GreenPower Motor (GP) 20-F 29 Jul 22 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2022 shares
Document Information [Line Items]
Entity Registrant Name	GREENPOWER MOTOR COMPANY INC.
Entity Central Index Key	0001584547
Entity Current Reporting Status	Yes
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding	23,148,038
Document Type	20-F
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Filer Category	Accelerated Filer
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Title of 12(b) Security	Common Shares Without Par Value
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Entity File Number	333-236252
Entity Incorporation, State or Country Code	A1
Entity Address, Address Line One	240-209 Carrall Street
Entity Address, Postal Zip Code	V6B 2J2
Entity Address, City or Town	Vancouver
Entity Address, Country	CA
Document Accounting Standard	International Financial Reporting Standards
Auditor Firm ID	1462
Auditor Location	Vancouver, Canada
Auditor Name	Crowe MacKay LLP
Business Contact [Member]
Document Information [Line Items]
Local Phone Number	563-4144
Contact Personnel Name	Michael Sieffert
City Area Code	604
Contact Personnel Email Address	info@greenpowermotor.com

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Current
Cash and restricted cash	$ 6,888,322	$ 15,207,948
Accounts receivable, net of allowances	2,916,991	4,447,617
GST receivable	89,511	91,755
Current portion of finance lease receivables	443,880	308,505
Inventory	32,254,854	12,461,967
Prepaids and deposits	501,519	423,146
Total current assets	43,095,077	32,940,938
Non-current
Promissory note receivable	0	99,346
Finance lease receivables	2,951,859	3,613,886
Right of use assets	116,678	355,178
Property and equipment	3,443,317	2,146,576
Non current portion of prepaids and deposits	0	46,692
Deferred financing fees	0	416,738
Other assets	1	1
Total assets	49,606,932	39,619,355
Current
Line of credit	5,766,379	0
Accounts payable and accrued liabilities	1,734,225	1,294,056
Deferred revenue	3,578,877	125,005
Current portion of warranty liability	313,517	101,294
Current portion of promissory note payable	0	346,166
Current portion of lease liabilities	120,609	266,042
Total current liabilities	11,513,607	2,132,563
Non-current
Payroll protection program loan	0	365,278
Deferred revenue	2,935,835	0
Lease liabilities	0	120,609
Other liabilities	42,831	0
Warranty liability	729,466	848,457
Total liabilities	15,221,739	3,466,907
Equity (Deficit)
Share capital	70,834,121	61,189,736
Reserves	10,038,816	6,677,123
Accumulated other comprehensive loss	(128,436)	(89,023)
Accumulated deficit	(46,359,308)	(31,625,388)
Total Equity (Deficit)	34,385,193	36,152,448
Equity and liabilities	$ 49,606,932	$ 39,619,355

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Income Statement Abstract
Revenue	$ 17,236,773	$ 13,286,184	$ 14,397,158
Cost of Sales	13,360,068	9,706,044	10,344,333
Gross Profit	3,876,705	3,580,140	4,052,825
Sales, general and administrative costs
Administrative fees	5,807,744	3,747,761	3,313,934
Depreciation	661,958	437,263	578,555
Product development costs	1,381,101	939,949	973,146
Office expense	419,398	325,324	206,035
Insurance	1,244,505	596,932	396,684
Professional fees	1,207,920	486,425	303,541
Sales and marketing	686,544	234,445	549,750
Share-based payments	5,771,475	2,098,761	308,106
Transportation costs	231,472	161,017	255,535
Travel, accommodation, meals and entertainment	641,500	217,023	348,524
Allowance for credit losses	(8,940)	(333,929)	(46,447)
Total sales, general and administrative costs	18,062,557	9,578,829	7,280,257
Loss from operations before interest, accretion and foreign exchange	(14,185,852)	(5,998,689)	(3,227,432)
Interest and accretion	(515,668)	(1,598,588)	(2,133,824)
Other Income	364,296	0	0
Foreign exchange (loss) / gain	(65,117)	(193,798)	439,209
Loss from operations for the year	(14,402,341)	(7,791,075)	(4,922,047)
Other item
Write down of assets	(607,579)	(45,679)	(223,919)
Loss for the year	(15,009,920)	(7,836,754)	(5,145,966)
Other comprehensive income / (loss)
Cumulative translation reserve	(39,413)	21,169	(20,824)
Total comprehensive loss for the year	$ (15,049,333)	$ (7,815,585)	$ (5,166,790)
Loss per common share, basic and diluted	$ (0.69)	$ (0.43)	$ (0.34)
Weighted average number of common shares outstanding, basic and diluted	21,877,488	18,116,129	15,207,446

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($)	Share Capital [Member]	Equity portion of convertible debentures [Member]	Reserves [Member]	Accumulated other comprehensive income (loss) [Member]	Accumulated Deficit [Member]	Total
Balance at Mar. 31, 2019	$ 12,984,796	$ 383,094	$ 5,342,510	$ (89,368)	$ (18,706,668)	$ (85,636)
Balance (shares) at Mar. 31, 2019						13,458,208
Shares issued in private placement of units	4,000,000					$ 4,000,000
Shares issued in private placement of units (shares)						1,873,536
Share issuance costs	(463,411)					$ (463,411)
Shares issued for exercise of warrants	66,624		(18,209)			$ 48,415
Shares issued for exercise of warrants (shares)						17,857
Fair value of stock options exercised	277,455		(116,768)			$ 160,687
Fair value of stock options exercised (shares)						119,292
Shares issued for conversion of debentures	27,261	(3,588)				$ 23,673
Shares issued for conversion of debentures (shares)						17,857
Share-based payments			308,106			$ 308,106
Cumulative translation reserve at Mar. 31, 2020				(20,824)		(20,824)
Net loss for the year					(5,145,966)	(5,145,966)
Balance at Mar. 31, 2020	16,892,725	379,506	5,515,639	(110,192)	(23,852,634)	$ (1,174,956)
Balance (shares) at Mar. 31, 2020						15,486,750
Shares issued for cash	37,700,000					$ 37,700,000
Shares issued for cash (shares)						1,885,000
Share issuance costs	(2,948,718)					$ (2,948,718)
Shares issued for exercise of warrants	5,357,775		(772,408)			$ 4,585,367
Shares issued for exercise of warrants (shares)						1,672,028
Fair value of stock options exercised	467,755		(164,869)			$ 302,886
Fair value of stock options exercised (shares)						145,537
Shares issued for conversion of debentures	3,720,199	(315,506)				$ 3,404,693
Shares issued for conversion of debentures (shares)						1,703,240
Reclassify matured convertible debentures not converted		$ (64,000)			64,000
Share-based payments			2,098,761			$ 2,098,761
Cumulative translation reserve at Mar. 31, 2021				21,169		21,169
Net loss for the year					(7,836,754)	$ (7,836,754)
Net fractional shares as a result of share consolidation (shares)						5
Balance at Mar. 31, 2021	61,189,736		6,677,123	(89,023)	(31,625,388)	$ 36,152,448
Balance (shares) at Mar. 31, 2021						20,892,560
Share issuance costs	(27,329)					$ (27,329)
Shares issued for exercise of warrants	7,305,834		(994,161)			$ 6,311,673
Shares issued for exercise of warrants (shares)						1,925,656
Fair value of stock options exercised	2,365,880		(1,139,621)			$ 1,226,259
Fair value of stock options exercised (shares)						329,822
Fair value of stock options forfeited			(276,000)		276,000
Share-based payments			5,771,475			$ 5,771,475
Cumulative translation reserve at Mar. 31, 2022				(39,413)		(39,413)
Net loss for the year					(15,009,920)	(15,009,920)
Balance at Mar. 31, 2022	$ 70,834,121		$ 10,038,816	$ (128,436)	$ (46,359,308)	$ 34,385,193
Balance (shares) at Mar. 31, 2022						23,148,038

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Cash flows from (used in) operating activities
Loss for the year	$ (15,009,920)	$ (7,836,754)	$ (5,145,966)
Items not affecting cash
Allowance for credit losses	8,940	333,929	46,447
Depreciation	661,958	437,263	578,555
Share-based payments	5,771,475	2,098,761	308,106
Accretion and income	(7,034)	168,029	608,411
Amortization of deferred financing fees	416,738	628,483	619,394
Write down of assets	607,579	45,679	223,919
Payroll Protection Loan forgiven	(365,278)	0	0
Foreign exchange loss / (gain)	65,117	193,798	(439,209)
Cash flow used in operating activities before changes in non-cash items	(7,850,425)	(3,930,812)	(3,200,343)
Changes in non-cash items:
Accounts receivable	1,478,425	(3,492,997)	404,430
GST receivable	2,244	(58,362)	65,783
Inventory	(20,864,478)	(8,757,529)	(2,675,980)
Prepaids and deposits	(73,373)	(401,063)	37,420
Finance lease receivables	287,947	22,771	25,020
Financing fees	0	0	(21,366)
Accounts payable and accrued liabilities	192,973	272,318	290,515
Deferred revenue	6,389,707	(301,152)	(397,747)
Warranty liability	93,232	254,604	358,576
Total cash flows from (used in) operating activities	(20,343,748)	(16,392,222)	(5,113,692)
Cash flows from (used in) investing activities
Purchase of property and equipment	(536,093)	(352,682)	(161,860)
Total cash flows from (used in) investing activities	(536,093)	(352,682)	(161,860)
Cash flows from (used in) financing activities
Paycheck protection program proceeds	0	361,900	0
Repayment of loans payable to related parties	0	(2,803,863)	(358,873)
Loans from related parties	0	137,074	1,630,668
Proceeds from (repayment of) line of credit	5,766,379	(5,469,944)	1,050,037
Principal payments on promissory note	(346,166)	(58,030)	(56,939)
Principal payments on lease liabilities	(266,042)	(272,467)	(231,574)
Proceeds from issuance of common shares	0	37,700,000	4,000,000
Repayment of note payable and convertible debentures, net of conversion	0	(10,574)	(276,258)
Equity offering costs	(27,329)	(2,948,718)	(463,411)
Proceeds from exercise of stock options	1,226,259	302,886	160,687
Proceeds from exercise of warrants	6,311,673	4,585,367	48,415
Total cash flows from (used in) financing activities	12,664,774	31,523,631	5,502,752
Foreign exchange on cash and restricted cash	(104,559)	(22,384)	25,485
Net increase (decrease) in cash and restricted cash	(8,319,626)	14,756,343	252,685
Cash and cash equivalents at beginning of period	15,207,948	451,605	198,920
Cash and cash equivalents at end of period	$ 6,888,322	$ 15,207,948	$ 451,605

