesos Unsecured, repayable monthly until December 2023 31,857 32,545 Argentine Pesos Unsecured, due on demand — 350,746 Argentine Pesos Unsecured, due January 2020 3,584,587 1,263,055 3,440,732 1,263,055 Current portion of loans payable 143,855 — Long term portion of loans payable 3,584,587 1,263,055 During the year ended December 31, 2020, the interest rates on the loans payable ranged from 0% to 41% (2019 - 0% to 61%). The Company has recasted comparative information as at December 31, 2018 for the loans payable, to correct balances received during the year ended December 31, 2018. As a result, the loans payable and foreign exchange expense increased by $431,708. The recast of comparative information had no impact on cash flows. During the year ended December 31, 2020, the Company has incurred interest expense of $144,473 (2019 - $336,817, 2018 - $20,052) on the loans payable, of which $88,018 (US$64,725) (2019 - $73,615) remains payable and has been recorded within interest payable on the consolidated statement of financial position.

BONDS PAYABLE

BONDS PAYABLE	12 Months Ended
	Dec. 31, 2020
Disclosure Of Bonds Payable [Abstract]
BONDS PAYABLE	15. BONDS PAYABLE During the year ended December 31, 2019, the Company issued a total of 9,880 (2018 - 9,663) bonds at a price of $100 each for gross proceeds of $988,000 (2018 - $966,300). The bonds are secured against all present and after-acquired personal property of the Company, incur interest at a rate of 10% paid monthly, and mature September 21, 2021. In connection with the issuance of bonds, the Company paid cash debt issuance costs to an agent of $128,440 and issued 921,780 share purchase warrants to the agent with a fair value of $33,545. The share purchase warrants are exercisable at prices ranging from $0.08 to $0.14 per common share for a period of two years. No bonds were issued in 2020. The fair value of the share purchase warrants was calculated using the Black-Scholes model using the following weighted average assumptions: 2020 2019 Share price at date of grant — $ 0.09 Exercise price — $ 0.09 Expected life — 2 years Expected volatility — 76.65% Risk free interest rate — 1.68% Expected dividend yield — 0% Expected forfeiture rate — 0% The cash debt issuance costs and fair value of the share purchase warrants were applied against the carrying value of the bond. During the year ended December 31, 2020, the Company recorded an amortization expense related to the debt issuance costs of $95,399 (2019 - $95,399). As at December 31, 2020, the carrying value of the bonds are $1,882,750 (2018 - $1,787,351). During the year ended December 31, 2020, the Company has incurred interest expense of $195,973 (2019 - $177,005; 2018 - $15,038) on the bonds payable, of which $nil (2019 - $16,599) remains payable and has been recorded within interest payable on the consolidated statement of financial position.

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	12 Months Ended
	Dec. 31, 2020
Disclosure of transactions between related parties [abstract]
RELATED PARTY BALANCES AND TRANSACTIONS	16. RELATED PARTY TRANSACTIONS AND BALANCES Loans payable to related parties include loans and advances received from related individuals and companies related to directors and officers of the Company. As at December 31, 2020 and 2019, the Company has the following loan balances with related parties: Balance, December 31, 2020 2019 Currency Rate Terms CAD $ CAD $ % 3,839,459 4,047,119 USD 12% -18% Unsecured, due on demand 18,546 — Colombian Pesos 0% Unsecured, due on demand 12,743 13,068 Argentine Pesos 18% Unsecured, due on demand 3,870,748 4,060,187 In connection with certain related party loans, the Company incurred monthly penalty fees of 10% until June 30, 2018 once the loans reached their initial maturity dates. During the year ended December 31, 2018, the Company paid finance expenses of $528,132 (US$407,500) in connection with these monthly penalties. As at December 31, 2018, the Company had advanced $224,976 to related parties in connection with costs to be incurred on behalf of the Company. This amount was included within other receivables on the consolidated statement of financial position. The amounts advanced are unsecured, non-interest bearing and due on demand. During the year ended December 31, 2019, the Company deemed these amounts to be uncollectable and wrote off the balance. The Company has recasted comparative information as at December 31, 2018 for the loans from related parties, to correct balances received during the year ended December 31, 2018. As a result, the loans from related parties increased by $506,804, the interest payable decreased by $494,934 and foreign exchange expense increased by $11,870. The recast of comparative information had no impact on cash flows. During the year ended December 31, 2020, the Company has incurred interest expense of $352,439 (US$262,994) (2019 -$492,729; 2018 - $311,102) in connection with the related party loans noted above. As at December 31, 2020, $562,260 (2019 - $252,144) of unpaid interest and loan penalties have been included within interest payable on the consolidated statement of financial position. January 2019 In January 2019, the Company renegotiated the loans with three of the related party lenders to extend the maturity date of the loans. In consideration for the extension of the maturity date of the loans, the Company agreed to incur total penalties of $212,312 (US$160,000) which were added to the principal balance of the loans. In addition, the Company agreed to add the interest accrued as of the date of renegotiation of $539,236 (US$395,259) to the principal balance of the loans. The renegotiation of the loans was deemed to be an extinguishment of the original liabilities and $212,312 was recorded as a loss on extinguishment. September 2019 In September 2019, the Company consolidated loan balances with certain related party lenders and extended the maturity date of these amounts to March 30, 2020. In consideration for the extension of the maturity date of the loans, the Company agreed to issue 2,381,301 share purchase warrants to the holders with a fair value of $180,714. The share purchase warrants are exercisable at a price of $0.09 per common share for a period of five years. As at December 31, 2020, these warrants have not yet been issued. The fair value of the obligation to issue the share purchase warrants was calculated using the Black-Scholes model and the following weighted average assumptions: Share price at date of grant $0.08 Exercise price $0.09 Expected life 5 years Expected volatility 174.99% Risk free interest rate 1.49% Expected dividend yield 0% Expected forfeiture rate 0% The consolidation of the loans and the issuance of the warrants was deemed to be an extinguishment of the original liabilities and $180,714 was recorded as a loss on extinguishment. Key management personnel receive compensation in the form of short-term employee benefits, share-based compensation, and post-employment benefits. Key management personnel include the Chief Executive Officer, Chief Financial Officer, and Chief Operating Officer. The remuneration of key management is as follows (expressed in USD): 2020 2019 2018 $ $ $ Consulting fees paid to the CEO 468,300 204,000 165,605 Consulting fees paid to the COO 320,300 204,000 114,546 Consulting fees paid to the CFO 336,300 262,100 99,092 1,124,900 670,100 379,243 The remuneration of the CEO/COO/CFO are included in professional fees and consulting in the consolidated statements of comprehensive loss. During the year ended December 31, 2018 the Company granted stock options to directors and officers resulting in share-based compensation of $1,913,692. As at December 31, 2020, $692,100 (2019 - 147,631) of related party payables are included in accounts payable and accrued liabilities in the consolidated statement of financial position.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2020
Disclosure of classes of share capital [abstract]
SHARE CAPITAL	18. SHARE CAPITAL a) 1,500,000 1,000,000 b) As at December 31, 2020 and 2019, there were no preferred shares outstanding. b) Issued and outstanding: During the year ended December 31, 2020: • On April 30, 2020, the Company issued 714,286 common shares as a penalty to the holders of the convertible debentures, with a fair value of $24,286. The fair value of the penalty was not readily determinable, as such, the common shares were valued at the fair value of common shares on grant date. No shares were issued during the year ended December 31, 2019. During the year ended December 31, 2018: On April 3, 2018, the Company issued 7,500,000 common shares for acquisition Mexmaken as described in Note 7. On April 3, 2018, the Company issued 780,000 common shares to the parent of the CEO for interest payment of $156,000 (USD$120,000). The Company issued 50,000 common shares pursuant to the exercise of the conversion option of certain convertible debentures as described in Note 14. The Company issued 5,600,000 common shares for gross proceeds of $1,260,000 pursuant to the exercise of stock options. In connection with the exercise of stock options, $1,200,301 was transferred from contributed surplus to share capital. The Company issued 525,690 units for services with a fair value of $110,395. Each unit is comprised of one common share and one share purchase warrant exercisable for one common share at an exercise price of $0.25 for a period of six months. The fair value of the services received was not readily determinable, as such, the common shares were valued at the fair value of common shares on grant date. No value has been allocated to the warrants. The Company issued 142,857 units for the subscriptions received in 2017 in the amount of $30,000. Each unit has the same term as above. Each unit is comprised of one common share and one share purchase warrant exercisable for one common share at an exercise price of $0.25 for a period of six months. On January 8, 2018, the Company extended the expiry date of existing warrants from January 12, 2018 to July 21, 2018. The modification of warrants incurred a share-based compensation of $10,410. The Company also announced warrant price reduction and exercise incentive program. Under the incentive program, the exercise price of all the warrants reduced to $0.25 if exercised prior to March 30, 2018, which was further extended to April 6, 2018. One Incentive Warrant was granted for each warrant exercised. Each Incentive Warrant was exercisable to acquire one common share at a price of $0.40 for six months. The Company engaged an agent to provide services in connection with the incentive program. The company issued the agent such number of new warrants as was equal to 8% of the exercised warrants in this program, entitling the agent to acquire units of the Company at an exercise price of $0.25 per unit, with each unit being comprised of one common share and one non-transferable share purchase warrants entitling the agent to acquire an additional common share of the Company at a price of $0.40 per share for one year. 8,665,201 warrants were exercised under this program and consequently, 8,665,201 Incentive Warrants were issued. The Company received proceeds of $2,166,300 for the exercise of warrants. c) (i) Pursuant to an escrow agreement dated January 26, 2017, the 30,000,000 common shares issued pursuant to the acquisition of TCTS (Note 5) are subject to escrow restrictions. The escrow shares will be released based on certain performance conditions. During the year ended December 31, 2020, the escrow shares were released upon achieving the performance obligations. As at December 31, 2020, no common shares remain in escrow (2019 - 30,000,000 common shares). (ii) In addition, pursuant to an Assignment Agreement from 2017, 500,000 common shares issued to Rojo Resources Ltd. are subject to escrow restrictions. These escrow shares will be released 10% on the issuance date, with the remaining to be released 15% every six months. As of December 31, 2020, there are no common shares remaining in escrow (2019 - 75,000 common shares). d) On January 8, 2018, the Company modified the expiry date of all existing warrants to July 21, 2018. Share-based compensation of $10,410 was recorded on the agents warrants, based on the following assumptions: Exercise price $0.40 Expected life 0.5 years Expected volatility 81% Risk free interest rate 1.32% Expected dividend yield 0% Expected forfeiture rate 0% During the year ended December 31, 2020, a total of 31,293,653 warrants expired unexercised. Upon expiry of the warrants, $597,632 was reversed from contributed surplus to deficit. A continuity of warrants for the years ended December 31, 2020 and 2019 is as follows: Number Weighted $ Balance, December 31, 2018 16,290,573 0.12 Granted 15,924,860 0.09 Balance, December 31, 2019 32,215,433 0.11 Expired (31,293,653 ) 0.11 Balance, December 31, 2020 921,780 0.09 The following table summarizes the share purchase warrants outstanding and exercisable as at December 31, 2020: Number of warrants outstanding Exercise price $ Expiry date 921,780 0.09 October 1, 2021 As at December 31, 2020, the warrants outstanding have a weighted average life remaining of 0.75 years (2019 - 0.89 years). e) The Company has established a stock option plan for directors, employees, and consultants. Under the Company's stock option plan, the exercise price of each option is determined by the Board, subject to the Discounted Market Price policies of the Canadian Stock Exchange. The aggregate number of shares issuable pursuant to options granted under the plan is limited to 10% of the Company's issued shares at the time the options are granted. The aggregate number of options granted to any one optionee in a 12-month period is limited to 5% of the issued shares of the Company. There were no stock options granted during the years ended December 31, 2020 and 2019. During the year ended December 31, 2018, the Company granted stock options to certain directors, officers and consultants of the Company. The weighted average fair value of the stock options during the year ended December 31, 2018 was determined to be $1.50 using the Black-Scholes option pricing model. The following weighted average assumptions were used for the calculation: 2020 2019 2018 Share price at grant date — — $ 0.22 Exercise price — — $ 0.23 Expected life (in years) — — 5 Expected volatility — — 202% Risk free interest rate — — 2.07% Expected dividend yield — — 0% Expected forfeiture rate — — 0% A continuity of stock options for the years ended December 31, 2020 and 2019 is as follows: Number Weighted average $ Balance, December 31, 2018, 2019 and 2020 1,275,000 0.30 As at December 31, 2020, the following stock options were outstanding and exercisable: Options Options Exercise Remaining life Expiry date $ 325,000 325,000 0.45 1.21 March 17, 2022 950,000 950,000 0.25 2.13 February 17, 2023 1,275,000 1,275,000 0.30 1.90

CAPITAL DISCLOSURE

CAPITAL DISCLOSURE	12 Months Ended
	Dec. 31, 2020
Disclosure Of Capital Disclosure [Abstract]
CAPITAL DISCLOSURE	18. CAPITAL DISCLOSURE The Company manages its shareholders' deficiency, loans and convertible debts as capital. The Company's objective when managing capital is to safeguard the Company's ability to continue as a going concern in order to pursue the development of its assets and to maintain a flexible capital structure which optimizes the cost of capital at an acceptable risk. The Company manages the capital structure and adjusts it considering changes in economic conditions and the risk characteristics of the underlying assets. To maintain or adjust the capital structure, the Company may attempt to issue new shares, issue debt or acquire or dispose of assets. 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. As at December 31, 2020, the shareholders' deficiency was $25,352,460 (2019 - $23,585,459). The Company is not subject to any externally imposed capital requirements. The Company did not change its approach to capital management during the year ended December 31, 2020.

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
FINANCIAL INSTRUMENTS AND RISK	19. FINANCIAL INSTRUMENTS AND RISK As at December 31, 2020, the Company's financial instruments consist of cash, amounts receivable, accounts payable and accrued liabilities, customer deposits, interest payable, convertible debentures, loans payable, loans from related parties, bonds payable and lease liabilities. The Company provides information about financial instruments that are measured at fair value, grouped into Level 1 to 3 based on the degree to which the inputs used to determine the fair value are observable. a. b. c. Cash is measured using level 1 fair value inputs. The carrying values of the amounts receivable, accounts payable and accrued liabilities, customer deposits, interest payable, convertible debentures and loans from related parties approximate their fair values because of the short-term nature of these instruments. The bond payable, loan payable and lease liabilities is classified as level 3. The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board of Directors approves and monitors the risk management processes, inclusive of documented investment policies, counterparty limits, and controlling and reporting structures. The type of risk exposure and the way in which such exposure is managed is provided as follows: Credit Risk Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. To minimize the credit risk the Company places cash with a high credit quality financial institution. 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 $1,166,502 (2019 - $1,808,397). Accounts receivable are shown net of provision of credit losses of $36,381 (2019 - $179,868). Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company's objective in managing liquidity risk is to ensure that it has sufficient liquidity available to meet its liabilities when due. The Company uses cash to settle its financial obligations as they fall due. The ability to do this relies on the Company's ability to collect its revenue in a timely manner, continuous support from shareholders and investors and maintain sufficient cash on hand. To the extent that the Company does not believe it has sufficient liquidity to meet its current obligations, the Board of Directors considers securing additional funds through issuances of equity and debt or partnering transactions. The Company monitors its risk of shortage of funds by monitoring the maturity dates of existing trade and other accounts payable. The following table summarizes the maturities of the Company's financial liabilities as at December 31, 2020 based on the undiscounted contractual cash flows: Carrying Contractual Less than 1 - 3 4 - 5 After 5 $ $ $ $ $ $ Accounts payable and accrued liabilities 4,368,281 4,368,218 4,368,281 — — — Interest payable 650,278 650,278 650,278 — — — Loans payable 3,588,352 3,588,352 3,444,497 143,855 — — Loans from related parties 3,866,983 3,866,983 3,866,983 — — — Bonds payable 1,882,750 1,882,750 1,882,750 — — — Lease liability 1,685,678 3,313,033 507,403 1,160,875 773,033 871,722 Total 16,042,322 17,669,614 14,720,192 1,304,730 773,033 871,722 The Company has a working capital deficiency as of December 31, 2020 of $19,124,583. Customer deposits consist of funds received from customers in advance of towers sold. As of December 31, 2020, the Company received $5,621,307 (2019 - $8,526,085) in customer deposits. Currency Risk The Company generates revenues and incurs expenses and capital expenditures primarily in Canada, Colombia, Argentina, USA and Mexico and is exposed to the resulting risk from changes in foreign currency exchange rates. Some administrative and head office related expenses are incurred in Canada. In addition, the Company holds financial assets and liabilities in foreign currencies that expose the Company to foreign exchange risks. Assuming all other variables remain constant, a 17% ( 2019 - 15%) weakening or strengthening of the Colombia Peso, Argentine Peso, US dollar and Mexican Peso against the Canadian dollar would result in approximately $470,007 (2019 - $1,021,871) foreign exchange loss or gain in the consolidated statement of comprehensive loss. The Company has not hedged its exposure to currency fluctuations At December 31, 2020, the Company had the following financial instruments denominated in foreign currencies: Argentine Pesos Colombian Mexican United States Total $ $ $ $ $ Cash 34,531 28,218 31,611 (4,454 ) 89,907 Amounts receivable 90,045 144,491 364,285 — 598,821 Accounts payable and accrued liabilities (442,629 ) (981,541 ) (665,231 ) (913,195 ) (3,002,597 ) Interest payable — (5,539 ) — — (5,539 ) Lease liability (576,868 ) (1,006,160 ) (102,650 ) — (1,685,678 ) Loans payable — (1,614,063 ) (148,245 ) — (1,762,308 ) Loans from related parties — (18,546 ) — — (18,546 ) Net (894,921 ) (3,453,141 ) (520,229 ) (917,649 ) (5,785,940 ) Interest Rate Risk Interest rate risk is the risk that future cash flows of the Company's assets and liabilities can change due to a change in interest rates. Loans payable have a fixed interest rate between 12% and 18%, and cash earns interest at a nominal rate. The Company is not exposed to significant interest rate risk. Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values.

ECONOMIC DEPENDENCE

ECONOMIC DEPENDENCE	12 Months Ended
	Dec. 31, 2020
Disclosure of acquisition of economic dependence [Abstract]
ECONOMIC DEPENDENCE	20. ECONOMIC DEPENDENCE For the year ended December 31, 2020, 75% of total revenues were generated with two major customers (2019 - 70% with two major customers). The loss of one or more of these customers could have a material adverse effect on the Company's financial position and results of operations. The following table represents sales to individual customers exceeding 10% of the Company's annual revenues: December 31, 2020 Customer A $ 5,134,327 Customer B $ 1,871,092 December 31, 2019 Customer A $ 3,069,670 Customer B $ 736,959

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2020
Disclosure of operating segments [abstract]
SEGMENTED INFORMATION	21. SEGMENTED INFORMATION The Company has three operating segments, which are the locations in which the Company operates. The reportable segments are the Company's Argentinian, Colombian, American and Mexican operations. A breakdown of revenues, short-term assets, long-term assets and net income for each reportable segment as at and for the years ended December 31, 2020 and 2019 is reported below. Argentina Colombia Mexico United States of Other Total $ $ $ $ $ $ December 31, 2020: Current assets 679,144 448,193 465,316 1,938 96,650 1,691,241 Property and equipment 2,680,675 2,989,580 437,596 51,278 15,999 6,175,128 Other non-current assets 773,279 976,278 135,876 — 1,357,658 3,243,091 Total assets 4,133,098 4,414,051 1,038,787 53,216 1,470,307 11,109,460 Revenues: Tower rental revenue 945,647 550,418 278,281 — — 1,774,346 Service revenue — — — 346,317 626,319 972,636 Sales revenue 1,244,773 14,439 5,119,888 — — 6,379,100 Total revenues 2,190,420 564,857 5,398,169 346,317 626,319 9,126,082 Net income (loss) (2,388,551 ) 328,258 1,078,190 1,261,084 (3,953,285 ) (3,674,304 ) United States of Argentina Colombia Mexico America Other Total $ $ $ $ $ $ December 31, 2019: Current assets 1,846,046 532,959 298,605 268,518 13,779 2,959,907 Property and equipment 3,390,632 1,997,048 3,243,634 85,612 15,120 8,732,046 Other non-current assets 669,687 808,973 1,204,380 5,328 1,620,728 4,309,096 Total assets 5,930,365 3,338,980 4,746,619 359,458 1,649,627 16,001,049 Revenues: Tower rental revenue 1,102,810 292,848 244,978 — — 1,640,636 Service revenue — — — 561,759 — 561,759 Sales revenue — 3,069,670 141,529 — — 3,211,199 Total revenues 1,102,810 3,362,518 386,507 561,759 — 5,413,594 Net income (loss) (4,042,521 ) 1,249,291 (994,550 ) (1,322,940 ) (3,036,548 ) (8,147,268 )

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2020
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	22. SUPPLEMENTAL CASH FLOW INFORMATION 2020 2019 2018 $ $ $ Changes in non-cash working capital items: Amounts receivable 542,054 (1,341,845 ) (356,479 ) Prepaid expenses and deposits (131,697 ) 83,535 (186,290 ) Unbilled revenues 111,845 (107,099 ) — Other receivable — 67,143 (277,682 ) Bank indebtedness — (39,464 ) (8,632 ) Accounts payable and accrued liabilities 612,050 (725,292 ) 2,380,469 Interest payable 292,365 488,997 401,104 Deferred revenue (167,096 ) 259,182 178,668 Customer deposits 1,184,170 8,470,889 — Income tax payable 247,500 373,196 — 2,691,191 7,529,242 2,131,158

LEGAL DISCLOSURE

LEGAL DISCLOSURE	12 Months Ended
	Dec. 31, 2020
Legal Proceedings Provision Abstract
LEGAL DISCLOSURE	23. LEGAL DISCLOSURE The cities of Quilmes, Bolivar and San Rafael filed claims against Evolution for dismantling towers in the respective cities. Quilmes is claiming a fine of $29,780 (1,489,005 Argentine Pesos). The fines have been accrued by the Company. The outcome of these legal proceeding cannot be determined at December 31, 2020 and no additional amounts have been accrued.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Major components of tax expense (income) [abstract]
INCOME TAXES	24. INCOME TAXES The tax effect (computed by applying the federal and provincial/state statutory rates in the jurisdictions the Company and its subsidiary operate) of the significant temporary differences, which comprise deferred income tax assets and liabilities, are as follows: 2020 2019 2018 $ $ $ Net loss before income taxes (3,674,304 ) (8,147,268 ) (9,131,285 ) Statutory income tax rate 27% 27% 32% Income tax recovery (992,062 ) (2,199,762 ) (2,922,011 ) Differences between Canadian and foreign tax rates (95,362 ) (113,858 ) — Permanent differences and others (76,522 ) (706,889 ) (303,048 ) Impact of foreign exchange 142,767 509,162 — Under provided in prior years 363,357 — — Effect of change in income tax rates 164,204 — (37,000 ) Temporary differences 316,758 466,969 57,000 Change in unrecognized losses 363,420 2,102,952 2,892,011 Income tax expense (recovery) 186,560 58,574 (313,048 ) Current income tax expense 186,560 380,863 — Deferred income tax recovery — (322,289 ) (313,048 ) 186,560 58,574 (313,048 ) The tax effected items that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities at December 31, 2020 and 2019 are as follows: 2020 2019 Deferred income tax assets Non-capital loss carry-forwards $ 487,721 $ 607,610 Lease liabilities 501,470 824,005 Deferred income tax assets $ 989,191 $ 1,431,615 Excess of carrying value over tax value of right-of-use assets $ (561,508 ) $ (852,881 ) Excess of carrying value over tax value of intangible assets (389,728 ) (560,756 ) Excess of carrying value over tax value of bonds payable (19,317 ) (17,978 ) Excess of carrying value over property and equipment (18,638 ) — Deferred income tax liability $ (989,191 ) $ (1,431,615 ) Net deferred tax asset (liability) $ — $ — Significant unrecognized tax benefits and unused taxes for which no deferred tax assets are recognized as of December 31, 2020 and 2019 are as follows: 2020 2019 Non-capital losses carried forward $ 24,441,678 $ 19,451,150 Property and equipment 7,337 15,068 Share issuance costs 17,556 35,107 Capital losses carried forward 3,294,836 3,294,836 Lease liabilities 36,157 36,157 Unrecognized deductible temporary differences $ 27,797,564 $ 22,832,318 As at December 31, 2020, the Company has non-capital losses carried forward of approximately $26,814,000 (2019 - $24,633,000) including $19,956,000 (2019 - $16,364,000) in Canada, $4,012,000 (2019 - $5,016,000) in Argentina, $ nil

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
Disclosure of non-adjusting events after reporting period [abstract]
SUBSEQUENT EVENTS	25. SUBSEQUENT EVENTS The following events occurred subsequent to December 31, 2020, 1) On March 11, 2021, the Company entered into a loan agreement with a commercial bank for up to $11 million (Colombian Peso $31,632,000,000). Under the agreement, the Company would incur costs for taxes and commission of 1.47% payable on any loan advances. The Company received gross $1.5 million (Colombian Peso $4,400,000,000) on March 17, 2021 on which they paid commission fees and taxes of $187,000 (Colombian Peso $ 533,000,000). On April 12, 2021, the Company received gross COP $3,182,000,000 on April 12, 2021 (CAD $1.1M). This amount was not subject to any amounts withheld. 2) On April 6, 2021, the Company and a third party Commerk ("Commerk") entered into an agreement with a 7 year term for construction projects the first one being the construction of 220 towers. Commerk is committed to spend 25% of the construction cost. The spending made by Commerk will be treated as a debt and will accrue interests at 6.2%.