Nature and Continuance of Opera

Nature and Continuance of Operations and Going Concern	12 Months Ended
	Mar. 31, 2022
Nature And Continuance Of Operations And Going Concern [Abstract]
Nature and Continuance of Operations and Going Concern [Text Block]	1. Nature and Continuance of Operations and Going Concern GreenPower Motor Company Inc. ("GreenPower" or the "Company") was incorporated in the Province of British Columbia on September 18, 2007. The Company is in the business of manufacturing and distributing all-electric transit, school and charter buses. The primary office is located at Suite 240-209 Carrall St., Vancouver, Canada. The consolidated financial statements were approved by the Board of Directors on June 30, 2022. These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards on the basis that the Company is a going concern, meaning that the Company will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the normal course of operations. The Company's continuing operations are dependent upon its ability to raise capital and generate cash flows. As at March 31, 2022, the Company had a cash and restricted cash balance of $6,888,322, working capital of $31,581,470, accumulated deficit of ($46,359,308), and shareholder's equity of $34,385,193. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric buses to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. To this end, the Company has a history of delivering all-electric buses to customers, has a backlog of orders for delivery, and has a line of credit with a credit limit of up to $8 million with available liquidity of approximately $2.2 million to meet funding requirements. The Company's ability to achieve its business objectives is subject to material uncertainty which may cast significant doubt upon the Company's ability to continue as a going concern. The Company faces risks from the COVID-19 global pandemic which has had, and may continue to have, a material adverse impact on our business and financial condition. While we have seen a re-opening of the economy, and a resumption of travel and sales activity, the future impact of the COVID-19 global pandemic is inherently uncertain, and may negatively impact the financial ability of our customers to purchase vehicles from us, of our suppliers' ability to deliver products used in the manufacture of our all-electric vehicles, in our employees' ability to manufacture our vehicles and to carry out their other duties in order to sustain our business, and in our ability to collect certain receivables owing to us, among other factors. These factors may continue to have a negative impact on our financial results, operations, outlook, goals, growth prospects, cash flows, liquidity and share price, and the potential timing, severity, and ultimate duration of any potential negative impacts is uncertain. The Company's business financial condition and results of operations may be further negatively affected by economic and other consequences from Russia's military action against Ukraine and the sanctions imposed in response to that action in late February 2022. While the Company expects any direct impacts, of the pandemic and the war in the Ukraine, to the business to be limited, the indirect impacts on the economy and other industries in general could negatively affect the business and may make it more difficult for it to raise equity or debt financing. There can be no assurance that the Company will not be impacted by adverse consequences that may be brought about on its business, results of operations, financial position and cash flows in the future.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2022
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Significant Accounting Policies (a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements for the years ended March 31, 2022, March 31, 2021, and March 31, 2020 were prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. On August 28, 2020 the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation common share. On the same date, the Company's post-consolidation common shares began trading on the Nasdaq stock exchange and ceased trading on the OTCQB exchange in the US, and the post-consolidation shares continued trading on the TSX Venture exchange in Canada. All references to share and per share amounts in these consolidated financial statements have been retroactively restated to give effect to this share consolidation unless otherwise stated. (b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-22 31-Mar-21 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% 100% Vehicle Transportation GreenPower Manufacturing WV Inc. United States 100% N/A Electric bus manufacturing and distribution Lion Truck Body Incorporated United States 100% N/A Holding company EA Green-Power Private Ltd. India 100% N/A Electric bus manufacturing and distribution All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. (c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. The Company has issued convertible debentures that can be converted into shares of the Company at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the carrying amount of the liability is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. When the Company extinguishes convertible debentures before maturity through early redemption or repurchase where the conversion option is unchanged, the Company allocates the consideration paid and any transaction costs for the repurchase or redemption to the liability and equity components of the instrument at the date of settlement. The method used in allocating the consideration paid and transaction costs to the separate components is consistent with the method used in the original allocation to the separate components of the proceeds received by the entity when the convertible instrument was issued. The amount of gain or loss relating to the early redemption or repurchase of the liability component is recognized in profit or loss. The amount of consideration relating to the equity component is recognized in equity. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2022 and March 31, 2021. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2022 and March 31, 2021, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2022 and March 31, 2021. For debt instruments measured at FVOCI, interest income (calculated using the effective interest rate method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. As at March 31, 2022, the Company recognized an allowance for credit losses of $44,579 (2021 - $35,639) (Note 4). For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. As at March 31, 2022 the Company recognized an allowance for credit losses of nil (2021 - $344,737) on its promissory note receivable. Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2022 the Company recognized an impairment of $43,261 on accounts receivable related to one finance lease (2021 - $nil). (d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2022 and March 31, 2021 the Company had no cash equivalents. (e) Revenue recognition The Company recognizes revenue from contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue is allocated to each performance obligation. Most of the Company's contracts have a single performance obligation as the promise to transfer the individual goods. Revenues from the sale of products are recognized when the goods are shipped or accepted by the customer, depending on the delivery conditions, and title and risk have passed to the customer. Revenues from services such as supporting and training relating to the sale of products are recognized as the services are performed. The Company also has not historically, but may in the future, earn product repair and maintenance revenues, which may relate to warranty contracts, which would be recognized over the periods and according to the terms of the warranty or other contract. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less. (f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations. (g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar Electric Vehicle Logistics Inc. U.S. Dollar GreenPower Manufacturing WV Inc. U.S. Dollar Lion Truck Body Incorporated U.S. Dollar EA GreenPower Private Ltd. U.S. Dollar GreenPower Motor Company Inc. (parent) changed its functional currency from the Canadian dollar to the US dollar effective April 1, 2019 due to the significant US dollar denominated liabilities of the entity, the significant amount of financing raised that is denominated in US dollars, the portion of the Company's expenses denominated in US dollars, and the expectation that all of these factors are expected to increase over time. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2020. Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: - - - Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period. (h) Inventory Inventory is recorded at the lower of cost and net realizable value with cost determined on a specific item basis. The Company's inventory consists of electric buses in process, production supplies, and finished goods. In determining net realizable value for new buses, the Company primarily considers the age of the vehicles along with the timing of annual and model changeovers. For used buses, the Company considers recent market data and trends such as loss histories along with the current age of the inventory. (i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized. (j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti- dilutive. (k) Share capital Common shares are classified as equity. Finders fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. During the years ended March 31, 2022, March 31, 2021 and March 31, 2020 the Company recorded $27,329, $2,948,718 and $463,411 respectively in share issuance costs on its Consolidated Statements of Changes in Equity (Deficit) in regards to the issuance of shares (Note 11). (l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current period and any adjustment to income taxes payable in respect to previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year end date. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company reassesses deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. (m) Critical accounting estimates and judgments The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, determination of the useful life of equipment, the carrying value of accounts receivable and promissory note receivable and the associated allowance for credit losses, net realizable value of inventory, provision for warranty expense, and the $nil provision for income taxes. Critical accounting judgments i. ii. iii. iv. v. vi. (n) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement. (o) Valuation of equity units issued in private placements The Company has adopted a 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 fair value of the common shares issued in the private placement was determined to be the more easily measurable component and were 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 warrant reserve. If the warrants are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in warrant reserve. (p) Government grants Government grants are recognized when there is reasonable assurance that the grant will be received and the Company will comply with all conditions related to the grant. The grant without specified future performance conditions is recognized in income when the grant proceeds are receivable. A grant that imposes specified future performance conditions is recognized in income when those conditions are met. Government grants in the form of forgivable loans are treated as a government grant when there is reasonable assurance that the Company will meet the terms of the forgiveness of the loan (q) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant. (r) Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re- measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains lease and non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations. (s) Adoption of accounting standards No new or amended standards were adopted during the year ended March 31, 2022. (t) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB or the IFRS Interpretations Committee that are not mandatory for the March 31, 2022 reporting period, as follows: IAS 37 - Onerous Contracts The amendments to IAS 37 specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. The amendments to IAS 37 specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. These amendments are effective for reporting periods beginning on or after January 1, 2022. IAS 1 - Classification of Liabilities as Current or Non-Current The amendments to IAS1 provide a more general approach to the classification of liabilities based on the contractual arrangements in place at the reporting date. These amendments are effective for reporting periods beginning on or after January 1, 2023. The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements.

Cash and Restricted Cash

Cash and Restricted Cash	12 Months Ended
	Mar. 31, 2022
Cash And Cash Equivalents Abstract
Cash and Restricted Cash [Text Block]	3. Cash and Restricted Cash As at March 31, 2022 the Company has a cash and restricted cash balance of $6,888,322 (2021 - $15,207,948), which is comprised of cash totaling $884,784 (2021-$15,096,200), and restricted cash of $5,949,985 (2021 - nil) associated with deposits under a customer contract and restricted cash of $53,553 (2021 - $111,748), related to a contract for the sale of vehicles that will be returned to the Company two years after the acceptance of the vehicles by the customer, both of which are on deposit at major financial institutions in the United States. The Company has no cash equivalents as at March 31, 2022 or at March 31, 2021. Subsequent to the year-end Restricted Cash balance of $53,553 related to a contract for the sale of vehicles was returned to the Company (Note 26).

Accounts Receivable

Accounts Receivable	12 Months Ended
	Mar. 31, 2022
Accounts Receivable [Abstract]
Accounts Receivable [Text Block]	4. Accounts Receivable The Company has evaluated the carrying value of accounts receivable as at March 31, 2022 in accordance with IFRS 9 and has determined that an allowance against accounts receivable of $44,579 as at March 31, 2022 (2021 - $35,639) is warranted. During the year ended March 31, 2022 $43,261 (2021 - nil) in accounts receivable associated with one customer was written down due to an increase in credit risk.