AMENDMENTS TO THE CONSOLIDATED

AMENDMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2020
Amendments To Consolidated Financial Statements [Abstract]
AMENDMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS	26. AMENDMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS The Company has made amendments to notes 8, 14 and 16 in the consolidated financial statements to include certain disclosures regarding the recast of certain 2018 figures. There are no other impacts to the consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Significant Accounting Policies [Abstract]
Loss per share	Loss per share Basic loss per share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. To compute diluted loss per share, adjustments are made to common shares outstanding. The weighted average number of common shares outstanding is adjusted to include the number of additional common shares that would be outstanding if, at the beginning of the period or at time of issuance, all options and warrants were exercised. The proceeds from exercise are assumed to be used to purchase the Company's common shares at their average market price during the period. For the years presented, this calculation proved to be anti-dilutive.
Revenue recognition	Revenue recognition The Company generates revenues from the supply of various goods and services. (i) Leases in which a significant portion of the risks and rewards of ownership are retained by the Company are classified as operating leases. Assets under operating leases are included in property and equipment. Leasing revenue from operating leases is recognized as the leasing services are provided. (ii) (iii)
Foreign currency translation	Foreign currency translation The results and financial position of a subsidiary whose functional currency is not the currency of a hyperinflationary economy is translated into the presentation currency using the following procedures: i. ii. iii. For practical reasons, a rate that approximates the exchange rates at the dates of the transactions, for example an average rate for the period, is often used to translate income and expense items. For the year ended December 31, 2020, an unrealized foreign exchange translation gain of $508,446 (2019 - $327,696; 2018 - $480,132) was recorded under accumulated other comprehensive loss as a result of changes in the value of the Colombian Peso, Argentine Peso, Mexican Peso and US dollars with respect to the Canadian dollar. The results and financial position of a subsidiary whose functional currency is the currency of a hyperinflationary economy are translated into the presentation currency using the following procedures: i. ii. When an entity's functional currency is the currency of a hyperinflationary economy, the entity shall restate its financial statements in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies
Property and equipment	Property and equipment Property and equipment is stated at cost less accumulated amortization and accumulated impairment loss. Amortization expense for towers begins in the month of transfer of each tower from construction in progress to towers. Costs not clearly related to the procurement, manufacturing and implementation are expensed as incurred. Towers represent cellular towers owned by the Company. The towers are operated at various sites and under contractual license agreements. • • Costs of assets in the course of construction are capitalized as construction in progress. Upon completion, the cost of construction is transferred to the appropriate category of property and equipment and amortization commences when the asset is available for its intended use. An asset's residual value, useful life and amortization method are reviewed at each financial year end and adjusted if appropriate. When parts of an item of equipment have different useful lives, they are accounted for as separate items (major components) of equipment. Gains and losses on disposal of an item of equipment are determined by comparing the proceeds from disposal with the carrying amount of the equipment and are recognized in profit or loss.
Intangible assets	Intangible assets Intangible assets consist of master lease agreement acquired by the Company. Acquired lease agreements are carried at cost less accumulated amortization and impairment losses. Intangible assets with indefinite lives are not amortized but are tested annually for impairment. Any impairment of intangible assets is recognized in the consolidated statement of comprehensive loss but increases in intangible asset values are not recognized subsequently. Amortization expense for intangible assets is calculated on the straight-line basis over its estimated useful life. Estimated useful lives of intangible assets are the shorter of the economic life and the period the right is legally enforceable. The assets' useful lives are reviewed, and adjusted if appropriate, at each statement of financial position date. The useful life of the Company's intangible assets, consisting of master lease agreements, is estimated to be 10 years.
Impairment	Impairment Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that an asset's carrying amount may be less than its recoverable amount. Management uses its judgment to estimate these inputs and any changes to these inputs could have a material impact on the impairment calculation. For impairment testing, non-financial assets that do not generate independent cash flows are grouped together into CGU, which represent the levels at which largely independent cash flows are generated. An impairment loss is recognized in earnings to the extent that the carrying value of an asset, CGU or group of CGU's exceeds its estimated recoverable amount. The recoverable amount of an asset, CGU or group of CGU's is the greater of its value in use and its fair value less cost to sell. Value in use is calculated as the present value of the estimated future cash flows discounted at appropriate pre -tax discount rates. An impairment loss relating to a specific asset reduces the carrying value of the asset. An impairment loss relating to a group of CGU's is allocated on a pro-rata basis to reduce the carrying value of the assets in the units comprising the group. A previously recognized impairment loss related to non- financial assets is assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss related to non-financial assets is reversed if there is a subsequent increase in the recoverable amount. An impairment loss is reversed only to the extent that the asset's carrying value does not exceed the carrying value that would have been determined, net of depreciation or amortization, if no loss had been recognized.
Share capital	Share capital Common shares are classified as equity. Transaction costs directly attributable to the issue of common shares and share options are recognized as a deduction from equity, net of any tax effects. Common shares issued for consideration other than cash, are valued based on their market value at the date the shares are issued. The Company applies the residual value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first allocates value to the more easily measurable component based on fair value and then the residual value, if any, to the less easily measurable component. The Company considers the fair value of common shares issued in a private placement to be the more easily measurable component and the common shares are valued at their fair value, as determined by the closing quoted bid price on the announcement date. The balance, if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as contributed surplus.
Share-based compensation	Share-based compensation Share-based compensation to employees are measured at the fair value of the instruments issued and amortized over the vesting periods. Share-based compensation to non-employees are measured at the fair value of the goods or services received or the fair value of the equity instruments issued, if it is determined the fair value of the goods or services cannot be reliably measured, and are recorded at the date the goods or services are received. The amount recognized as an expense is adjusted to reflect the number of awards expected to vest. The offset to the recorded cost is to contributed surplus. Consideration received on the exercise of stock options is recorded as share capital and the related amount in contributed surplus is transferred to share capital. Charges for options that are forfeited before vesting are reversed from contributed surplus. For those options that expire or are forfeited after vesting, the recorded value is transferred to deficit.
Income taxes	Income taxes Income tax expense consisting of current and deferred tax expense is recognized in the consolidated statement of comprehensive 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 consolidated 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 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.
Provisions	Provisions Provisions are recorded when a present legal or constructive obligation exists as a result of past events where it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate of the amount of the obligation can be made. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the statement of financial position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount receivable can be measured reliably.
Financial instruments	Financial instruments Financial assets - Classification The Company classifies its financial assets in the following categories: Those to be measured subsequently at fair value (either through Other Comprehensive Income ("OCI"), or through profit or loss), and Those to be measured at amortized cost. The classification depends on the Company's business model for managing the financial assets and the contractual terms of the cash flows. For assets measured at fair value, gains and losses are either recorded in profit or loss or OCI. Financial assets - Measurement At initial recognition, the Company measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss ("FVTPL"), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in profit or loss. Financial assets are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Subsequent measurement of financial assets depends on their classification. Amortized cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. A gain or loss that is subsequently measured at amortized cost is recognized in profit or loss when the asset is derecognized or impaired. Interest income from these financial assets is included as finance income using the effective interest rate method. Fair value through OCI ("FVOCI"): A financial asset measured at FVOCI is measured at fair value with changes in fair value included as "financial asset at fair value through other comprehensive income" in other comprehensive income. Accumulated gains or losses recognized through other comprehensive income remain in OCI when the financial instrument is derecognized or its fair value substantially decreases. Fair value through profit or loss: Assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL. A gain or loss on an investment that is subsequently measured at FVTPL is recognized in profit or loss in the period in which it arises. The Company has classified its cash and amounts receivables as FVTPL. Financial liabilities The Company classifies its financial liabilities into the following categories: Financial liabilities at FVTPL; and Amortized cost. A financial liability is classified as at FVTPL if it is classified as held-for-trading or is designated as such on initial recognition. Directly attributable transaction costs are recognized in profit or loss as incurred. The fair value changes to financial liabilities at FVTPL are presented as follows: the amount of change in the fair value that is attributable to changes in the credit risk of the liability is presented in OCI; and the remaining amount of the change in the fair value is presented in profit or loss. The Company does not designate any financial liabilities at FVTPL. Other non-derivative financial liabilities are initially measured at fair value less any directly attributable transaction costs. Subsequent to initial recognition, these liabilities are measured at amortized cost using the effective interest method. The Company has classified its accounts payable and accrued liabilities, interest payable, convertible debentures, loans payable, loans from related parties, customer deposits, bonds payable and lease liability as amortized cost. Convertible debentures The component parts of compound instruments (convertible debentures) issued by the Company are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Conversion option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company's own equity instruments is an equity instrument. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for similar non-convertible instruments. This amount is recorded as a liability on an amortized cost basis using the effective interest method until extinguished upon conversion. The conversion option classified as equity is determined by deducting the fair value of the liability component from the face value of the compound instrument as a whole. This is recognized and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognized in equity will be transferred to share capital. When the conversion option remains unexercised at the maturity date of the convertible note, the balance recognized in equity will be transferred to deficit. No gain or loss is recognized in the profit or loss upon conversion or expiration of the conversion option. Transaction costs that relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of the gross proceeds. Transaction costs relating to the equity component are recognized directly in equity. Transaction costs relating to the liability component are included in the carrying amount of the liability component and are amortized over the lives of the convertible notes using the effective interest method. Substantial modification of convertible debentures Modification is deemed to be substantial if the net present value of the cash flows under the modified terms, including any fees paid or received, is a least 10 percent different from the net present value of the remaining cash flows of the liability prior to the modification, both discounted at the original effective interest rate of the liability prior to the modification. A substantial modification of the terms of an existing financial liability is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. The consideration paid, represented by the fair value of the modified convertible debentures are allocated to the liability and equity components of the original convertible debentures at the date of the extinguishment. The method used in allocating the consideration paid and transaction costs to the separate components of the original convertible debentures is consistent with that used in the original allocation to the separate components of the original convertible debentures of the proceeds received by the Company when the original convertible debentures were issued. Once the allocation of the consideration is made, any resulting gain or loss is treated as follows: the amount of gain or loss relating to the original liability component is recognized in profit or loss; and the amount of consideration relating to the original equity component is recognized in equity in contributed surplus. The amount recognized in convertible debentures equity reserve attributable to the extinguished convertible debentures is also transferred to contributed surplus.
Leases	Leases 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. 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.

STATEMENT OF COMPLIANCE AND B_2

STATEMENT OF COMPLIANCE AND BASIS OF PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Statement Of Compliance And Basis Of Presentation [Abstract]
Schedule of Consolidated Financial Statements	Percentage Functional Entity Country of ownership currency Tower One Wireless Corp. ("Tower One") Canada Parent Canadian dollar Tower Two SAS ("Tower Two") Argentina 100% Argentine Peso Tower Three SAS ("Tower Three") Colombia 100% Colombian Peso Tower 3 SA ("Tower 3") Argentina 100% Argentine Peso Innervision SAS ("Innervision") Colombia 100% Colombian Peso Evolution Technology SA ("Evolution") Argentina 65% Argentine Peso Tower Construction & Technical Services, LLC ("TCTS") USA 50% US dollar Tower One Wireless Mexico S.A. de C.V. ("Mexmaken") Mexico 90% Mexican Peso

ACQUISITION OF COMERCIALIZADO_2

ACQUISITION OF COMERCIALIZADORA MEXMAKEN, S.A. DE C.V. (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Business Combinations [abstract]
Schedule of Assets Acquired and Liabilities Assumed	$ Fair value of common shares issued 1,312,500 Total consideration 1,312,500 Assets acquired: Cash 18,436 Amounts receivable and prepaid expenses 20,463 Construction in progress 91,339 Furniture and equipment 2,741 Intangible assets 428,000 Goodwill 1,315,258 Less: liabilities assumed Accounts payable (356,404 ) Deferred income tax liability (61,500 ) Net assets of Mexmaken 1,458,333 Net assets attributed to non-controlling interest (145,833 ) Net assets acquired 1,312,500

NON-CONTROLLING INTEREST (NCI)

NON-CONTROLLING INTEREST (NCI) (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Noncontrolling Interests [Abstract]
Schedule of financial information for subsidiaries	December 31, December 31, $ $ Current assets 1,145,246 3,466,115 Non-current assets 4,079,106 9,463,080 Current liabilities 14,046,168 18,306,038 Non-current liabilities 898,146 1,691,801 Revenues for the year ended 7,934,906 2,263,370 Net loss for the year ended (1,150,056 ) (6,225,672 )
Schedule of net change in non-controlling interest	The net change in non-controlling interest is as follows: Total $ Balance, December 31, 2018 162,471 Change in ownership interest (177,178 ) Share of loss for the year (3,170,031 ) Currency translation adjustment (172,549 ) Balance, December 31, 2019 (3,357,287 ) Share of loss for the year (1,309,671 ) Currency translation adjustment 134,501 Balance, December 31, 2020 (4,532,457 )

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about intangible assets [abstract]
Schedule of Intangible Assets	Master lease Cost $ Balance, December 31, 2018, 2019 and 2020 1,982,354 Accumulated amortization Balance, December 31, 2018 138,765 Additions 240,861 Balance, December 31, 2019 379,626 Additions 245,070 Balance, December 31, 2020 624,696 Net book value December 31, 2019 1,602,728 December 31, 2020 1,357,658

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of Property and Equipment	Towers Construction in progress Furniture and equipment Total Cost Balance, December 31, 2018 4,767,745 3,652,130 68,797 8,488,672 Monetary adjustment for hyperinflationary economy 1,301,174 68,942 180,070 1,550,186 Additions 71,929 4,405,289 176,507 4,653,725 Transfer from CIP to towers 6,031,951 (6,031,951 ) — — Reclassification to assets held for sale (845,737 ) — — (845,737 ) Towers sold — (167,896 ) — (167,896 ) Impaired/cancelled towers (500,764 ) (786,617 ) (19,386 ) (1,306,767 ) Foreign exchange movement (2,180,040 ) (654,677 ) (24,580 ) (2,859,297 ) Balance, December 31, 2019 8,646,258 485,220 381,408 9,512,886 Monetary adjustment for hyperinflationary economy 701,648 644,005 (101,325 ) 1,244,328 Additions — 2,502,896 35,722 2,538,618 Transfer from CIP to towers 1,574,686 (1,574,686 ) — — Reclassification to assets held for sale — (30,967 ) — (30,967 ) Towers sold (3,888,708 ) — — (3,888,708 ) Impaired/cancelled towers/equipment — (416,588 ) (24,704 ) (441,292 ) Foreign exchange movement (1,518,126 ) (15,623 ) (79,364 ) (1,613,113 ) Balance, December 31, 2020 5,515,758 1,594,257 211,737 7,321,752 Accumulated Amortization Balance, December 31, 2018 254,314 — 12,881 267,195 Monetary adjustment for hyperinflationary economy 71,970 — 1,778 73,748 Additions 673,106 — 30,789 703,895 Reclassification to assets held for sale (94,011 ) — — (94,011 ) Impairment/cancelled towers — — (4,151 ) (4,151 ) Foreign exchange movement (164,131 ) — (1,705 ) (165,836 ) Balance, December 31, 2019 741,248 — 39,592 780,840 Monetary adjustment for hyperinflationary economy 116,704 — 6,292 122,996 Additions 708,546 — 44,283 752,829 Tower sold (322,512 ) — (9,730 ) (332,242 ) Foreign exchange movement (165,439 ) — (12,360 ) (177,799 ) Balance, December 31, 2020 1,078,547 — 68,077 1,146,624 Net book value December 31, 2019 7,905,010 485,220 341,816 8,732,046 December 31, 2020 4,437,211 1,594,257 143,660 6,175,128

RIGHT-OF-USE ASSETS AND LEASE_2

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of quantitative information about leases for lessee [abstract]
Schedule of Right-of-use asset and lease liability	The Company has a lease agreement for its land lease. The continuity of the ROU asset and lease liability for the years ended December 31, 2020 and 2019 are as follows: Right-of-use asset As at December 31, 2018 $ 1,374,800 Additions 1,721,936 Depreciation (317,208 ) Impact of foreign exchange (370,602 ) Monetary adjustment for hyperinflationary economy 297,442 As at December 31, 2019 $ 2,706,368 Additions 702,473 Cancellation (1,086,971 ) Depreciation (262,540 ) Impact of foreign exchange (375,830 ) Monetary adjustment for hyperinflationary economy 201,933 As at December 31, 2020 $ 1,885,433 Lease liability As at December 31, 2018 $ 1,374,800 Additions 1,721,936 Lease payments (570,512 ) Lease interest 488,484 Impact of foreign exchange (311,579 ) As at December 31, 2019 $ 2,703,129 Additions 702,473 Cancellation (1,199,643 ) Lease payments (553,130 ) Lease interest 374,216 Impact of foreign exchange (341,367 ) As at December 31, 2020 $ 1,685,678 Current portion $ 92,308 Long-term portion 1,593,370 $ 1,685,678

CONVERTIBLE DEBENTURES (Tables)

CONVERTIBLE DEBENTURES (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of convertible debentures [Abstract]
Schedule of weighted average assumptions of share purchase warrants	Share price at date of grant $0.08 Exercise price $0.09 Expected life 1.42 years Expected volatility 58.15% Risk free interest rate 1.49% Expected dividend yield 0% Expected forfeiture rate 0%
Schedule of maturity of convertible debentures	Balance at December 31, 2018 $ 1,387,624 Cash items Repayment of convertible debt Non-cash items (750,000 ) Accreted interest 107,376 Extinguishment of debt (745,000 ) Issuance of debt 745,000 Balance at December 31, 2019 $ 745,000 Cash items Repayment of convertible debt (745,000 ) Balance at December 31, 2020 $ —

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about borrowings [abstract]
Schedule of Loans Outstanding	Balance, December 31, 2020 2019 Currency Terms CAD $ CAD $ 1,505,038 731,606 USD Unsecured, due on demand 1,817,141 148,158 Colombian Pesos Unsecured, due on demand 79,567 — Colombian Pesos Unsecured, repayable monthly until May 2023 150,984 — Colombian Pesos Unsecured, repayable monthly until December 2023 31,857 32,545 Argentine Pesos Unsecured, due on demand — 350,746 Argentine Pesos Unsecured, due January 2020 3,584,587 1,263,055 3,440,732 1,263,055 Current portion of loans payable 143,855 — Long term portion of loans payable 3,584,587 1,263,055

BONDS PAYABLE (Tables)

BONDS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Bonds Payable [Abstract]
Schedule of weighted average assumptions of bonds payable	2020 2019 Share price at date of grant — $ 0.09 Exercise price — $ 0.09 Expected life — 2 years Expected volatility — 76.65% Risk free interest rate — 1.68% Expected dividend yield — 0% Expected forfeiture rate — 0%

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND BALANCES (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of transactions between related parties [abstract]
Schedule of Loan Balances with Related Parties	Balance, December 31, 2020 2019 Currency Rate Terms CAD $ CAD $ % 3,839,459 4,047,119 USD 12% -18% Unsecured, due on demand 18,546 — Colombian Pesos 0% Unsecured, due on demand 12,743 13,068 Argentine Pesos 18% Unsecured, due on demand 3,870,748 4,060,187
Schedule of fair value of obligation to issue share purchase warrants was calculated using Black-Scholes model and weighted average assumptions	Share price at date of grant $0.08 Exercise price $0.09 Expected life 5 years Expected volatility 174.99% Risk free interest rate 1.49% Expected dividend yield 0% Expected forfeiture rate 0%
Schedule of Remuneration of Key Management	2020 2019 2018 $ $ $ Consulting fees paid to the CEO 468,300 204,000 165,605 Consulting fees paid to the COO 320,300 204,000 114,546 Consulting fees paid to the CFO 336,300 262,100 99,092 1,124,900 670,100 379,243

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of classes of share capital [abstract]
Schedule of Warrants Weighted Average Assumptions	Exercise price $0.40 Expected life 0.5 years Expected volatility 81% Risk free interest rate 1.32% Expected dividend yield 0% Expected forfeiture rate 0%
Schedule of continuity of warrants transactions	Number Weighted $ Balance, December 31, 2018 16,290,573 0.12 Granted 15,924,860 0.09 Balance, December 31, 2019 32,215,433 0.11 Expired (31,293,653 ) 0.11 Balance, December 31, 2020 921,780 0.09
Schedule of share purchase warrants outstanding and exercisable for warrants	Number of warrants outstanding Exercise price $ Expiry date 921,780 0.09 October 1, 2021
Schedule of weighted average assumptions for stock options	2020 2019 2018 Share price at grant date — — $ 0.22 Exercise price — — $ 0.23 Expected life (in years) — — 5 Expected volatility — — 202% Risk free interest rate — — 2.07% Expected dividend yield — — 0% Expected forfeiture rate — — 0%
Schedule of Continuity of Stock Options	Number Weighted average $ Balance, December 31, 2018, 2019 and 2020 1,275,000 0.30
Schedule of Stock Options Outstanding and Exercisable	Options Options Exercise Remaining life Expiry date $ 325,000 325,000 0.45 1.21 March 17, 2022 950,000 950,000 0.25 2.13 February 17, 2023 1,275,000 1,275,000 0.30 1.90

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Schedule of Maturities of Financial Liabilities Undiscounted Contractual Cash Flows	Carrying Contractual Less than 1 - 3 4 - 5 After 5 $ $ $ $ $ $ Accounts payable and accrued liabilities 4,368,281 4,368,218 4,368,281 — — — Interest payable 650,278 650,278 650,278 — — — Loans payable 3,588,352 3,588,352 3,444,497 143,855 — — Loans from related parties 3,866,983 3,866,983 3,866,983 — — — Bonds payable 1,882,750 1,882,750 1,882,750 — — — Lease liability 1,685,678 3,313,033 507,403 1,160,875 773,033 871,722 Total 16,042,322 17,669,614 14,720,192 1,304,730 773,033 871,722
Schedule of Financial Instruments Denominated in Foreign Currencies	Argentine Pesos Colombian Mexican United States Total $ $ $ $ $ Cash 34,531 28,218 31,611 (4,454 ) 89,907 Amounts receivable 90,045 144,491 364,285 — 598,821 Accounts payable and accrued liabilities (442,629 ) (981,541 ) (665,231 ) (913,195 ) (3,002,597 ) Interest payable — (5,539 ) — — (5,539 ) Lease liability (576,868 ) (1,006,160 ) (102,650 ) — (1,685,678 ) Loans payable — (1,614,063 ) (148,245 ) — (1,762,308 ) Loans from related parties — (18,546 ) — — (18,546 ) Net (894,921 ) (3,453,141 ) (520,229 ) (917,649 ) (5,785,940 )

ECONOMIC DEPENDENCE (Tables)

ECONOMIC DEPENDENCE (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of acquisition of economic dependence [Abstract]
Schedule of sales to individual customers exceeding 10% revenues	December 31, 2020 Customer A $ 5,134,327 Customer B $ 1,871,092 December 31, 2019 Customer A $ 3,069,670 Customer B $ 736,959

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of operating segments [abstract]
Schedule of Revenues, Short-Term, Long-Term Assets and Net-Income for Reportable Segment	Argentina Colombia Mexico United States of Other Total $ $ $ $ $ $ December 31, 2020: Current assets 679,144 448,193 465,316 1,938 96,650 1,691,241 Property and equipment 2,680,675 2,989,580 437,596 51,278 15,999 6,175,128 Other non-current assets 773,279 976,278 135,876 — 1,357,658 3,243,091 Total assets 4,133,098 4,414,051 1,038,787 53,216 1,470,307 11,109,460 Revenues: Tower rental revenue 945,647 550,418 278,281 — — 1,774,346 Service revenue — — — 346,317 626,319 972,636 Sales revenue 1,244,773 14,439 5,119,888 — — 6,379,100 Total revenues 2,190,420 564,857 5,398,169 346,317 626,319 9,126,082 Net income (loss) (2,388,551 ) 328,258 1,078,190 1,261,084 (3,953,285 ) (3,674,304 ) United States of Argentina Colombia Mexico America Other Total $ $ $ $ $ $ December 31, 2019: Current assets 1,846,046 532,959 298,605 268,518 13,779 2,959,907 Property and equipment 3,390,632 1,997,048 3,243,634 85,612 15,120 8,732,046 Other non-current assets 669,687 808,973 1,204,380 5,328 1,620,728 4,309,096 Total assets 5,930,365 3,338,980 4,746,619 359,458 1,649,627 16,001,049 Revenues: Tower rental revenue 1,102,810 292,848 244,978 — — 1,640,636 Service revenue — — — 561,759 — 561,759 Sales revenue — 3,069,670 141,529 — — 3,211,199 Total revenues 1,102,810 3,362,518 386,507 561,759 — 5,413,594 Net income (loss) (4,042,521 ) 1,249,291 (994,550 ) (1,322,940 ) (3,036,548 ) (8,147,268 )