Finance Lease Receivables

Finance Lease Receivables	12 Months Ended
	Mar. 31, 2022
Disclosure of Finance Lease Receivables [Abstract]
Finance Lease Receivables [Text Block]	5. Finance Lease Receivables GreenPower's wholly owned subsidiary San Joaquin Valley Equipment Leasing Inc. ("SJVEL") leases vehicles to several customers, and as at March 31, 2022 the Company had a total of 48 (2021 - 52) vehicles on lease that were determined to be finance leases, and the Company had a total of 1 (2021 - 2) vehicle on lease that was determined to be operating leases. During the year ended March 31, 2022, the Company entered into a mutual release agreement with the lessee of 28 (2021 - 30) EV Stars which were accounted for as finance leases, where SJVEL subsequently sold the vehicles to a third party, and one mutual release for an EV 250 (2021-nil) that was subsequently transferred to Property Plant and Equipment. For operating leases, lease payments are recognized in revenue when earned. For the year ended March 31, 2022, selling profit on finance leases was $725,814 (2021 - $2,533,833, 2020 - $865,009). The following table illustrates Finance Lease Receivables as at March 31, 2022 and as at March 31, 2021: For the years ended March 31, 2022 March 31, 2021 Lease finance receivable, beginning of year $ 3,922,391 $ 1,330,291 Investment recognized 1,150,360 3,693,094 Investment derecognized (1,389,065 ) (1,078,223 ) Lease payments received (511,000 ) (226,616 ) Interest income recognized 223,053 203,845 Lease finance receivable, end of year $ 3,395,739 $ 3,922,391 Current portion of Finance Lease Receivable $ 443,880 $ 308,505 Long Term Portion of Finance Lease Receivable $ 2,951,859 $ 3,613,886 Payments to be received on Finance Lease Receivables (undiscounted): 31-Mar-22 Year 1 $ 792,115 Year 2 1,224,975 Year 3 785,861 Year 4 328,058 Year 5 332,184 Year 6 551,500 less: amount representing interest income (618,954 ) Finance Lease Receivable $ 3,395,739 Current Portion of Finance Lease Receivable $ 443,880 Long Term Portion of Finance Lease Receivable $ 2,951,859

Inventory

Inventory	12 Months Ended
	Mar. 31, 2022
Classes of current inventories [abstract]
Inventory [Text Block]	6. Inventory The following is a listing of inventory as at March 31, 2022 and 2021: March 31, 2022 March 31, 2021 Work in Process $ 17,025,863 $ 10,048,518 Finished Goods 15,228,991 2,413,449 Total $ 32,254,854 $ 12,461,967 During the year ended March 31, 2022, management wrote down the value of inventory by $153,798 (2021 - $57,261; 2020 - $ nil

Promissory Note Receivable

Promissory Note Receivable	12 Months Ended
	Mar. 31, 2022
Promissory Note Receivable [Abstract]
Promissory Note Receivable [Text Block]	7. Promissory Note Receivable On January 23, 2018, the Company entered into multiple lease agreements (the "Agreements") with a third party (the "Customer") for the purpose of leasing EV 550's for a period of five years. On January 30, 2018, these lease payments, except for the final payment to be made by the Customer of CDN$1,000,000 to the Company, were purchased by and transferred to an independent third party (the "Purchaser") in exchange for a lump sum payment of CDN$1,492,611 to the Company. The Purchaser was granted a first-priority security interest in the EV550's. Both the lump sum and the discounted final payment were included in Revenue in the Consolidated Statements of Operations. The CDN$1,000,000 due at the end of the lease term is classified as a Promissory Note Receivable on the Consolidated Statements of Financial Position. The Promissory Note Receivable has been discounted over the five-year lease term at a rate of 6.4%. As at March 31, 2021 the Company determined there was a significant increase in credit risk compared to the prior year, and accordingly the Company aggregated the present value of expected payments of the promissory note receivable under three probability weighted scenarios and determined that a provision of CDN$455,110 or $344,737 was warranted as at March 31, 2021, and that a write down of the asset of $223,119 as at March 31, 2020 was warranted. The Company has evaluated the carrying value of the promissory note receivable as at March 31, 2022 and at March 31, 2021 in accordance with IFRS 9. As at March 31, 2022, the Company determined that it was unlikely that CDN$1,000,000 due at the end of the lease term would be received, and accordingly has recognized the unguaranteed residual value of the vehicles in inventory. The carrying value of the promissory note receivable as at March 31, 2022 is nil (March 31, 2021 - $99,346).

Right of Use Assets and Lease L

Right of Use Assets and Lease Liabilities	12 Months Ended
	Mar. 31, 2022
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets and Lease Liabilities [Text Block]	8. Right of Use Assets and Lease Liabilities The Company has recorded Right of Use Assets and Lease Liabilities in its consolidated statement of financial position related to properties in California for which the Company has entered into lease agreements that expired in more than one year at the inception of the leases. These leases are in a single class of Right of Use Assets, whose carrying value at March 31, 2022 was $116,678 (March 31, 2021 - $355,178). Rental payments on the Right of Use Assets are discounted using an 8% rate of interest and capitalized on the Consolidated Statement of Financial Position as Lease Liabilities. The value of the Right of Use Assets is determined at lease inception and include the capitalized lease liabilities, incorporate upfront costs incurred and incentives received, and the value is depreciated over the term of the lease. For the year ended March 31, 2022 the Company incurred interest expense of $18,321 (2021 - $39,432; 2020 - $56,614) on the Lease Liabilities, recognized depreciation expense of $233,500 (2021 - $265,013; 2020 - $251,787) on the Right of Use Assets and made total rental payments of $284,363 (2021 - $311,899; 2020 - $288,188). Additions to Right of Use Assets during the year was nil (2021 - nil). For one of the leases there is an option to extend the lease for a further 36 months. March 31, 2022 March 31, 2021 Right of Use Assets, beginning of year $ 355,178 $ 620,191 Additions - - Depreciation (233,500 ) (265,013 ) Transfer to Deposit (5,000 ) - Right of Use Assets, end of year $ 116,678 $ 355,178 The following table summarizes payments on GreenPower's Lease Liabilities (undiscounted): 1 year $ 122,420 thereafter - less amount representing interest expense (1,811 ) Lease liability 120,609 Current Portion of Lease Liabilities 120,609 Long Term Portion of Lease Liabilities $ - Payments on leases that were classified as short-term leases for the year ended March 31, 2022 totaled $132,500 (2021 - $65,708, 2020 - $48,942). Payments on short term leases are recognized in office expense, and remaining payments on short term leases as at March 31, 2022 total $73,883. On March 3, 2022 GreenPower entered into a two-year lease of an office space in Rancho Cucamonga, California with a commencement date that began on June 1, 2022 and annual lease payments of $96,960. On the commencement date of the lease GreenPower will recognize the lease liability and associated right of use asset on its consolidated financial statements.

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2022
Property Plant And Equipment Abstract
Property and Equipment [Text Block]	9. The following is a summary of activities for the years ended March 31, 2022, March 31, 2021 and March 31, 2020: Demonstration Leased EV Leasehold Computers Furniture Automobiles Electric Buses Asset Equipment Land Improvements Total Cost Balance, March 31, 2020 $ 51,849 $ 43,058 $ 94,256 $ 832,463 $ 672,151 $ 691,703 $ 800,717 $ 50,016 $ 3,236,213 Additions 41,223 15,832 150,990 - - 142,811 600 1,226 352,682 Transfers from inventory - - - 360,679 - - - - 360,679 Transfers to inventory - - - (102,158) - - - - (102,158) Write down of asset - - - (45,679) - - - - (45,679) Foreign exchange translation 778 1,989 - - - - - - 2,767 Balance, March 31, 2021 $ 93,850 $ 60,879 $ 245,246 $ 1,045,305 $ 672,151 $ 834,514 $ 801,317 $ 51,242 $ 3,804,504 Additions 73,340 16,811 218,829 - - 220,771 - 49,173 578,924 Transfers from inventory - - - 1,711,951 - - - - 1,711,951 Transfers from finance lease receivables - - - 255,059 - - - - 255,059 Transfers to inventory - - - (299,538) - - - - (299,538) Foreign exchange translation 44 156 - - - - - - 200 Balance, March 31, 2022 $ 167,234 $ 77,846 $ 464,075 $ 2,712,777 $ 672,151 $ 1,055,285 $ 801,317 $ 100,415 $ 6,051,100 Depreciation and impairment losses Balance, March 31, 2020 $ 16,924 $ 17,011 $ 20,126 $ 163,675 $ 625,620 $ 638,284 $ - $ 15,044 $ 1,496,684 Depreciation 20,200 7,576 19,916 65,434 8,410 40,153 - 10,561 172,250 Transfers to inventory - - - (12,770) - - - - (12,770) Foreign exchange translation 762 1,002 - - - - - - 1,764 Balance, March 31, 2021 $ 37,886 $ 25,589 $ 40,042 $ 216,339 $ 634,030 $ 678,437 $ - $ 25,605 $ 1,657,928 Depreciation 39,870 9,695 39,259 197,382 33,312 90,919 - 18,020 428,458 Transfers to inventory - - 3,600 - - - - - 3,600 Write down of asset - - - 517,626 - - - - 517,626 Foreign exchange translation 43 128 - - - - - - 171 Balance, March 31, 2022 $ 77,799 $ 35,412 $ 82,901 $ 931,347 $ 667,342 $ 769,356 $ - $ 43,625 $ 2,607,783 Carrying amounts As at March 31, 2020 $ 34,925 $ 26,047 $ 74,130 $ 668,788 $ 46,531 $ 53,419 $ 800,717 $ 34,972 $ 1,739,529 As at, March 31, 2021 $ 55,964 $ 35,290 $ 205,204 $ 828,966 $ 38,121 $ 156,077 $ 801,317 $ 25,637 $ 2,146,576 As at, March 31, 2022 $ 89,435 $ 42,434 $ 381,173 $ 1,781,430 $ 4,809 $ 285,930 $ 801,317 $ 56,789 $ 3,443,317 During the year ended March 31, 2022 the Company transferred eight EV Stars from Inventory to PPE that were being used as demonstration vehicles, and one of these eight EV Stars was subsequently transferred to inventory and sold. The Company also transferred one EV 350 bus from inventory to Property and Equipment, that is being leased to a customer under a short-term operating lease, and one EV 250 that was previously on a finance lease where the Company and the Lessee entered into a mutual release on the finance lease. During the year ended March 31, 2022 the Company wrote down the value of Property plant and equipment to its estimated recoverable amount by a total of $517,626 associated with one EV 250, one EV 350, and two Synapse shuttle buses. During the year ended March 31, 2021 the Company transferred one EV Star from Property and Equipment to inventory, and this vehicle was subsequently sold. We also transferred one Synapse school bus from inventory to Property and Equipment, and this vehicle was subsequently written down by $45,679 to its estimated recoverable amount.

Line of Credit

Line of Credit	12 Months Ended
	Mar. 31, 2022
Line of Credit [Abstract]
Line of Credit [Text Block]	10. Line of Credit The Company's primary bank account denominated in US dollars is linked to its Line of Credit such that funds deposited to the bank account reduce the outstanding balance on the Line of Credit. As at March 31, 2022 the Company's Line of Credit had a credit limit of up to $8,000,000 (2021 - $8,000,000). The Line of Credit bears interest at the bank's US Base Rate (March 31, 2022 - 4.00%, March 31, 2021 - 3.75%) plus 1.5%. The Line of Credit is secured by a general floating charge on the Corporation's assets and the assets of one of its subsidiaries, and one of the Company's subsidiaries has provided a corporate guarantee. Two directors of the Company have provided personal guarantees for a total of $5,020,000. The Line of Credit contains customary business covenants such as maintenance of security, maintenance of corporate existence, and other covenants typical for a corporate operating line of credit, and the Line of Credit has one financial covenant, to maintain a current ratio greater than 1.2:1, for which the Company is currently in compliance. In addition, the availability of the credit limit over $5,000,000 is subject to margin requirements of a percentage of finished goods inventory and accounts receivable, and these margins are tested on a monthly basis. As of March 31, 2022 the Company had a drawn balance of $5,766,379 (2021 - nil) on the Line of Credit.