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Supplemental Cash Flow Information [Abstract]
Schedule of Supplemental Cash Flow Information	2020 2019 2018 $ $ $ Changes in non-cash working capital items: Amounts receivable 542,054 (1,341,845 ) (356,479 ) Prepaid expenses and deposits (131,697 ) 83,535 (186,290 ) Unbilled revenues 111,845 (107,099 ) — Other receivable — 67,143 (277,682 ) Bank indebtedness — (39,464 ) (8,632 ) Accounts payable and accrued liabilities 612,050 (725,292 ) 2,380,469 Interest payable 292,365 488,997 401,104 Deferred revenue (167,096 ) 259,182 178,668 Customer deposits 1,184,170 8,470,889 — Income tax payable 247,500 373,196 — 2,691,191 7,529,242 2,131,158

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Major components of tax expense (income) [abstract]
Schedule of tax effect computed by applying federal and provincial/state statutory rates	2020 2019 2018 $ $ $ Net loss before income taxes (3,674,304 ) (8,147,268 ) (9,131,285 ) Statutory income tax rate 27% 27% 32% Income tax recovery (992,062 ) (2,199,762 ) (2,922,011 ) Differences between Canadian and foreign tax rates (95,362 ) (113,858 ) — Permanent differences and others (76,522 ) (706,889 ) (303,048 ) Impact of foreign exchange 142,767 509,162 — Under provided in prior years 363,357 — — Effect of change in income tax rates 164,204 — (37,000 ) Temporary differences 316,758 466,969 57,000 Change in unrecognized losses 363,420 2,102,952 2,892,011 Income tax expense (recovery) 186,560 58,574 (313,048 ) Current income tax expense 186,560 380,863 — Deferred income tax recovery — (322,289 ) (313,048 ) 186,560 58,574 (313,048 )
Schedule of Significant Components of Deferred Income Tax Assets and Liabilities	2020 2019 Deferred income tax assets Non-capital loss carry-forwards $ 487,721 $ 607,610 Lease liabilities 501,470 824,005 Deferred income tax assets $ 989,191 $ 1,431,615 Excess of carrying value over tax value of right-of-use assets $ (561,508 ) $ (852,881 ) Excess of carrying value over tax value of intangible assets (389,728 ) (560,756 ) Excess of carrying value over tax value of bonds payable (19,317 ) (17,978 ) Excess of carrying value over property and equipment (18,638 ) — Deferred income tax liability $ (989,191 ) $ (1,431,615 ) Net deferred tax asset (liability) $ — $ —
Schedule of Significant Unrecognized Tax Benefits and Unused Taxes for which No Deferred Tax Assets are Recognized	2020 2019 Non-capital losses carried forward $ 24,441,678 $ 19,451,150 Property and equipment 7,337 15,068 Share issuance costs 17,556 35,107 Capital losses carried forward 3,294,836 3,294,836 Lease liabilities 36,157 36,157 Unrecognized deductible temporary differences $ 27,797,564 $ 22,832,318

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Narrative) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Nature of operations and going concern [Abstract]
Working capital deficiency	$ 19,124,583	$ 17,058,758
Accumulated deficit	$ 25,352,460	$ 23,585,459

STATEMENT OF COMPLIANCE AND B_3

STATEMENT OF COMPLIANCE AND BASIS OF PRESENTATION (Narrative) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Statement Of Compliance And Basis Of Presentation [Abstract]
Allowance for doubtful accounts	$ 36,381	$ 179,868

STATEMENT OF COMPLIANCE AND B_4

STATEMENT OF COMPLIANCE AND BASIS OF PRESENTATION (Schedule of Consolidated Financial Statements) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Tower One Wireless Corp [Member]
Disclosure of detailed information about business combination [line items]
Entites	Tower One Wireless Corp. ("Tower One")	Tower One Wireless Corp. ("Tower One")
Country	Canada	Canada
Functional currency	Canadian dollar	Canadian dollar
Tower Two SAS [Member]
Disclosure of detailed information about business combination [line items]
Entites	Tower Two SAS ("Tower Two")	Tower Two SAS ("Tower Two")
Country	Argentina	Argentina
Percentage of ownership	100.00%	100.00%
Functional currency	Argentine Peso	Argentine Peso
Tower Three SAS [Member]
Disclosure of detailed information about business combination [line items]
Entites	Tower Three SAS ("Tower Three")	Tower Three SAS ("Tower Three")
Country	Colombia	Colombia
Percentage of ownership	100.00%	100.00%
Functional currency	Colombian Peso	Colombian Peso
Tower 3 SA [Member]
Disclosure of detailed information about business combination [line items]
Entites	Tower 3 SA ("Tower 3")	Tower 3 SA ("Tower 3")
Country	Argentina	Argentina
Percentage of ownership	100.00%	100.00%
Functional currency	Argentine Peso	Argentine Peso
Innervision SAS [Member]
Disclosure of detailed information about business combination [line items]
Entites	Innervision SAS ("Innervision")	Innervision SAS ("Innervision")
Country	Colombia	Colombia
Percentage of ownership	100.00%	100.00%	90.00%
Functional currency	Colombian Peso	Colombian Peso
Evolution Technology SA [Member]
Disclosure of detailed information about business combination [line items]
Entites	Evolution Technology SA ("Evolution")	Evolution Technology SA ("Evolution")
Country	Argentina	Argentina
Percentage of ownership	65.00%	65.00%
Functional currency	Argentine Peso	Argentine Peso
Tower Construction And Technical Services Llc [Member]
Disclosure of detailed information about business combination [line items]
Entites	Tower Construction & Technical Services, LLC ("TCTS")	Tower Construction & Technical Services, LLC ("TCTS")
Country	USA	USA
Percentage of ownership	50.00%	50.00%
Functional currency	US dollar	US dollar
Tower One Wireless Mexico S.A. de C.V. [Member]
Disclosure of detailed information about business combination [line items]
Entites	Tower One Wireless Mexico S.A. de C.V. ("Mexmaken")	Tower One Wireless Mexico S.A. de C.V. ("Mexmaken")
Country	Mexico	Mexico
Percentage of ownership	90.00%	90.00%
Functional currency	Mexican Peso	Mexican Peso

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Unrealized foreign exchange translation gain (loss)	$ 508,446	$ (327,696)	$ (480,132)
Useful life of intangible assets	10 years
Bottom of range [member] | Furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of amortization annual rates	10.00%
Top of range [member] | Furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of amortization annual rates	33.30%

HYPERINFLATION (Narrative) (Det

HYPERINFLATION (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)	Dec. 31, 2019CAD ($)	Dec. 31, 2018CAD ($)
Disclosure Of Detailed Information About Hyperinflation [Abstract]
Level of price index	385.76	283.44
Price index movements	36.1
Description of identity of price index	Monetary assets and liabilities are not restated because they are already expressed in terms of the monetary unit current as at December 31, 2020. Non-monetary assets, liabilities, equity, and expenses (items that are not already expressed in terms of the monetary unit as at December 31, 2020) are restated by applying the index at the end of the reporting period. The effect of inflation on the Argentine subsidiary's net monetary position is included in the consolidated statements of loss as a gain on net monetary position.
Gain (loss) on net monetary position	$ 318,659	$ (711,090)	$ 924,340
Gain (loss) from net monetary position reclassified to foreign exchange		$ 2,798,971

TOWER CONSTRUCTION & TECHNICA_2

TOWER CONSTRUCTION & TECHNICAL SERVICES, INC. (Narrative) (Details)	Aug. 01, 2019CAD ($)	Aug. 01, 2019USD ($)	Mar. 01, 2019CAD ($)	Jul. 31, 2019CAD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2019CAD ($)	Dec. 31, 2018CAD ($)	Mar. 01, 2019USD ($)	Oct. 18, 2017
Disclosure of detailed information about business combination [line items]
Proceeds from disposition					$ 72,396	$ 258,001
Profit (loss), attributable to non-controlling interests					(1,309,671)	(3,170,031)	$ (18,314)
Non-controlling interest					(4,532,457)	$ (3,357,287)	$ 162,471
Tower Construction & Technical Services, Inc (TCTS) [Member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired			30.00%					30.00%	70.00%
Purchase price			$ 106,121					$ 80,000
Difference between acquisition of non-controlling interest and fair value of consideration paid			106,990
Non-controlling interest			869
Fair value of consideration paid			$ 106,121
Enervisa US LLC ("Enervisa") [Member]
Disclosure of detailed information about business combination [line items]
Percentage of outstanding shares sold	50.00%
Proceeds from disposition	$ 330,397	$ 250,000			$ 258,001
Profit (loss), attributable to non-controlling interests				$ 519,983
Non-controlling interest	$ 698,030

ACQUISITION OF INNERVISION TE_2

ACQUISITION OF INNERVISION TELECOM S.A.S ("INNERVISION") (Narrative) (Details) - Innervision Sas [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2019COP ($)	Oct. 31, 2019CAD ($)	Dec. 31, 2018
Disclosure of detailed information about business combination [line items]
Percentage of ownership	100.00%	100.00%			90.00%
Ownership interest acquired during period	10.00%
Purchase price			$ 7,000,000	$ 2,685

ACQUISITION OF COMERCIALIZADO_3

ACQUISITION OF COMERCIALIZADORA MEXMAKEN, S.A. DE C.V. (Narrative) (Details) - Comercializadora Mexmaken SA De CV [Member]	12 Months Ended
	Dec. 31, 2018CAD ($)	Dec. 31, 2020	Apr. 03, 2018CAD ($)
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired		90.00%	90.00%
Number of instruments or interests issued or issuable			7,500,000
Equity interests of acquirer			$ 1,312,500
Impairment	$ 2,132,942
Impairment of goodwill	1,315,258
Impairment of property and equipment	461,597
Impairment of intangible assets	417,587
Recovery of deferred income taxes	$ 61,500

ACQUISITION OF COMERCIALIZADO_4

ACQUISITION OF COMERCIALIZADORA MEXMAKEN, S.A. DE C.V. (Schedule of Assets Acquired and Liabilities Assumed) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Apr. 03, 2018
Assets acquired:
Amounts receivable and prepaid expenses	$ 371,013	$ 234,091
Intangible assets	$ 1,357,658	$ 1,602,728
Comercializadora Mexmaken SA De CV [Member]
Acquisition-date fair value of total consideration transferred [abstract]
Fair value of common shares issued			$ 1,312,500
Total consideration			1,312,500
Assets acquired:
Cash			18,436
Amounts receivable and prepaid expenses			20,463
Construction in progress			91,339
Furniture and equipment			2,741
Intangible assets			428,000
Goodwill			1,315,258
Less: liabilities assumed
Accounts payable			(356,404)
Deferred income tax liability			(61,500)
Net assets of Mexmaken			1,458,333
Net assets attributed to non-controlling interest			(145,833)
Net assets acquired			$ 1,312,500

NON-CONTROLLING INTEREST (NCI_2

NON-CONTROLLING INTEREST (NCI) (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of subsidiaries [line items]
Non-controlling interests	$ (4,532,457)	$ (3,357,287)	$ 162,471
Deficiency attributable to shareholders			$ 223,612
Tower Construction & Technical Services, Inc (TCTS) [Member]
Disclosure of subsidiaries [line items]
Proportion of ownership interests held by non-controlling interests	50.00%	50.00%
Non-controlling interests	$ 953,706	$ 919,976
Comercializadora Mexmaken SA De CV [Member]
Disclosure of subsidiaries [line items]
Proportion of ownership interests held by non-controlling interests	90.00%	90.00%
Non-controlling interests	$ 791,573	$ 111,962
Evolution Technology SA [Member]
Disclosure of subsidiaries [line items]
Proportion of ownership interests held by non-controlling interests	65.00%	65.00%
Non-controlling interests	$ 2,787,178	$ 2,325,349

NON-CONTROLLING INTEREST (NCI_3

NON-CONTROLLING INTEREST (NCI) (Schedule Of Financial Information For Companies Subsidiaries) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current assets	$ 1,691,241	$ 2,959,907
Current liabilities	20,815,824	20,018,665
Revenues for the year ended	9,126,082	5,413,594	$ 1,556,742
Net loss for the year ended	(3,674,304)	(8,147,268)	(9,131,285)
Non-controlling interests [Member]
Net loss for the year ended	(1,309,671)	(3,170,031)	$ (18,314)
Non-controlling interests [Member] | Evolution, TCTS and Mexmaken [Member]
Current assets	1,145,246	3,466,115
Non-current assets	4,079,106	9,463,080
Current liabilities	14,046,168	18,306,038
Non-current liabilities	898,146	1,691,801
Revenues for the year ended	7,934,906	2,263,370
Net loss for the year ended	$ (1,150,056)	$ (6,225,672)