Share Capital

Share Capital	12 Months Ended
	Mar. 31, 2022
Disclosure Of Classes Of Share Capital Abstract
Share Capital [Text Block]	11. Share Capital Authorized Unlimited number of common shares without par value Share Consolidation On August 28, 2020 the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation common share. On the same date, the Company's post-consolidation common shares began trading on the Nasdaq stock exchange and ceased trading on the OTCQB exchange in the US, and the post-consolidation shares continued trading on the TSX Venture exchange in Canada. A total of three fractional shares were cancelled as a result of the share consolidation. All references to share and per share amounts in these consolidated financial statements have been retroactively restated to give effect to this share consolidation. Issued During the year ended March 31, 2022, the Company issued a total of 2,255,478 common shares, including 1,925,656 shares from the exercise of warrants, and 329,822 shares from the exercise of options. During the year ended March 31, 2021, the Company issued a total of 5,405,809 common shares, including 1,672,028 shares from the exercise of warrants, 145,537 shares from the exercise of options, 1,703,240 shares from converted debentures and 1,860,000 shares issued in the Company's IPO as well as 25,000 shares issued in a concurrent private placement and an additional 5 net fractional issued as a result of the share consolidation. On August 28, 2020 the Company announced the pricing of its U.S. initial public offering of 1,860,000 common shares and concurrent private placement of 25,000 common shares, which closed on September 1, 2020. Both the initial public offering and the concurrent private placement priced at $20.00 per share for gross proceeds of $37.7 million before underwriting discounts and other costs. On announcement of the IPO the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation share and the Company's shares commenced trading on the Nasdaq stock exchange, ceased trading on the OTCQB exchange, and continued to trade on the TSX Venture Exchange. During the year ended March 31, 2020 the Company issued a total of 2,028,542 shares pursuant to the exercise of 119,292 options, the exercise of 17,857 warrants, conversion of debentures for 17,857 shares and 1,873,536 shares issued in a private placement of unit securities during May 2019. In May 2019, the Company completed a brokered private placement of units for gross proceeds of $4.0 million. Under the offering the Company sold 1,873,536 Units at a price of $2.135 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant. Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CAD $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice. As at March 31, 2022 and March 31, 2021 the Company had no shares held in escrow.

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Stock Options [Text Block]	12. Stock Options The Company has an incentive stock option plan whereby it grants options to directors, officers, employees, and consultants of the Company. On May 14, 2019, the Company replaced the 2016 Plan with a Rolling Stock Option Plan (the "2019 Plan"). Under the terms of the 2019 Plan, the aggregate number of Options that can be granted under the 2019 Plan cannot exceed ten (10%) of the total number of issued and outstanding Shares, calculated on a non-diluted basis. The exercise price of options granted under the 2019 Plan may not be less than the minimum prevailing price permitted by the TSXV policies with a maximum term of 10 years. The Company completed a seven-for-one share consolidation on August 28, 2020. All figures in this Note have been retroactively restated to give effect to this share consolidation. See Note 2(a) for further details. On March 9, 2016, the shareholders approved the previous stock option plan which initially allowed for the issuance of up to 1,491,541 shares and which was subsequently further increased to allow up to 2,129,999 shares to be issued under the plan (the "2016 Plan"). Prior to the adoption of the 2016 Plan, the Company had adopted an incentive stock option plan (the "Plan"), whereby it could grant options to directors, officers, employees, and consultants of the Company. The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan and Plan that are issued and outstanding as at March 31, 2022: Exercise Balance Forfeited Balance Expiry Date Price March 31, 2021 Granted Exercised or Expired March 31, 2022 October 27, 2021 CDN $ 4.34 71,429 - (71,429 ) - - February 2, 2022 CDN $ 5.25 65,286 - (57,144 ) (8,142 ) - May 26, 2022 CDN $ 5.25 148,214 - (142,857 ) - 5,357 December 18, 2022 CDN $ 3.15 25,000 - (10,714 ) - 14,286 May 4, 2023 CDN $ 3.50 70,357 - (1,786 ) - 68,571 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - (5,357 ) - 73,214 January 30, 2022 CDN $ 2.59 19,643 - (1,786 ) (17,857 ) - January 30, 2025 CDN $ 2.59 309,822 - (26,964 ) (1,071 ) 281,787 July 3, 2022 CDN $ 4.90 7,143 - (7,143 ) - - February 11, 2025 CDN $ 8.32 - 50,000 50,000 July 3, 2025 CDN $ 4.90 49,643 - (4,642 ) (3,214 ) 41,787 November 19, 2025 US $ 20.00 300,000 - - - 300,000 December 4, 2025 US $ 20.00 20,000 - - - 20,000 May 18, 2026 CDN $ 19.62 - 173,650 - (34,000 ) 139,650 December 10, 2026 CDN $ 16.45 - 693,000 - (35,000 ) 658,000 Total outstanding 1,215,108 916,650 (329,822 ) (99,284 ) 1,702,652 Total exercisable 882,964 700,957 Weighted Average Exercise Price (CDN$) $ 9.35 $ 16.61 $ 4.70 $ 13.60 $ 12.94 Weighted Average Remaining Life 3.1 years 3.5 years As at March 31, 2022, there were 612,152 stock options available for issuance under the 2019 plan. During the year ended March 31, 2022, 99,284 options were forfeited or expired. On May 18, 2021 the Company granted 173,650 options to employees with a term of five years and an exercise price of CDN$19.62 per share which vest 25% after 4 months, after years 1, 2, and 3. On December 10, 2021 the Company granted 693,000 options with a term of five years and an exercise price of CDN$16.45 per share, comprised of: 350,000 stock options to officers and directors which vest 25% after 4 months, and then 25% after six months, nine months and twelve months; 278,000 stock options to employees which vest 25% after 4 months, and then 25% after years 1, 2, and 3; 65,000 stock options to two consultants which vest 25% after 4 months, and then 25% after six months, nine months and twelve months. On February 11, 2022 the Company granted 50,000 stock options to an employee. The stock options have an exercise price of CDN$8.32 per share, a term of 3 years, and are exercisable after six months. During the year ended March 31, 2022, 329,822 common shares were issued pursuant to the exercise of stock options. 5,357 stock options expired unexercised as at May 26, 2022. During the year ended March 31, 2022, the Company incurred share-based compensation expense with a measured fair value of $5,771,475. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2021: Exercise Balance Forfeited Balance May 26, 2020 CDN $ 4.20 21,429 - - (21,429 ) - July 10, 2020 CDN $ 3.85 7,143 - - (7,143 ) - February 4, 2021 CDN $ 2.45 57,143 - (57,143 ) - - May 6, 2021 CDN $ 2.45 74,286 - (62,858 ) (11,428 ) - October 27, 2021 CDN $ 4.34 71,429 - - - 71,429 February 2, 2022 CDN $ 5.25 65,286 - - - 65,286 May 26, 2022 CDN $ 5.25 148,214 - - - 148,214 December 18, 2022 CDN $ 3.15 25,000 - - - 25,000 May 4, 2023 CDN $ 3.50 75,714 - (5,357 ) - 70,357 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - - - 78,571 January 30, 2022 CDN $ 2.59 25,000 - (5,357 ) - 19,643 January 30, 2025 CDN $ 2.59 319,286 - (5,893 ) (3,571 ) 309,822 July 3, 2022 CDN $ 4.90 - 14,286 (7,143 ) - 7,143 July 3, 2025 CDN $ 4.90 - 51,429 (1,786 ) - 49,643 November 19, 2025 US $ 20.00 - 300,000 - - 300,000 December 4, 2025 US $ 20.00 - 20,000 - - 20,000 Total outstanding 1,018,501 385,715 (145,537 ) (43,571 ) 1,215,108 Total exercisable 629,750 882,964 Weighted Average $ 3.50 $ 21.70 $ 2.65 $ 3.55 $ 9.35 Weighted Average Remaining Life 3.0 years 3.1 years As at March 31, 2021, there were 874,148 stock options available for issuance under the 2019 plan. During the year ended March 31, 2021, 43,571 options were forfeited or expired. On July 3, 2020 the Company granted: 51,429 stock options to employees with an exercise price of CDN$4.90 per share and with a term of 5 years, and which vest 25% after 4 months, and then 25% after years 1, 2, and 3, and 14,286 stock options to a consultant (IR provider) with an exercise price of CDN$4.90 per share and with a term of 2 years and which vest 25% at the end of every 3 months for a period of twelve months. On November 19, 2020 the Company granted an aggregate of 300,000 stock options, with 100,000 granted to each of three of Greenpower's officers. The stock options have an exercise price of $20.00 per share, a term of 5 years, and are exercisable 25% after four months, and 25% after the first, second and third year from the grant date. On December 4, 2020 the Company granted an aggregate of 20,000 stock options, with 5,000 granted to each of the Company's four independent directors. The stock options have an exercise price of $20.00 per share, a term of 5 years, and are exercisable at the end of every 3 months for a period of twelve months. During the year ended March 31, 2021, 145,537 common shares were issued pursuant to the exercise of stock options. During the year ended March 31, 2021, the Company incurred share-based compensation expense with a measured fair value of $2,098,761. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2020: Exercise Balance Forfeited Balance December 23, 2019 $ 1.75 419,245 - (90,721 ) (328,524 ) - March 25, 2020 $ 1.75 28,571 - (28,571 ) - - May 26, 2020 $ 4.20 21,429 - - - 21,429 July 10, 2020 $ 3.85 7,143 - - - 7,143 February 4, 2021 $ 2.45 71,429 - - (14,286 ) 57,143 May 6, 2021 $ 2.45 75,714 - - (1,428 ) 74,286 October 27, 2021 $ 4.34 71,429 - - - 71,429 February 2, 2022 $ 5.25 95,000 - - (29,714 ) 65,286 May 26, 2022 $ 4.20 28,571 - - (28,571 ) - May 26, 2022 $ 5.25 148,214 - - - 148,214 December 18, 2022 $ 3.15 33,571 - - (8,571 ) 25,000 May 4, 2023 $ 3.50 90,000 - - (14,286 ) 75,714 November 30, 2023 $ 3.01 50,000 - - - 50,000 February 12, 2024 $ 3.50 92,857 - - (14,286 ) 78,571 January 30, 2022 $ 2.59 - 25,000 - - 25,000 January 30, 2025 $ 2.59 - 319,286 - - 319,286 Total outstanding 1,233,173 344,286 (119,292 ) (439,666 ) 1,018,501 Total exercisable 983,388 629,750 Weighted Average $ 3.15 $ 2.59 $ 1.75 $ 2.31 $ 3.50 Weighted Average Remaining Life 3.0 years As at March 31, 2020, there were 530,175 options available for issuance under the 2019 Plan. During the twelve-month period ended March 31, 2020, the Company incurred share-based compensation expense with a measured fair value of $308,106. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. On January 30, 2020, the Company granted: - - - - The weighted average share price on the exercise dates for the years ending March 31, 2022, 2021, and 2020 respectively were CDN $10.87, CDN $2.65, and CDN $2.87. The following weighted-average assumptions were used for the Black-Scholes valuation of stock option grants: For the year ended March 31, 2022 March 31, 2021 March 31, 2020 Share price on grant date $16.61 $17.21 CDN$2.59 Exercise price $16.61 $17.21 CDN$2.59 Risk-free interest rate 1.23% 0.47% 1.35% Expected life of options 4.9 years 5 years 5 years Annualized volatility 94% 73% 73% Dividend rate N/A N/A N/A (1) Expected volatility in the year ended March 31, 2022 was determined by reference to the historical volatility of GreenPower's shares on the grant date, and in prior periods was determined by reference to the volatility of similar public companies.