NON-CONTROLLING INTEREST (NCI_4

NON-CONTROLLING INTEREST (NCI) (Schedule Of Net Change In Non-controlling Interest) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Noncontrolling Interests [Abstract]
Balance, December 31, 2018	$ (3,357,287)	$ 162,471
Change in ownership interest		(177,178)
Share of loss for the year	(1,309,671)	(3,170,031)	$ (18,314)
Currency translation adjustment	134,501	(172,549)
Balance, December 31, 2019	$ (4,532,457)	$ (3,357,287)	$ 162,471

INTANGIBLE ASSETS (Schedule of

INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) - Master lease agreements [Member] - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cost [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	$ 1,982,354	$ 1,982,354
Ending Balance	1,982,354	1,982,354
Accumulated Amortization [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	379,626	138,765
Additions	245,070	240,861
Ending Balance	624,696	379,626
Net Book Value [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning Balance	1,602,728
Ending Balance	$ 1,357,658	$ 1,602,728

PROPERTY AND EQUIPMENT (Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Impairment loss	$ 441,292	$ 1,306,767	$ 2,358,674

PROPERTY AND EQUIPMENT (Schedul

PROPERTY AND EQUIPMENT (Schedule of Property and Equipment) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	$ 8,732,046
Balance at end of year	6,175,128	$ 8,732,046
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	9,512,886	8,488,672
Monetary adjustment for hyperinflationary economy	1,244,328	1,550,186
Additions	2,538,618	4,653,725
Transfer from CIP to towers	0	0
Reclassification to assets held for sale	(30,967)	(845,737)
Towers Sold	(3,888,708)	(167,896)
Impairment	(441,292)	(1,306,767)
Foreign exchange movement	(1,613,113)	(2,859,297)
Balance at end of year	7,321,752	9,512,886
Cost [Member] | Towers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	8,646,258	4,767,745
Monetary adjustment for hyperinflationary economy	701,648	1,301,174
Additions	0	71,929
Transfer from CIP to towers	1,574,686	6,031,951
Reclassification to assets held for sale	0	(845,737)
Towers Sold	(3,888,708)	0
Impairment	0	(500,764)
Foreign exchange movement	(1,518,126)	(2,180,040)
Balance at end of year	5,515,758	8,646,258
Cost [Member] | Construction in progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	485,220	3,652,130
Monetary adjustment for hyperinflationary economy	644,005	68,942
Additions	2,502,896	4,405,289
Transfer from CIP to towers	(1,574,686)	(6,031,951)
Reclassification to assets held for sale	(30,967)	0
Towers Sold	0	(167,896)
Impairment	(416,588)	(786,617)
Foreign exchange movement	(15,623)	(654,677)
Balance at end of year	1,594,257	485,220
Cost [Member] | Furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	381,408	68,797
Monetary adjustment for hyperinflationary economy	(101,325)	180,070
Additions	35,722	176,507
Transfer from CIP to towers	0	0
Reclassification to assets held for sale	0	0
Towers Sold	0	0
Impairment	(24,704)	(19,386)
Foreign exchange movement	(79,364)	(24,580)
Balance at end of year	211,737	381,408
Accumulated Amortization [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	780,840	267,195
Monetary adjustment for hyperinflationary economy	122,996	73,748
Additions	752,829	703,895
Reclassification to assets held for sale		(94,011)
Towers Sold	(332,242)
Impairment		(4,151)
Foreign exchange movement	(177,799)	(165,836)
Balance at end of year	1,146,624	780,840
Accumulated Amortization [Member] | Towers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	741,248	254,314
Monetary adjustment for hyperinflationary economy	116,704	71,970
Additions	708,546	673,106
Reclassification to assets held for sale		(94,011)
Towers Sold	(322,512)
Impairment		0
Foreign exchange movement	(165,439)	(164,131)
Balance at end of year	1,078,547	741,248
Accumulated Amortization [Member] | Construction in progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	0	0
Monetary adjustment for hyperinflationary economy	0	0
Additions	0	0
Reclassification to assets held for sale		0
Towers Sold	0
Impairment		0
Foreign exchange movement	0	0
Balance at end of year	0	0
Accumulated Amortization [Member] | Furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	39,592	12,881
Monetary adjustment for hyperinflationary economy	6,292	1,778
Additions	44,283	30,789
Reclassification to assets held for sale		0
Towers Sold	(9,730)
Impairment		(4,151)
Foreign exchange movement	(12,360)	(1,705)
Balance at end of year	68,077	39,592
Net Book Value [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	8,732,046
Balance at end of year	6,175,128	8,732,046
Net Book Value [Member] | Towers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	7,905,010
Balance at end of year	4,437,211	7,905,010
Net Book Value [Member] | Construction in progress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	485,220
Balance at end of year	1,594,257	485,220
Net Book Value [Member] | Furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance at beginning of year	341,816
Balance at end of year	$ 143,660	$ 341,816

RIGHT-OF-USE ASSETS AND LEASE_3

RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Schedule of Right of use asset and lease liability) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Right-of-use asset
Beginning Balance	$ 2,706,368	$ 1,374,800
Additions	702,473	1,721,936
Cancellation	(1,086,971)
Depreciation	(262,540)	(317,208)
Impact of foreign exchange	(375,830)	(370,602)
Monetary adjustment for hyperinflationary economy	201,933	297,442
Ending balance	1,885,433	2,706,368
Lease liability
Beginning Balance	2,703,129	1,374,800
Additions	702,473	1,721,936
Cancellation	(1,199,643)
Lease payments	(553,130)	(570,512)
Lease interest	374,216	488,484
Impact of foreign exchange	(341,367)	(311,579)
Operating lease liability	1,685,678	2,703,129
Current portion	92,308	206,079
Non-current lease liabilities	1,593,370	2,497,050
Lease liabilities	$ 1,685,678	$ 2,703,129

ASSETS HELD FOR SALE (Narrative

ASSETS HELD FOR SALE (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of analysis of single amount of discontinued operations [abstract]
Assets held for sale	$ 30,967	$ 751,726
Proceeds assets held for sale tower	$ 36,961	$ 1,204,942

CONVERTIBLE DEBENTURES (Narrati

CONVERTIBLE DEBENTURES (Narrative) (Details) - CAD ($)	1 Months Ended						12 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Nov. 30, 2018	Jun. 30, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Proceeds from issue of bonds, notes and debentures								$ 988,000	$ 966,300
Cash debt issuance costs								128,440
Deferred tax liabilities							$ 989,191	1,431,615
Current interest payable							$ 650,278	357,913
Loss on extinguishment of debt								393,026
June 2018 [Member]
Disclosure of detailed information about borrowings [line items]
Proceeds from issue of bonds, notes and debentures						$ 1,000,000
Term of convertible debentues						one year
Borrowings, interest rate						1.00%
Conversion price per share					$ 0.10	$ 0.20
Cash debt issuance costs						$ 76,791
June 2018 [Member] | Warrants [Member]
Disclosure of detailed information about borrowings [line items]
Number of warrants issued					5,000,000	5,000,000
Exercise price					$ 0.125	$ 0.25
Warrants term						1 year
Expiry date of warrants					Nov. 13, 2019
November 2018 [Member]
Disclosure of detailed information about borrowings [line items]
Proceeds from issue of bonds, notes and debentures					$ 500,000
Term of convertible debentues					seven months
Borrowings, interest rate					1.00%
Conversion price per share					$ 0.10
Cash debt issuance costs					$ 46,295
Estimated rate for conversion feature					17.00%		25.00%
Equity component of convertible debt									53,583
Transaction costs									4,397
Deferred tax liabilities									46,513
November 2018 [Member] | Warrants [Member]
Disclosure of detailed information about borrowings [line items]
Number of warrants issued					5,000,000
Exercise price					$ 0.125
Warrants term					1 year
June 2019 [Member]
Disclosure of detailed information about borrowings [line items]
Exercise price				$ 0.09
Expiry date of warrants				Nov. 13, 2020
Equity component of convertible debt				$ 2,673
Repayment of convertible debt				750,000
Loss on extinguishment of debt				572,222
Fair value of warrants				$ 287,623
June 2019 [Member] | Warrants [Member]
Disclosure of detailed information about borrowings [line items]
Number of warrants issued				15,000,000
Exercise price				$ 0.09
Fair value of warrants				$ 287,272
Repurchase Price of Amended Warrants and New Warrants				$ 300,000
September 2019 [Member]
Disclosure of detailed information about borrowings [line items]
Percentage of penalty on outstanding principal			10.00%
Penalty on convertible debentures								$ 75,000
December 2019 [Member]
Disclosure of detailed information about borrowings [line items]
Percentage of penalty on outstanding principal								1.00%
Additional percentage penalty on outstanding principal								2.00%
Penalty on convertible debentures								$ 7,500
March 2020 [Member]
Disclosure of detailed information about borrowings [line items]
Number of share issued to existing lenders for extension of financing terms		714,286
Common shares issued							714,286
Fair value of common shares							$ 24,286
June 2020 [Member]
Disclosure of detailed information about borrowings [line items]
Repayment of convertible debt	$ 745,000
Convertible debentures [Member]
Disclosure of detailed information about borrowings [line items]
Interest expense							19,280	127,500	$ 71,836
Current interest payable								15,000
Repayment of convertible debt							$ 745,000	$ 750,000

CONVERTIBLE DEBENTURES (Schedul

CONVERTIBLE DEBENTURES (Schedule of weighted average assumptions of share purchase warrants) (Details) - Convertible Debentures - Share Purchase Warrants [Member]	12 Months Ended
	Dec. 31, 2020yr$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price at grant date	$ 0.08
Exercise price	$ 0.09
Expected life (in years) | yr	1.42
Expected volatility	58.15%
Risk free interest rate	1.49%
Expected dividend yield	0.00%
Expected forfeiture rate	0.00%

CONVERTIBLE DEBENTURES (Sched_2

CONVERTIBLE DEBENTURES (Schedule of Maturity of Convertible Debentures) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Balance	$ 745,000
Non-cash items
Balance		$ 745,000
Convertible debentures [Member]
Disclosure of detailed information about borrowings [line items]
Balance	745,000	1,387,624
Cash items
Repayment of convertible debt	(745,000)	(750,000)
Non-cash items
Accreted interest		107,376
Extinguishment of debt		(745,000)
Issuance of debt		745,000
Balance	$ 0	$ 745,000

LOANS PAYABLE (Narrative) (Deta

LOANS PAYABLE (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)	Dec. 31, 2019CAD ($)	Dec. 31, 2018CAD ($)	Dec. 31, 2020USD ($)
Disclosure of detailed information about borrowings [line items]
Interest payable	$ 650,278	$ 357,913
Loans Payable [Member]
Disclosure of detailed information about borrowings [line items]
Increase in loans payable and foreign exchange expense			$ 431,708
Interest expense	144,473	336,817	$ 20,052
Interest payable	$ 88,018	$ 73,615		$ 64,725
Loans Payable [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	0.00%	0.00%		0.00%
Loans Payable [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	41.00%	61.00%		41.00%

LOANS PAYABLE (Schedule of Loan

LOANS PAYABLE (Schedule of Loans Outstanding) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Current portion of loans payable	$ 3,440,732	$ 1,263,055
Long term portion of loans payable	143,855
Balance	3,584,587	1,263,055
Loans Payable 1 [Member]
Disclosure of detailed information about borrowings [line items]
Balance	$ 1,505,038	$ 731,606
Currency	USD	USD
Terms	Unsecured, due on demand	Unsecured, due on demand
Loans Payable 2 [Member]
Disclosure of detailed information about borrowings [line items]
Balance	$ 1,817,141	$ 148,158
Currency	Colombian Pesos	Colombian Pesos
Terms	Unsecured, due on demand	Unsecured, due on demand
Loans Payable 3 [Member]
Disclosure of detailed information about borrowings [line items]
Balance	$ 79,567	$ 0
Currency	Colombian Pesos
Terms	Unsecured, repayable monthly until May 2023
Loans Payable 4 [Member]
Disclosure of detailed information about borrowings [line items]
Balance	$ 150,984	0
Currency	Colombian Pesos
Terms	Unsecured, repayable monthly until December 2023
Loans Payable 5 [Member]
Disclosure of detailed information about borrowings [line items]
Balance	$ 31,857	$ 32,545
Currency	Argentine Pesos	Argentine Pesos
Terms	Unsecured, due on demand	Unsecured, due on demand
Loans Payable 6 [Member]
Disclosure of detailed information about borrowings [line items]
Balance	$ 0	$ 350,746
Currency		Argentine Pesos
Terms		Unsecured, due January 2020