Warrants

Warrants	12 Months Ended
	Mar. 31, 2022
Warrants [Abstract]
Warrants [Text Block]	13. The Company completed a seven-for-one share consolidation on August 28, 2020. All figures in this Note have been retroactively restated to give effect to this share consolidation. See Note 2(a) for further details. As at March 31, 2022 the Company had an outstanding warrant balance of nil. The following table summarizes GreenPower's warrant activity during the year: Exercise Balance Balance Expiry Date Price March 31, 2021 Issued Exercised Expired March 31, 2022 June 29, 2021 CDN $4.55 628,571 - (628,571) - - September 25, 2021 CDN $3.50 491,072 - (491,071) (1) - October 12, 2021 CDN $3.50 53,571 - (53,571) - - March 14, 2022 CDN $4.20 685,714 - (685,714) - - May 6, 2023 USD $2.6677 53,035 - (53,026) (9) - May 8, 2023 USD $2.6677 13,703 - (13,703) - - Total outstanding 1,925,666 - (1,925,656) (10) - Weighted Average Exercise Price (CDN$) $ 4.06 NA $ 4.09 $ 3.41 NA During the year ended March 31, 2022, the Company did not issue any warrants and a total of 10 warrants expired unexercised. During the year ended March 31, 2022 the Company issued the following common shares from the exercise of warrants: 628,571 common shares were issued at a price of CDN$4.55 per share pursuant to the exercise of 628,571 warrants; 544,642 common shares were issued at a price of CDN$3.50 per share pursuant to the exercise of 544,642 warrants, and 685,714 common shares were issued at a price of CDN$4.20 per share pursuant to the exercise of 685,714 warrants, and 66,729 common shares were issued at a price of $2.6677 per share pursuant to the exercise of 66,729 warrants. As at March 31, 2021 the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Expiry Date Exercise Price Balance March 31, 2020 Issued Exercised Expired Balance March 31, 2021 May 17, 2020 CDN $ 5.25 417,457 - - (417,457 ) - May 31, 2020 CDN $ 5.25 54,929 - - (54,929 ) - October 17, 2020 CDN $ 7.70 44,500 - (44,498 ) (2 ) - June 29, 2021 CDN $ 4.55 628,571 - - - 628,571 September 25, 2021 CDN $ 3.50 527,143 - (36,071 ) - 491,072 October 12, 2021 CDN $ 3.50 775,000 - (721,429 ) - 53,571 March 14, 2022 CDN $ 4.20 685,714 - - - 685,714 May 6, 2023 USD $ 2.6677 866,510 - (813,475 ) - 53,035 May 8, 2023 USD $ 2.6677 70,258 - (56,555 ) - 13,703 Total outstanding 4,070,082 - (1,672,028 ) (472,388 ) 1,925,666 Weighted Average $ 4.06 NA $ 3.65 $ 5.25 $ 4.06 Weighted Average Life 1.7 years 0.6 years During the year ended March 31, 2021, a total of 472,386 warrants exercisable at CDN $5.25 per share and 2 warrants exercisable at CDN $7.70 per share unexercised. During the year ended March 31, 2021 the Company issued the following common shares from the exercise of warrants: 44,498 common shares were issued at a price of CDN$7.70 per share pursuant to the exercise of 44,498 warrants; 757,500 common shares were issued at a price of CDN$3.50 per share pursuant to the exercise of 757,500 warrants, and 870,030 common shares were issued at a price of $2.6677 per share pursuant to the exercise of 870,030 warrants. As at March 31, 2020 the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Expiry Date Exercise Price Balance March 31, 2019 Issued Exercised Expired Balance March 31, 2020 May 17, 2020 CDN $ 5.25 417,457 - - - 417,457 May 31, 2020 CDN $ 5.25 54,929 - - - 54,929 October 17, 2020 CDN $ 7.70 44,500 - - - 44,500 June 29, 2021 CDN $ 4.55 628,571 - - - 628,571 September 25, 2021 CDN $ 3.50 527,143 - - - 527,143 October 12, 2021 CDN $ 3.50 792,857 - (17,857 ) - 775,000 March 14, 2022 CDN $ 4.20 685,714 - - - 685,714 May 6, 2023 USD $ 2.6677 - 866,510 - - 866,510 May 8, 2023 USD $ 2.6677 - 70,258 - - 70,258 Total outstanding 3,151,171 936,768 (17,857 ) - 4,070,082 Weighted Average $ 4.20 $ 3.78 $ 3.50 NA $ 4.06 Weighted Average Life 2.3 years 1.7 years During May 2019 the Company issued 936,768 warrants as part of a private placement of 1,873,536 units for gross proceeds of $4.0 million (Note 11). Under the offering the Company sold 1,873,536 Units at a price of $2.135 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant. Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CDN $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice. The following table summarizes deferred financing fees for the years ended March 31, 2022 and March 31, 2021: March 31, 2022 March 31, 2021 Deferred Financing Fees, beginning of year $ 416,738 $ 1,045,221 less: Amortization of Deferred Financing Fees (416,738 ) (628,483 ) Deferred Financing Fees, end of year $ - $ 416,738

Convertible Debentures

Convertible Debentures	12 Months Ended
	Mar. 31, 2022
Convertible Debentures [Abstract]
Convertible Debentures [Text Block]	14. Convertible Debentures The Company completed a seven-for-one share consolidation on August 28, 2020. All figures in this Note have been retroactively restated to give effect to this share consolidation. See Note 2(a). for further details. During the year ended March 31, 2022, the Company paid interest of nil (March 31, 2021 - $203,829, March 31, 2020 - $343,722) and recognized accretion of nil (March 31, 2021 - $378,687, March 31, 2020 - $548,882) related to its issued and outstanding convertible debentures. Issue Date Outstanding ($CDN) Conversion ($CDN) Shares on Conversion Converted ($CDN) Outstanding ($CDN) 17-May-17 $ 1,900,000 $ 4.55 417,582 $ (1,900,000 ) $ - 31-May-17 250,000 $ 4.55 54,945 (250,000 ) - 25-Sep-17 1,476,000 $ 2.80 527,143 (1,476,000 ) - 12-Oct-17 1,970,000 $ 2.80 703,570 (1,970,000 ) - Total $ 5,596,000 1,703,240 $ (5,596,000 ) $ - During the year ended March 31, 2021 the following common shares were issued from the exercise of convertible debentures: 417,582 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$1,900,000 (issued on May 17, 2017) which were converted at a price of CAD$4.55 per share; 54,945 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$250,000 (issued on May 31, 2017) which were converted at a price of CAD$4.55 per share; 527,143 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$1,476,000 (issued on Sep 25, 2017) which were converted at a price of CAD$2.80 per share; 703,570 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$1,970,000 (issued on October 12, 2017) which were converted at a price of CAD$2.80 per share.

Promissory Note Payable

Promissory Note Payable	12 Months Ended
	Mar. 31, 2022
Promissory Note Payable [Abstract]
Promissory Note Payable [Text Block]	15. Promissory Note Payable During the year ended March 31, 2017, the Company issued a $594,000 promissory note (the "Note") to the City of Porterville to acquire land (Note 9). The Note bears interest at 2.0% per annum and is payable in blended monthly installments of $5,463, which began on November 1, 2016. The final monthly instalment payment under the Promissory Note was made during the quarter ended December 31, 2021, and the final balloon payment of $311,764 was paid during the year ended March 31, 2022. During the year ended March 31, 2022, the Company incurred $3,842 (March 31, 2021 - $7,530, March 31, 2020 - $8,621) of interest on the Note. This amount is included in Interest and accretion on the Consolidated Statements of Operations.

Deferred Revenue

Deferred Revenue	12 Months Ended
	Mar. 31, 2022
Accruals And Deferred Income Including Contract Liabilities Abstract
Deferred Revenue [Text Block]	16. Deferred Revenue The Company recorded Deferred Revenue of $6,514,712 for invoices issued to a customer for the sale of all- electric buses which were not delivered as at March 31, 2022 (March 31, 2021 - $125,005). March 31, 2022 March 31, 2021 Deferred Revenue, beginning of year $ 125,005 $ 426,157 Additions to deferred revenue during the year 7,524,411 187,535 Deposits returned - - Revenue recognized from deferred revenue during the year (1,134,704 ) (488,687 ) Deferred Revenue, end of year $ 6,514,712 $ 125,005

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments [Text Block]	17. Financial Instruments The Company's financial instruments consist of cash and restricted cash, accounts receivable, finance lease receivables, promissory note receivable, line of credit, accounts payable and accrued liabilities, promissory note payable, payroll protection loan, other liabilities, and lease liabilities. Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are: Level 1: Unadjusted quoted prices in active markets for identical assets and liabilities; Level 2: Inputs other than quoted prices that are observable for the asset or liabilities either directly or indirectly; and Level 3: Inputs that are not based on observable market data The Company does not currently hold any financial instruments measured at fair value on the Consolidated Statements of Financial Position. The fair value of these financial instruments approximates their carrying value, unless otherwise noted. Overview The Company has exposure to the following financial instrument related risks. Credit risk The Company's exposure to credit risk is on its cash and restricted cash, accounts receivable, promissory note receivable, and on its finance lease receivables. The maximum exposure to credit risk is their carrying amounts in the consolidated statement of Financial Statements. Cash and restricted cash consists of cash bank balances held in major financial institutions in Canada and the United States with a high credit quality and therefore the Company is exposed to minimal risk. The Company assesses the credit risk of its account receivable, finance lease receivables and promissory note receivable at each reporting period end and on an annual basis. As at March 31, 2022 the Company recognized an allowance for credit losses of $44,579 (2021 - $35,639) against its accounts receivable (Note 4), and nil (2021 - $344,737) for its promissory note receivable (Note 7). During the year ended March 31, 2022 the Company recognized an impairment of $43,261 on accounts receivable related to one finance lease (2021 - $nil). Liquidity risk The Company tries to ensure that there is sufficient capital in order to meet short-term business requirements, after taking into account the Company's cash balances and available liquidity on the Company's $8 million operating line of credit. The Company's cash is invested in bank accounts at major financial institutions in Canada and the United States and is available on demand. The Company will continue to rely on additional financings to further its operations and meet its capital requirements. The following table summarizes the Company's financial commitments by maturity as at March 31, 2022: March 31, 2022 Less than 3 months 3 to 12 months One to five years Line of credit (Note 1) $ 5,766,379 $ - $ - Accounts payable and accrued liabilities 1,734,225 - - Lease liabilities 30,605 91,815 - Other liabilities 2,142 6,425 34,265 $ 7,533,351 $ 98,240 $ 34,265 (1) Market risks Market risk is the risk of loss that may arise from changes in market factors such as interest rates and foreign exchange. The Company is exposed to interest rate risk with respect to its Line of Credit (Note 10). The Company is exposed to foreign exchange risk as it conducts business in both the United States and Canada. Management monitors its foreign currency balances, but the Company does not engage in any hedging activities to reduce its foreign currency risk. At March 31, 2022, the Company was exposed to currency risk through the following financial assets and liabilities in CDN Dollars. Cash $ 762,259 Accounts Receivable $ 80,843 Lease Finance Receivable $ 96,673 Accounts Payable and Accrued Liabilities $ (437,858 ) The CDN/USD exchange rate as at March 31, 2022 was $0.8003 (March 31, 2021 - $0.7952). Based on the net exposure and assuming all other variables remain constant, a 10% change in the appreciation or depreciation of the Canadian dollar relative to the US dollar would result in a change of approximately $40,200 to other comprehensive income/loss.

Capital Management

Capital Management	12 Months Ended
	Mar. 31, 2022
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital Management [Text Block]	18. Capital Management The Company's capital management objective is to obtain sufficient capital to develop new business opportunities for the benefit of its shareholders. To meet these objectives, management monitors the Company's ongoing capital requirements on specific business opportunities on a case-by-case basis. The capital structure of the Company consists of cash, operating line of credit, secured and unsecured promissory notes, convertible debentures and equity attributable to common shareholders, consisting of issued share capital and deficit. As at March 31, 2022, the Company had a cash and restricted cash balance of $6,888,322 working capital of $31,581,470, accumulated deficit of ($46,359,308) and shareholder's equity of $34,385,193. Subject to market conditions and other factors the Company may raise additional capital in the future to fund and grow its business for the benefit of shareholders. There has been no change to the Company's approach to financial management in the prior year. The Company is subject to externally imposed capital requirements with respect to its line of credit (Note 10).

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2022
Related Party Transactions Abstract
Related Party Transactions [Text Block]	19. Related Party Transactions A summary of compensation for directors, officers and key management personnel is as follows: For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 Salaries and Benefits (1) $ 575,255 $ 473,841 $ 455,067 Consulting fees (2) 396,456 251,007 263,750 Options Vested (3) 3,242,528 1,698,487 240,996 Accomodation and Rentals (4) - 5,749 99,705 Total $ 4,214,239 $ 2,429,084 $ 1,059,518 1) 2) 3) 4) Accounts payable and accrued liabilities at March 31, 2022 includes $243,773 (March 31, 2021 - $95,741) owed to officers, directors, and companies controlled by officers and directors, and shareholders, which is non-interest bearing, unsecured and has no fixed terms of repayment. During the year ended March 31, 2022 officers and directors of the Company exercised 281,430 stock options for common shares of the Company at a weighted average price of CDN $4.92 per share. A director of the Company and the Company's CEO and Chairman have each provided personal guarantees of $2,510,000, or $5,020,000 in total to support the Company's $8 million operating line of credit. In consideration for these guarantees, in June 2018 the Company issued 628,571 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $4.55 per share and in March 2019 the Company issued 685,714 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $4.20 per share. During the year ended March 31, 2022 the director of the Company and the Company's CEO and Chairman exercised all of these warrants for 1,314,285 common shares of the Company. During the year ended March 31, 2021 all of the remaining convertible debentures of the Company were converted into common shares (Note 14), which included CDN$3,125,000 (March 31, 2020 - CDN$3,125,000) principal balance of convertible debentures owed to officers, directors and companies controlled by officers and directors which was converted into 882,555 common shares of the Company during the year ended March 31, 2021. During the year ended March 31, 2021, the Company received loans totaling CAD$50,000 and USD$100,000 from companies beneficially owned by the CEO and Chairman. These loans were repaid in their entirety during the year ended March 31, 2021, and funds used to repay these loans were sourced from proceeds received from the exercise of warrants during the period. These transactions were measured at the exchange amount, which is the amount agreed upon by the transacting parties.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2022
Major components of tax expense (income) [abstract]
Income Taxes [Text Block]	20. Income Taxes Income tax expense is recognized based on management's best estimate of weighted average annual income tax rate for the full financial year applied to the pre-tax income of the reporting period. The Company's effective tax rate for the years ended March 31, 2022, March 31, 2021 and March 31, 2020 was 27.00%, 27.00%, 27.00%. The difference between tax expenses for the years and the expected income taxes based on the statutory rate are as follows: For the year ended March 31, 2022 March 31, 2021 March 31, 2020 Combined statutory tax rate 27.00% 27.00% 27.00% Expected income tax expense (recovery) $ (4,052,678 ) $ (2,115,924 ) $ (1,389,411 ) Items not deductible for tax purposes 1,671,157 706,127 378,391 Difference in tax rate in other jurisdictions (216,059 ) (107,357 ) (68,861 ) Effect of change in tax rates - - (31 ) Expiry of loss carryforwards - - 40,079 Unrecognized (recognized) loss carryforwards 2,597,580 1,517,154 1,039,833 Deferred income tax expense (recovery) $ - $ - $ - The nature and effect of the temporary differences giving rise to the deferred income tax assets as of March 31, 2022 and March 31, 2021 are summarized below: As at Deferred income tax assets March 31, 2022 March 31, 2021 Non-capital loss carry-forwards $ 8,625,123 $ 7,247,214 Investment in subsidiary 100,654 100,013 Accounts receivable, inventory, and promissory note receivable 215,539 (696,950 ) Capital assets 149,810 223,078 Right of use assets and lease liabilities 5,649 15,360 Warranty provision 307,571 268,129 Other carryforward balances 2,315 2,301 Share issue costs 567,382 748,965 Unrecognized deferred tax assets (9,974,043 ) (7,908,110 ) Net deferred income tax asset (liability) $ - $ - As at March 31, 2022 and March 31, 2021 the Company has approximately $12,391,000 and $10,364,000 respectively, of non-capital losses carry forwards available to reduce Canadian taxable income for future years. As at March 31, 2022 and March 31, 2021 the Company has approximately $17,693,000 and $15,287,000 respectively, of net operating losses carry forwards available to reduce future taxable income in the United States. The losses in Canada and United States expire between 2030 and 2042 if unused. The potential benefits of these carry-forward non-capital losses has not been recognized in these consolidated financial statements as it is not considered probable that sufficient future taxable profit will allow the deferred tax asset to be recovered.

Segmented Information and Other

Segmented Information and Other Additional Disclosures	12 Months Ended
	Mar. 31, 2022
Disclosure Of Operating Segments Abstract
Segmented Information and Other Additional Disclosures [Text Block]	21. Segmented Information and Other Additional Disclosures The Company operates in one reportable operating segment, being the manufacture and distribution of all- electric transit, school and charter buses. During the year ended March 31, 2022, the Company was economically dependent on three (2021 - three, 2020 - four) customers who accounted for more than 10% of revenue from continuing operations and in aggregate accounted for approximately 57%, (2021: 87%, 2020: 86%) of sales. The Company's revenues allocated by segment for the years ended March 31, 2022, 2021 and 2020 is summarized in the following table. Included in Vehicle sales and in Revenue from operating and finance leases for the year ended March 31, 2022 is $2,970,387 (2021 - $5,765,000, 2020 - $4,197,850) in proceeds received from government vouchers for sales made to customers or lessees. Included in Vehicle sales for the year ended March 31, 2022 is $1,929,800 (2021 - $2,175,000, 2020 - $746,750) from the sales of vehicles that were previously on lease where the leases were cancelled and the vehicles subsequently sold. For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 (as restated - note 26) (as restated - note 26) Vehicle and parts sales $ 13,714,227 $ 3,459,311 $ 10,438,713 Revenue from operating and finance leases 3,297,619 9,590,511 3,817,474 Accretion on promissory note 7,035 26,426 39,019 Service revenue - - 33,577 Finance income 217,892 199,936 68,375 EIDL grant - 10,000 - $ 17,236,773 $ 13,286,184 $ 14,397,158 The Company's revenues allocated by geography for the years ended March 31, 2022, 2021 and 2020 is as follows: For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 (as restated - note 26) (as restated - note 26) United States of America $ 15,972,137 $ 13,045,040 $ 14,358,139 Canada 1,264,636 241,144 39,019 Total $ 17,236,773 $ 13,286,184 $ 14,397,158 The Company's property and equipment allocated by geography for the years ended March 31, 2022, and 2021 is as follows: For the Years Ended March 31, 2022 March 31, 2021 United States of America $ 3,296,564 $ 2,139,496 Canada 146,753 7,080 Total $ 3,443,317 $ 2,146,576

Warranty Liability

Warranty Liability	12 Months Ended
	Mar. 31, 2022
Warranty Provision Abstract
Warranty Liability [Text Block]	22. Warranty Liability The Company generally provides its customers with a base warranty on the entire transit, school or charter bus. The Company also provides certain extended warranties, including those covering brake systems, lower-level components, fleet defect provisions and battery-related components, covering a warranty period of approximately one to five years, depending on the contract. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. It is expected that some of these costs will be incurred in the 2023 fiscal year and the remaining will be incurred beyond two years of the reporting date. The warranty provision is recorded at 3.5% of revenue from product sales. Year ended Year ended March 31, 2022 March 31, 2021 Opening balance $ 949,751 $ 695,147 Warranty additions 456,779 311,863 Warranty disbursements (278,726 ) (64,871 ) Warranty expiry (85,251 ) - Foreign exchange translation 430 7,612 Total $ 1,042,983 $ 949,751 Current portion $ 313,517 $ 101,294 Long term portion 729,466 848,457 Total $ 1,042,983 $ 949,751

Paycheck Protection Program Loa

Paycheck Protection Program Loan	12 Months Ended
	Mar. 31, 2022
Paycheck Protection Program Loan [Abstract]
Paycheck Protection Program Loan [Text Block]	23. Paycheck Protection Program Loan On April 29, 2020, the Company was approved for a $361,900 loan under the Payroll Protection Program ("PPP") administered by the U.S. Small Business Administration ("SBA"). The PPP is a loan program that originated from the U.S. Coronavirus Aid, Relief and Economic Security (CARES) Act. The PPP loan had a term of two years, is unsecured, and bears interest at 1% per annum. During the quarter ended September 30, 2021 the Company received notice from the SBA that the principal of $361,900 and accrued interest of $3,378 on the PPP loan has been forgiven in its entirety, and $365,278 was recognized in Other Income for the loan forgiveness.