BONDS PAYABLE (Narrative) (Deta

BONDS PAYABLE (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of bonds issued		9,880	9,663
Bonds issued price		$ 100
Proceeds from issuance of bonds		988,000	$ 966,300
Cash debt issuance costs		$ 128,440
Exercise price	$ 0.30	$ 0.30	$ 0.30
Amortization expense related to debt issuance costs	$ 1,260,439	$ 1,261,964	$ 436,902
Bonds payable	1,882,750		1,787,351
Interest expense on bonds	195,973	177,005	$ 15,038
Interest payable	650,278	$ 357,913
Bonds Payable [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate		10.00%
Amortization expense related to debt issuance costs	$ 95,399	$ 95,399
Interest payable		$ 16,599
Bonds Payable Share Purchase Warrants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Common shares issued		921,780
Fair value of common shares issued		$ 33,545
Warrant term		2 years
Bonds Payable Share Purchase Warrants [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price		$ 0.08
Bonds Payable Share Purchase Warrants [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price		$ 0.14

BONDS PAYABLE (Schedule of Weig

BONDS PAYABLE (Schedule of Weighted Average Assumptions) (Details) - Bonds Payable - Share Purchase Warrants [Member]	12 Months Ended
	Dec. 31, 2020yr$ / shares	Dec. 31, 2019yr$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price at grant date	$ 0	$ 0.09
Exercise price	$ 0	$ 0.09
Expected life (in years) | yr	0	2
Expected volatility	0.00%	76.65%
Risk free interest rate	0.00%	1.68%
Expected dividend yield	0.00%	0.00%
Expected forfeiture rate	0.00%	0.00%

RELATED PARTY TRANSACTIONS AN_3

RELATED PARTY TRANSACTIONS AND BALANCES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019CAD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018CAD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2018
Disclosure of transactions between related parties [line items]
Related party payables	$ 692,100		$ 147,631
Related Party Loan [Member]
Disclosure of transactions between related parties [line items]
Interest rate								10.00%
Finance expenses					$ 528,132	$ 407,500
Advanced to related party					224,976
Loans from related parties increased					506,804
Interest payable decreased					494,934
Foreign exchange expense increased					11,870
Interest expense	352,439	$ 262,994	492,729		311,102
Unpaid interest and loan penalties	$ 562,260		252,144
Penalties			212,312	$ 160,000
Interest accrued added to principal balance of loans			539,236				$ 395,259
Loss on extinguishment			$ 212,312
Related Party Share Purchase Warrants [Member]
Disclosure of transactions between related parties [line items]
Share purchase warrants agreed to issue | shares			2,381,301	2,381,301
Fair value of warrants			$ 180,714
Warrants exercisable price | $ / shares			$ 0.09
Warrant term			5 years	5 years
Loss on extinguishment			$ 180,714
Directors and officers [Member]
Disclosure of transactions between related parties [line items]
Share-based compensation					$ 1,913,692

RELATED PARTY TRANSACTIONS AN_4

RELATED PARTY TRANSACTIONS AND BALANCES (Schedule of Loan Balances with Related Parties) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [line items]
Balance	$ 3,870,748	$ 4,060,187
Related Party Loan 1 [Member]
Disclosure of transactions between related parties [line items]
Balance	$ 3,839,459	4,047,119
Currency	USD
Terms	Unsecured, due on demand
Related Party Loan 1 [Member] | Bottom of range [member]
Disclosure of transactions between related parties [line items]
Interest rate	12.00%
Related Party Loan 1 [Member] | Top of range [member]
Disclosure of transactions between related parties [line items]
Interest rate	18.00%
Related Party Loan 2 [Member]
Disclosure of transactions between related parties [line items]
Balance	$ 18,546
Currency	Colombian Pesos
Interest rate	0.00%
Terms	Unsecured, due on demand
Related Party Loan 3 [Member]
Disclosure of transactions between related parties [line items]
Balance	$ 12,743	$ 13,068
Currency	Argentine Pesos
Interest rate	18.00%
Terms	Unsecured, due on demand

RELATED PARTY TRANSACTIONS AN_5

RELATED PARTY TRANSACTIONS AND BALANCES (Schedule of Fair Value Obligation to Issue Share Purchase Warrants) (Details) - Related Party Share Purchase Warrants [Member]	12 Months Ended
	Dec. 31, 2020yr$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price at grant date	$ 0.08
Exercise price	$ 0.09
Expected life (in years) | yr	5
Expected volatility	174.99%
Risk free interest rate	1.49%
Expected dividend yield	0.00%
Expected forfeiture rate	0.00%

RELATED PARTY TRANSACTIONS AN_6

RELATED PARTY TRANSACTIONS AND BALANCES (Schedule of Remuneration of Key Management) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [line items]
Remuneration of key management	$ 1,124,900	$ 670,100	$ 379,243
CEO [Member]
Disclosure of transactions between related parties [line items]
Remuneration of key management	468,300	204,000	165,605
COO [Member]
Disclosure of transactions between related parties [line items]
Remuneration of key management	320,300	204,000	114,546
CFO [Member]
Disclosure of transactions between related parties [line items]
Remuneration of key management	$ 336,300	$ 262,100	$ 99,092

SHARE CAPITAL (Narrative) (Deta

SHARE CAPITAL (Narrative) (Details)	Jan. 08, 2018CAD ($)$ / shares	Dec. 31, 2020CAD ($)Share$ / sharesshares	Dec. 31, 2019CAD ($)$ / sharesshares	Dec. 31, 2018CAD ($)$ / sharesshares	Dec. 31, 2018USD ($)shares
Disclosure of classes of share capital [line items]
Shares issued as penalty to the convertible debt lenders		$ 24,286
Shares issued for debt				$ 156,000
Exercise of stock option				1,060,000
Shares issued for services				110,395
Exercise of warrants				$ 2,166,300
Exercise price | $ / shares		$ 0.30	$ 0.30	$ 0.30
Proceeds from issuing shares				$ 30,000
Share-based compensation				$ 1,913,692
Weighted average remaining contractual life of outstanding share options		1 year 10 months 24 days
Percentage of issued shares at time of options granted		10.00%
Percentage of issued shares at time of options granted to one optionee		5.00%
Weighted average fair value of stock options			$ 1.50
Number of warrants expired | Share		31,293,653
Weighted average remaining contractual life of exercisable warrants		9 months	10 months 20 days
Expiration of warrants reversed from contributed surplus to deficit		$ 597,632
Remaining life (years)		1 year 10 months 24 days
Class B Series I preferred shares [Member]
Disclosure of classes of share capital [line items]
Shares authorized | shares		1,500,000
Class B Series II preferred shares [Member]
Disclosure of classes of share capital [line items]
Shares authorized | shares		1,000,000
Number of Common shares [Member]
Disclosure of classes of share capital [line items]
Shares issued as penalty to the convertible debt lenders, shares | shares		714,286
Shares issued as penalty to the convertible debt lenders		$ 24,286
Shares issued for acquisition of Mexmaken, shares | shares				7,500,000	7,500,000
Shares issued for debt, shares | shares				780,000	780,000
Shares issued for debt				$ 156,000	$ 120,000
Shares issued, shares | shares				50,000	50,000
Exercise of stock options, shares | shares				5,600,000	5,600,000
Proceeds from exercise of options				$ 1,260,000
Exercise of stock option				$ 2,460,301
Shares issued for services, shares | shares				525,690	525,690
Shares issued for services				$ 110,395
Shares issued for subscriptions received, shares | shares				142,857	142,857
Shares issued for subscriptions received				$ 30,000
Exercise of warrants, shares | shares				8,665,201	8,665,201
Exercise of warrants				$ 2,166,300
Exercise price | $ / shares				$ 0.25
Contributed Surplus [Member]
Disclosure of classes of share capital [line items]
Exercise of stock option				$ (1,200,301)
Escrow Agreement [Member]
Disclosure of classes of share capital [line items]
Common shares issued | shares			30,000,000	30,000,000
Rojo Resources Ltd.[Member]
Disclosure of classes of share capital [line items]
Common shares issued | shares				500,000
Percentage of escrow release				10.00%
Percentage of remaining release				15.00%
Escrow [Member]
Disclosure of classes of share capital [line items]
Common shares issued | shares			75,000
Subscriptions [Member]
Disclosure of classes of share capital [line items]
Exercise price | $ / shares				$ 0.25
Warrants [Member]
Disclosure of classes of share capital [line items]
Exercise price | $ / shares	$ 0.25
Percentage of exercised warrants	8.00%
Each share purchase warrant assessed value | $ / shares	$ 0.40
Share-based compensation	$ 10,410

SHARE CAPITAL (Schedule of Warr

SHARE CAPITAL (Schedule of Warrants Weighted Average Assumptions) (Details)	12 Months Ended
	Dec. 31, 2020years$ / shares
Disclosure of classes of share capital [abstract]
Exercise price | $ / shares	$ 0.40
Expected life | years	0.5
Expected volatility	81.00%
Risk free interest rate	1.32%
Expected dividend yield	0.00%
Expected forfeiture rate	0.00%

SHARE CAPITAL (Schedule of Cont

SHARE CAPITAL (Schedule of Continuity of Warrants) (Details)	12 Months Ended
	Dec. 31, 2020Share$ / shares	Dec. 31, 2019Share$ / shares
Disclosure of classes of share capital [abstract]
Balance | Share	32,215,433	16,290,573
Granted | Share		15,924,860
Expired | Share	(31,293,653)
Balance | Share	921,780	32,215,433
Weighted average exercise price opening balance | $ / shares	$ 0.11	$ 0.12
Weighted average exercise price granted | $ / shares		0.09
Weighted average exercise price expired | $ / shares	0.11
Weighted average exercise price ending balance | $ / shares	$ 0.09	$ 0.11

SHARE CAPITAL (Schedule of Wa_2

SHARE CAPITAL (Schedule of Warrants Outstanding and Exercisable) (Details)	12 Months Ended
	Dec. 31, 2020Share$ / shares	Dec. 31, 2019Share$ / shares	Dec. 31, 2018Share$ / shares
Disclosure of classes of share capital [abstract]
Number of warrants outstanding | Share	921,780	32,215,433	16,290,573
Exercise price | $ / shares	$ 0.09	$ 0.11	$ 0.12
Expiry date	Oct. 1, 2021

SHARE CAPITAL (Schedule of Stoc

SHARE CAPITAL (Schedule of Stock Options Weighted Average Assumptions) (Details) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2020years$ / shares	Dec. 31, 2019years$ / shares	Dec. 31, 2018years$ / shares
Disclosure of classes of share capital [line items]
Share price at grant date	$ 0	$ 0	$ 0.22
Exercise price	$ 0	$ 0	$ 0.23
Expected life (in years) | years	0	0	5
Expected volatility, share options granted	0.00%	0.00%	202.00%
Risk free interest rate, share options granted	0.00%	0.00%	2.07%
Expected dividend as percentage, share options granted	0.00%	0.00%	0.00%
Expected forfeiture rate	0.00%	0.00%	0.00%

SHARE CAPITAL (Schedule of Co_2

SHARE CAPITAL (Schedule of Continuity of Stock Options) (Details)	Dec. 31, 2020CAD ($)$ / shares	Dec. 31, 2019CAD ($)$ / shares	Dec. 31, 2018CAD ($)$ / shares
Disclosure of classes of share capital [abstract]
Number of options outstanding | $	1,275,000	1,275,000	1,275,000
Exercise price | $ / shares	$ 0.30	$ 0.30	$ 0.30

SHARE CAPITAL (Schedule of St_2

SHARE CAPITAL (Schedule of Stock Options Outstanding and Exercisable) (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)$ / shares	Dec. 31, 2019CAD ($)	Dec. 31, 2018CAD ($)
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding	1,275,000	1,275,000	1,275,000
Options exercisable	1,275,000
Remaining life (years)	1 year 10 months 24 days
Ranges of exercise prices for outstanding share options One [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding	325,000
Options exercisable	325,000
Exercise price | $ / shares	$ 0.45
Remaining life (years)	1 year 2 months 15 days
Expiry date	March 17, 2022
Ranges of exercise prices for outstanding share options two [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options outstanding	950,000
Options exercisable	950,000
Exercise price | $ / shares	$ 0.25
Remaining life (years)	2 years 1 month 17 days
Expiry date	February 17, 2023

CAPITAL DISCLOSURE (Narrative)

CAPITAL DISCLOSURE (Narrative) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Capital Disclosure [Abstract]
Accumulated deficit	$ 25,352,460	$ 23,585,459

FINANCIAL INSTRUMENTS AND RIS_2

FINANCIAL INSTRUMENTS AND RISK (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about financial instruments [line items]
Accounts receivable	$ 1,166,502	$ 1,808,397
Allowance for doubtful accounts	36,381	179,868
Working capital deficiency	19,124,583	17,058,758
Deposits from customers	$ 5,621,307	$ 8,526,085
Currency Risk [Member]
Disclosure of detailed information about financial instruments [line items]
Confidence interval	17.00%	15.00%
Foreign exchange gain (loss)	$ 470,007	$ 1,021,871
Bottom of range [Member] | Interest rate risk [Member]
Disclosure of detailed information about financial instruments [line items]
Borrowings, interest rate	12.00%
Top of range [Member] | Interest rate risk [Member]
Disclosure of detailed information about financial instruments [line items]
Borrowings, interest rate	18.00%

FINANCIAL INSTRUMENTS AND RIS_3

FINANCIAL INSTRUMENTS AND RISK (Schedule of Maturities of Financial Liabilities Undiscounted Contractual Cash Flows) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis for derivative financial liabilities [line items]
Loans payable	$ 3,440,732	$ 1,263,055
Loans from related parties	3,870,748	4,060,187
Bonds payable	1,882,750		$ 1,787,351
Lease liability	1,685,678	$ 2,703,129	$ 1,374,800
Carrying amount [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	4,368,281
Interest payable	650,278
Loans payable	3,588,352
Loans from related parties	3,866,983
Bonds payable	1,882,750
Lease liability	1,685,678
Total	16,042,322
Contractual cash flows [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	4,368,218
Interest payable	650,278
Loans payable	3,588,352
Loans from related parties	3,866,983
Bonds payable	1,882,750
Lease liability	3,313,033
Total	17,669,614
Less than 1 year [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	4,368,281
Interest payable	650,278
Loans payable	3,444,497
Loans from related parties	3,866,983
Bonds payable	1,882,750
Lease liability	507,403
Total	14,720,192
1 - 3 years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	0
Interest payable	0
Loans payable	143,855
Loans from related parties	0
Bonds payable	0
Lease liability	1,160,875
Total	1,304,730
4 - 5 years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	0
Interest payable	0
Loans payable	0
Loans from related parties	0
Bonds payable	0
Lease liability	773,033
Total	773,033
After 5 years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	0
Interest payable	0
Loans payable	0
Loans from related parties	0
Bonds payable	0
Lease liability	871,722
Total	$ 871,722

FINANCIAL INSTRUMENTS AND RIS_4

FINANCIAL INSTRUMENTS AND RISK (Schedule of Financial Instruments Denominated in Foreign Currencies) (Details)) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	$ 122,759	$ 56,629	$ 346,103	$ 284,225
Lease liability	(1,685,678)	(2,703,129)	$ (1,374,800)
Loans payable	(3,440,732)	(1,263,055)
Loans from related parties	(3,870,748)	$ (4,060,187)
Currency risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	89,907
Amounts receivable	598,821
Accounts payable and accrued liabilities	(3,002,597)
Interest payable	(5,539)
Lease liability	(1,685,678)
Loans payable	(1,762,308)
Loans from related parties	(18,546)
Net	(5,785,940)
Currency risk [Member] | Argentinian Pesos [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	34,531
Amounts receivable	90,045
Accounts payable and accrued liabilities	(442,629)
Interest payable	0
Lease liability	(576,868)
Loans payable	0
Loans from related parties	0
Net	(894,921)
Currency risk [Member] | Colombian Pesos [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	28,218
Amounts receivable	144,491
Accounts payable and accrued liabilities	(981,541)
Interest payable	(5,539)
Lease liability	(1,006,160)
Loans payable	(1,614,063)
Loans from related parties	(18,546)
Net	(3,453,141)
Currency risk [Member] | Mexican Pesos [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	31,611
Amounts receivable	364,285
Accounts payable and accrued liabilities	(665,231)
Interest payable	0
Lease liability	(102,650)
Loans payable	(148,245)
Loans from related parties	0
Net	(520,229)
Currency risk [Member] | United States Dollars [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Cash	(4,454)
Amounts receivable	0
Accounts payable and accrued liabilities	(913,195)
Interest payable	0
Lease liability	0
Loans payable	0
Loans from related parties	0
Net	$ (917,649)

ECONOMIC DEPENDENCE (Narrative)

ECONOMIC DEPENDENCE (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020Customers	Dec. 31, 2019CAD ($)
Economic Dependence Narrative Details [Abstract]
Percentage of revenue of major customers	75.00%	70.00%
Number of sales customers	2	2

ECONOMIC DEPENDENCE (Schedule o

ECONOMIC DEPENDENCE (Schedule of sales to individual customers exceeding 10% revenues) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of major customers [line items]
Revenues	$ 9,126,082	$ 5,413,594	$ 1,556,742
Customer A
Disclosure of major customers [line items]
Revenues	5,134,327	3,069,670
Customer B
Disclosure of major customers [line items]
Revenues	$ 1,871,092	$ 736,959

SEGMENTED INFORMATION (Narrativ

SEGMENTED INFORMATION (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020
Disclosure of operating segments [abstract]
Number of operating segments	three

SEGMENTED INFORMATION (Segmente

SEGMENTED INFORMATION (Segmented Information-term, Long-term Assets And Net-income For Reportable Segment) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments [line items]
Current assets	$ 1,691,241	$ 2,959,907
Property and equipment	6,175,128	8,732,046
Total assets	11,109,460	16,001,049
Revenues:
Total revenue	9,126,082	5,413,594	$ 1,556,742
Net income (loss)	(3,674,304)	(8,147,268)	$ (9,131,285)
Argentina [Member]
Disclosure of operating segments [line items]
Current assets	679,144	1,846,046
Property and equipment	2,680,675	3,390,632
Other non-current assets	773,279	669,687
Total assets	4,133,098	5,930,365
Revenues:
Tower rental revenue	945,647	1,102,810
Service revenue	0	0
Sales revenue	1,244,773	0
Total revenue	2,190,420	1,102,810
Net income (loss)	(2,388,551)	(4,042,521)
Colombia [Member]
Disclosure of operating segments [line items]
Current assets	448,193	532,959
Property and equipment	2,989,580	1,997,048
Other non-current assets	976,278	808,973
Total assets	4,414,051	3,338,980
Revenues:
Tower rental revenue	550,418	292,848
Service revenue	0	0
Sales revenue	14,439	3,069,670
Total revenue	564,857	3,362,518
Net income (loss)	328,258	1,249,291
Mexico [Member]
Disclosure of operating segments [line items]
Current assets	465,316	298,605
Property and equipment	437,596	3,243,634
Other non-current assets	135,876	1,204,380
Total assets	1,038,787	4,746,619
Revenues:
Tower rental revenue	278,281	244,978
Service revenue	0	0
Sales revenue	5,119,888	141,529
Total revenue	5,398,169	386,507
Net income (loss)	1,078,190	(994,550)
United States of America [Member]
Disclosure of operating segments [line items]
Current assets	1,938	268,518
Property and equipment	51,278	85,612
Other non-current assets	0	5,328
Total assets	53,216	359,458
Revenues:
Tower rental revenue	0	0
Service revenue	346,317	561,759
Sales revenue	0	0
Total revenue	346,317	561,759
Net income (loss)	1,261,084	(1,322,940)
Other [Member]
Disclosure of operating segments [line items]
Current assets	96,650	13,779
Property and equipment	15,999	15,120
Other non-current assets	1,357,658	1,620,728
Total assets	1,470,307	1,649,627
Revenues:
Tower rental revenue	0	0
Service revenue	626,319	0
Sales revenue	0	0
Total revenue	626,319	0
Net income (loss)	(3,953,285)	(3,036,548)
Total [Member]
Disclosure of operating segments [line items]
Current assets	1,691,241	2,959,907
Property and equipment	6,175,128	8,732,046
Other non-current assets	3,243,091	4,309,096
Total assets	11,109,460	16,001,049
Revenues:
Tower rental revenue	1,774,346	1,640,636
Service revenue	972,636	561,759
Sales revenue	6,379,100	3,211,199
Total revenue	9,126,082	5,413,594
Net income (loss)	$ (3,674,304)	$ (8,147,268)

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Supplemental Cash Flow Information [Abstract]
Amounts receivable	$ 542,054	$ (1,341,845)	$ (356,479)
Prepaid expenses and deposits	(131,697)	83,535	(186,290)
Unbilled revenues	111,845	(107,099)	0
Other receivable	0	67,143	(277,682)
Bank indebtedness	0	(39,464)	(8,632)
Accounts payable and accrued liabilities	612,050	(725,292)	2,380,469
Interest payable	292,365	488,997	401,104
Deferred revenue	(167,096)	259,182	178,668
Customer deposits	1,184,170	8,470,889	0
Income tax payable	247,500	373,196	0
Changes in non-cash working capital items	$ 2,691,191	$ 7,529,242	$ 2,131,158

LEGAL DISCLOSURE (Narrative) (D

LEGAL DISCLOSURE (Narrative) (Details) - Dec. 31, 2020	ARS ($)	CAD ($)
Quilmes [Member]
Disclosure of geographical areas [line items]
Claims against Evolution for dismantling towers	$ 1,489,005	$ 29,780

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards	$ 26,814,000	$ 24,633,000
Canada [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards	19,956,000	16,364,000
Argentina [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards	4,012,000	5,016,000
Mexico [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards		1,453,000
United States of America [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards	$ 2,846,000	$ 1,800,000

INCOME TAXES (Schedule of Tax E

INCOME TAXES (Schedule of Tax Effect Computed by Applying Federal and Provincial/State Statutory Rates) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Major components of tax expense (income) [abstract]
Net loss before income taxes	$ (3,674,304)	$ (8,147,268)	$ (9,131,285)
Statutory income tax rate	27.00%	27.00%	32.00%
Income tax recovery	$ (992,062)	$ (2,199,762)	$ (2,922,011)
Differences between Canadian and foreign tax rates	(95,362)	(113,858)	0
Permanent differences and others	(76,522)	(706,889)	(303,048)
Impact of foreign exchange	142,767	509,162	0
Under provided in prior years	363,357	0	0
Effect of change in income tax rates	164,204	0	(37,000)
Temporary differences	316,758	466,969	57,000
Change in unrecognized losses	363,420	2,102,952	2,892,011
Net deferred tax (recovery)	186,560	58,574	(313,048)
Current income tax expense	186,560	380,863	0
Deferred income tax recovery	0	(322,289)	(313,048)
Total income tax expense (recovery)	$ 186,560	$ 58,574	$ (313,048)

INCOME TAXES (Schedule of Signi

INCOME TAXES (Schedule of Significant Components of Deferred Income Tax Assets and Liabilities) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax assets	$ 989,191	$ 1,431,615
Deferred income tax liability	(989,191)	(1,431,615)
Net deferred tax asset (liability)	0	0
Non-capital loss carry-forwards [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax assets	487,721	607,610
Lease liabilities [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax assets	501,470	824,005
Excess of carrying value over tax value of right-of-use assets [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax liability	(561,508)	(852,881)
Excess of carrying value over tax value of intangible assets [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax liability	(389,728)	(560,756)
Excess of carrying value over tax value of bonds payable [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax liability	(19,317)	(17,978)
Excess of carrying value over property and equipment [Member]
Components Of Deferred Income Tax Assets And Liabilities [Line Items]
Deferred income tax liability	$ (18,638)	$ 0

INCOME TAXES (Schedule of unrec

INCOME TAXES (Schedule of unrecognized tax benefits and unused taxes) (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	$ 27,797,564	$ 22,832,318
Non-capital losses carried forward [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	24,441,678	19,451,150
Property and equipment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	7,337	15,068
Share issuance costs [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	17,556	35,107
Capital losses carried forward [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	3,294,836	3,294,836
Lease liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognized deductible temporary differences	$ 36,157	$ 36,157

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details)	Apr. 06, 2021	Mar. 11, 2021COP ($)	Mar. 17, 2021COP ($)	Mar. 17, 2021CAD ($)	Apr. 12, 2021COP ($)	Apr. 12, 2021CAD ($)	Mar. 17, 2021CAD ($)	Mar. 11, 2021CAD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2019CAD ($)
Disclosure of non-adjusting events after reporting period [line items]
Borrowings									$ 3,584,587	$ 1,263,055
Subsequent Events [Member] | Loan Agreement [Member]
Disclosure of non-adjusting events after reporting period [line items]
Borrowings			$ 4,400,000,000		$ 3,182,000,000	$ 1,100,000	$ 1,500,000
Percentage of taxes and commission cost payable on loan advances		1.47%
Borrowing costs incurred			$ 533,000,000	$ 187,000
Subsequent Events [Member] | Loan Agreement [Member] | Top of range [Member]
Disclosure of non-adjusting events after reporting period [line items]
Borrowings		$ 31,632,000,000						$ 11,000,000
Subsequent Events [Member] | Commerk [Member]
Disclosure of non-adjusting events after reporting period [line items]
Term for construction projects	7 years
Percentage of commitment of construction costs	25.00%
Interest rate	6.20%