Litigation and Legal Proceeding

Litigation and Legal Proceedings	12 Months Ended
	Mar. 31, 2022
Disclosure Of Commitments And Contingent Liabilities [Abstract]
Litigation and Legal Proceedings [Text Block]	24. Litigation and Legal Proceedings As of the date of this report the Company is not currently a party to any litigation or legal proceedings which are material, either individually or in the aggregate. The Company has filed a civil claim against the prior CEO and Director of the Company in the Province of British Columbia, and the prior CEO and Director of the Company has filed a response with a counterclaim for wrongful dismissal in the Province of British Columbia. In addition, a company owned and controlled by a former employee who provided services to a subsidiary company of GreenPower until August 2013 filed a claim for breach of confidence against GreenPower in July 2020. The Company does not expect the outcome of the claim filed against it, to be material, and as of the date of this report the resolution of these claims, including the potential timing or financial impact of these claims is inherently uncertain.

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosure	12 Months Ended
	Mar. 31, 2022
Supplemental Disclosure Respect To Cash Flows [Abstract]
Supplemental Cash Flow Disclosure [Text Block]	25. Supplemental Cash Flow Disclosure The following table provides additional detail regarding the Company's cash flow: For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 Interest paid $ 102,307 $ 744,422 $ 965,548 Interest received $ 247,307 $ 199,936 $ 68,375 Taxes paid $ - $ - $ - Non-cash investing and financing transactions: Fair value of stock options exercised $ 1,139,621 $ 164,869 $ 116,768 Fair value of warrants exercised $ 994,161 $ 772,408 $ 18,209 Shares issued for conversion of debentures $ - $ 3,404,693 $ 23,673 Accretion income on promissory note receivable $ 7,034 $ (26,426 ) $ (39,019 ) Accretion expense on convertible debentures $ - $ 378,687 $ 548,882 Accrued interest on paycheck protection program loan $ - $ 3,378 $ - Right of use asset acquired $ - $ - $ 172,404 Property and equipment through financing $ 42,831 $ - $ - Assets transferred from Inventory to Property and equipment $ 1,408,813 $ 271,291 $ 212,890 The following changes in liabilities arose from financing activities during the year ended March 31, 2022: Cash Flows Non Cash Changes Accretion and 31-Mar-21 Advances Repayment Forgiveness accrued interest Recognize F/X Changes 31-Mar-22 Paycheck Protection Loan $ 365,278 $ - $ - $ (365,278 ) $ - $ - $ - $ - Promissory note payable 346,166 - (346,166) - - - - - Line of credit - 5,766,379 - - - - - 5,766,379 Lease liabilities 386,651 - (266,042) - - - - 120,609 Other liabilities - - - - - 42,831 - 42,831 $ 1,098,095 $ 5,766,379 $ (612,208) $ (365,278 ) $ - $ 42,831 $ - $ 5,929,819 The following changes in liabilities arose from financing activities during the year ended March 31, 2021: Cash Flows Non Cash Changes Accretion and Recognize 31-Mar-20 Advances Repayment Conversion accrued interest Lease Liabilities F/X Changes 31-Mar-21 Loans payable to related parties $ 2,700,625 $ 137,074 $ (2,803,863) $ - $ (187,610 ) $ - $ 153,774 $ - Paycheck Protection Loan - 361,900 - - 3,378 - - 365,278 Promissory note payable 404,196 - (58,030) - - - - 346,166 Note payable 10,574 - (10,574) - - - - Convertible debentures 2,995,136 - - (3,404,693) 378,687 - 30,870 - Line of credit 5,469,944 - (5,469,944) - - - - - Lease liabilities 659,118 - (272,467) - - - - 386,651 $ 12,239,593 $ 498,974 $ $ (3,404,693) $ 194,455 $ - $ 184,644 $ 1,098,095 The following changes in liabilities arose from financing activities during the year ended March 31, 2020: Cash Flows Non Cash Changes Recognize 31-Mar-19 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-20 Loans payable to related parties $ 1,498,907 $1,630,668 $ (358,873) $ - $ - $ - $ (70,077) $ 2,700,625 Promissory note payable 461,135 - (56,939) - - - - 404,196 Note payable 268,946 - (276,258) - - - 17,886 10,574 Convertible debentures 2,737,054 - - (23,673 ) 548,882 - (267,127) 2,995,136 Line of credit 4,419,907 1,050,037 - - - - - 5,469,944 Lease liabilities 718,288 - (231,574) - - 172,404 - 659,118 $ 10,104,237 $2,680,705 $ (923,644) $ (23,673 ) $ 548,882 $ 172,404 $ (319,318) $ 12,239,593

Restatement

Restatement	12 Months Ended
	Mar. 31, 2022
Disclosure Of Restatement [Abstract]
Restatement [Text Block]	26. Restatement On adoption of IFRS 16 Leases, management performed an evaluation of the components of revenue and cost of sales at lease inception for leases that were determined to be finance leases. In this initial determination, management excluded the present value of the purchase option on finance leases from revenue and instead recorded the present value of the purchase option against cost of sales. After discussion with experts and further consideration of interpretations of IFRS 16, the Company has changed its determination of revenue and cost of sales at lease inception for finance leases to include the present value of the purchase option on finance leases. In addition, the Company has identified an error in the calculation of revenue and cost of sales associated with cancelled leases and subsequent vehicle sales that took place in the year ended March 31, 2020. The Company has corrected these errors and restated the presentation of revenue and cost of sales in its consolidated revenue and cost of sales in the consolidated statements of operations for the years ended March 31, 2021 and 2020, as noted below. There was no impact on operating income or net income from these changes, and no changes in working capital, assets, liabilities and cash flow. For the years ended, March 31, 2021 March 31, 2020 Revenue as previously stated $ 11,884,578 $ 13,500,403 Restatement to revenue 1,401,606 896,755 Revenue as restated $ 13,286,184 $ 14,397,158 Cost of Sales as previously stated $ 8,304,438 $ 9,447,578 Restatement to cost of sales 1,401,606 896,755 Cost of Sales as restated $ 9,706,044 $ 10,344,333

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Mar. 31, 2022
Disclosure Of Nonadjusting Events After Reporting Period Abstract
Events After the Reporting Period [Text Block]	27. Events After the Reporting Period Subsequent to the end of the reporting period the Company issued 3,322 shares to employees of GreenPower, pursuant to the exercise of 3,322 stock options at a weighted average price of CDN $3.37 per option, for gross proceeds of CDN $11,204. In addition, subsequent to the end of the quarter a total of 5,357 options exercisable at $5.25 per share expired unexercised and a total of 42,536 options exercisable at a weighted average price of $14.25 per share were forfeited. As at March 31, 2022 the Company had a restricted cash balance of $53,553 on deposit at a major financial institution in the United States (Note 3) which was returned to the Company subsequent to the year-end. On March 3, 2022 GreenPower entered into a two-year lease of an office space in Rancho Cucamonga, California with a commencement date that began on May 1, 2022. On the commencement date of the lease GreenPower will recognize the lease liability and associated right of use asset on its consolidated financial statements. The payments under this lease are $8,080 per month. Effective April 19, 2022, GreenPower adopted the 2022 Equity Incentive Plan (the "2022 Plan"), which replaced the 2019 Plan and after this date no further stock options will be granted under the 2019 Plan. Under the 2022 Plan the Company can grant equity-based incentive awards in the form of stock options ("Options"), restricted share units ("RSUs"), performance share units ("PSUs") and deferred share units ("DSUs"). RSU's, DSU's and PSU's are collectively referred to as "Performance Based Awards". The 2022 Plan is a Rolling Plan for Options and a fixed-plan for Performance-Based Awards such that the aggregate number of Shares that: (i) may be issued upon the exercise or settlement of Options granted under the 2022 Plan (and all of the Company's other Security-Based Compensation Arrangements), shall not exceed 10% of the Company's issued and outstanding Shares from time to time, and (ii) may be issued in respect of Performance-Based Awards granted under the 2022 Plan (and all of the Company's other Security-Based Compensation Arrangements) shall not exceed 2,314,803. The 2022 Plan is considered an "evergreen" plan, since Options which have been exercised, cancelled, terminated, surrendered, forfeited or expired without being exercised shall be available for subsequent grants under the 2022 Plan and the number of awards available to grant increases as the number of issued and outstanding Shares increases. On May 2, 2022 GreenPower entered into a contract of lease-purchase with the South Charleston Development Authority (the "Lessor") for a six acre parcel of land including an 80,000 square foot manufacturing facility with Additional Parcels to be acquired bordering the property totaling approximately five acres, in South Charleston, West Virginia. Occupancy of the property is scheduled for August 2022 and the term of the lease-purchase contract is sixteen years. Under the terms of the contract, monthly payments of $50,000 will begin nine months after the occupancy date and applied against the $6.7 million without the Additional Parcels or $8.0 million if the Additional Parcels are acquired by the Lessor. Subject to meeting employment targets at the property, GreenPower is eligible for forgiveness of up to $1,300,000 for the initial target and then $500,000 for every 100 employees thereafter, and title to the property, including the Additional Parcels if applicable, will transfer to GreenPower upon payment of the total loan amount less any applicable loan forgiveness. On the commencement date of the lease GreenPower will recognize the lease liability and associated asset on its consolidated financial statements. During May and June, 2022 GreenPower received 5 loans totaling CAD$2,325,000 from a company that is beneficially owned by the CEO and Chairman of the Company. The loans bear interest at 12.0% per annum plus such additional bonus interest, if any, as may be agreed to and approved by GreenPower's Board of Directors at a later date. The loans mature on the earlier of (i) the date that the Borrower completes a debt or equity financing, (ii) from receipt of excess proceeds on the sale of buses or (iii) March 31, 2023. The Company has agreed to grant the lender a general security assignment on the assets of GreenPower Motor Company Inc., which will be subordinated to any security assignment of senior lenders.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Basis of presentation [Policy Text Block]	(a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements for the years ended March 31, 2022, March 31, 2021, and March 31, 2020 were prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. On August 28, 2020 the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation common share. On the same date, the Company's post-consolidation common shares began trading on the Nasdaq stock exchange and ceased trading on the OTCQB exchange in the US, and the post-consolidation shares continued trading on the TSX Venture exchange in Canada. All references to share and per share amounts in these consolidated financial statements have been retroactively restated to give effect to this share consolidation unless otherwise stated.
Basis of consolidation [Policy Text Block]	(b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-22 31-Mar-21 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% 100% Vehicle Transportation GreenPower Manufacturing WV Inc. United States 100% N/A Electric bus manufacturing and distribution Lion Truck Body Incorporated United States 100% N/A Holding company EA Green-Power Private Ltd. India 100% N/A Electric bus manufacturing and distribution All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies.
Financial instruments Classification [Policy Text Block]	(c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. The Company has issued convertible debentures that can be converted into shares of the Company at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the carrying amount of the liability is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. When the Company extinguishes convertible debentures before maturity through early redemption or repurchase where the conversion option is unchanged, the Company allocates the consideration paid and any transaction costs for the repurchase or redemption to the liability and equity components of the instrument at the date of settlement. The method used in allocating the consideration paid and transaction costs to the separate components is consistent with the method used in the original allocation to the separate components of the proceeds received by the entity when the convertible instrument was issued. The amount of gain or loss relating to the early redemption or repurchase of the liability component is recognized in profit or loss. The amount of consideration relating to the equity component is recognized in equity. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2022 and March 31, 2021. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2022 and March 31, 2021, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2022 and March 31, 2021. For debt instruments measured at FVOCI, interest income (calculated using the effective interest rate method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. As at March 31, 2022, the Company recognized an allowance for credit losses of $44,579 (2021 - $35,639) (Note 4). For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. As at March 31, 2022 the Company recognized an allowance for credit losses of nil (2021 - $344,737) on its promissory note receivable. Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2022 the Company recognized an impairment of $43,261 on accounts receivable related to one finance lease (2021 - $nil).
Cash and cash equivalents [Policy Text Block]	(d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2022 and March 31, 2021 the Company had no cash equivalents.
Revenue recognition [Policy Text Block]	(e) Revenue recognition The Company recognizes revenue from contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue is allocated to each performance obligation. Most of the Company's contracts have a single performance obligation as the promise to transfer the individual goods. Revenues from the sale of products are recognized when the goods are shipped or accepted by the customer, depending on the delivery conditions, and title and risk have passed to the customer. Revenues from services such as supporting and training relating to the sale of products are recognized as the services are performed. The Company also has not historically, but may in the future, earn product repair and maintenance revenues, which may relate to warranty contracts, which would be recognized over the periods and according to the terms of the warranty or other contract. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less.
Impairment of long-lived assets [Policy Text Block]	(f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations.
Foreign currency translation [Policy Text Block]	(g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar Electric Vehicle Logistics Inc. U.S. Dollar GreenPower Manufacturing WV Inc. U.S. Dollar Lion Truck Body Incorporated U.S. Dollar EA GreenPower Private Ltd. U.S. Dollar GreenPower Motor Company Inc. (parent) changed its functional currency from the Canadian dollar to the US dollar effective April 1, 2019 due to the significant US dollar denominated liabilities of the entity, the significant amount of financing raised that is denominated in US dollars, the portion of the Company's expenses denominated in US dollars, and the expectation that all of these factors are expected to increase over time. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2020. Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: - - - Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period.
Inventory [Policy Text Block]	(h) Inventory Inventory is recorded at the lower of cost and net realizable value with cost determined on a specific item basis. The Company's inventory consists of electric buses in process, production supplies, and finished goods. In determining net realizable value for new buses, the Company primarily considers the age of the vehicles along with the timing of annual and model changeovers. For used buses, the Company considers recent market data and trends such as loss histories along with the current age of the inventory.
Property, plant, and equipment [Policy Text Block]	(i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized.
Loss per share [Policy Text Block]	(j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti- dilutive.
Share capital [Policy Text Block]	(k) Share capital Common shares are classified as equity. Finders fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. During the years ended March 31, 2022, March 31, 2021 and March 31, 2020 the Company recorded $27,329, $2,948,718 and $463,411 respectively in share issuance costs on its Consolidated Statements of Changes in Equity (Deficit) in regards to the issuance of shares (Note 11).
Income taxes [Policy Text Block]	(l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current period and any adjustment to income taxes payable in respect to previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year end date. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company reassesses deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered.
Critical accounting estimates and judgments [Policy Text Block]	(m) Critical accounting estimates and judgments The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, determination of the useful life of equipment, the carrying value of accounts receivable and promissory note receivable and the associated allowance for credit losses, net realizable value of inventory, provision for warranty expense, and the $nil provision for income taxes. Critical accounting judgments i. ii. iii. iv. v. vi.
Share-based payment transactions [Policy Text Block]	(n) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement.
Valuation of equity units issued in private placements [Policy Text Block]	(o) Valuation of equity units issued in private placements The Company has adopted a 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 fair value of the common shares issued in the private placement was determined to be the more easily measurable component and were 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 warrant reserve. If the warrants are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in warrant reserve.
Government grants [Policy Text Block]	(p) Government grants Government grants are recognized when there is reasonable assurance that the grant will be received and the Company will comply with all conditions related to the grant. The grant without specified future performance conditions is recognized in income when the grant proceeds are receivable. A grant that imposes specified future performance conditions is recognized in income when those conditions are met. Government grants in the form of forgivable loans are treated as a government grant when there is reasonable assurance that the Company will meet the terms of the forgiveness of the loan
Provisions and contingent liabilities [Policy Text Block]	(q) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant.
Leases [Policy Text Block]	(r) Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re- measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains lease and non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations.
Adoption of accounting standards [Policy Text Block]	(s) Adoption of accounting standards No new or amended standards were adopted during the year ended March 31, 2022.
Future accounting pronouncements [Policy Text Block]	(t) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB or the IFRS Interpretations Committee that are not mandatory for the March 31, 2022 reporting period, as follows: IAS 37 - Onerous Contracts The amendments to IAS 37 specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. The amendments to IAS 37 specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. These amendments are effective for reporting periods beginning on or after January 1, 2022. IAS 1 - Classification of Liabilities as Current or Non-Current The amendments to IAS1 provide a more general approach to the classification of liabilities based on the contractual arrangements in place at the reporting date. These amendments are effective for reporting periods beginning on or after January 1, 2023. The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Disclosure of wholly owned subsidiaries included in these consolidated financial statements [Table Text Block]	Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-22 31-Mar-21 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% 100% Vehicle Transportation GreenPower Manufacturing WV Inc. United States 100% N/A Electric bus manufacturing and distribution Lion Truck Body Incorporated United States 100% N/A Holding company EA Green-Power Private Ltd. India 100% N/A Electric bus manufacturing and distribution
Disclosure of estimated useful life of property, plant and equipment [Table Text Block]	Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method

Finance Lease Receivables (Tabl

Finance Lease Receivables (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure of Finance Lease Receivables [Abstract]
Disclosure of changes in finance lease receivables [Table Text Block]	For the years ended March 31, 2022 March 31, 2021 Lease finance receivable, beginning of year $ 3,922,391 $ 1,330,291 Investment recognized 1,150,360 3,693,094 Investment derecognized (1,389,065 ) (1,078,223 ) Lease payments received (511,000 ) (226,616 ) Interest income recognized 223,053 203,845 Lease finance receivable, end of year $ 3,395,739 $ 3,922,391 Current portion of Finance Lease Receivable $ 443,880 $ 308,505 Long Term Portion of Finance Lease Receivable $ 2,951,859 $ 3,613,886
Disclosure of payments to received on finance lease receivables [Table Text Block]	31-Mar-22 Year 1 $ 792,115 Year 2 1,224,975 Year 3 785,861 Year 4 328,058 Year 5 332,184 Year 6 551,500 less: amount representing interest income (618,954 ) Finance Lease Receivable $ 3,395,739 Current Portion of Finance Lease Receivable $ 443,880 Long Term Portion of Finance Lease Receivable $ 2,951,859

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Mar. 31, 2022
Classes of current inventories [abstract]
Disclosure of inventories [Table Text Block]	March 31, 2022 March 31, 2021 Work in Process $ 17,025,863 $ 10,048,518 Finished Goods 15,228,991 2,413,449 Total $ 32,254,854 $ 12,461,967

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liabilities (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Disclosure of right-of-use assets [Table Text Block]	March 31, 2022 March 31, 2021 Right of Use Assets, beginning of year $ 355,178 $ 620,191 Additions - - Depreciation (233,500 ) (265,013 ) Transfer to Deposit (5,000 ) - Right of Use Assets, end of year $ 116,678 $ 355,178
Disclosure of payments on lease liabilities [Table Text Block]	1 year $ 122,420 thereafter - less amount representing interest expense (1,811 ) Lease liability 120,609 Current Portion of Lease Liabilities 120,609 Long Term Portion of Lease Liabilities $ -

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2022
Property Plant And Equipment Abstract
Disclosure of property and equipment [Table Text Block]	Demonstration Leased EV Leasehold Computers Furniture Automobiles Electric Buses Asset Equipment Land Improvements Total Cost Balance, March 31, 2020 $ 51,849 $ 43,058 $ 94,256 $ 832,463 $ 672,151 $ 691,703 $ 800,717 $ 50,016 $ 3,236,213 Additions 41,223 15,832 150,990 - - 142,811 600 1,226 352,682 Transfers from inventory - - - 360,679 - - - - 360,679 Transfers to inventory - - - (102,158) - - - - (102,158) Write down of asset - - - (45,679) - - - - (45,679) Foreign exchange translation 778 1,989 - - - - - - 2,767 Balance, March 31, 2021 $ 93,850 $ 60,879 $ 245,246 $ 1,045,305 $ 672,151 $ 834,514 $ 801,317 $ 51,242 $ 3,804,504 Additions 73,340 16,811 218,829 - - 220,771 - 49,173 578,924 Transfers from inventory - - - 1,711,951 - - - - 1,711,951 Transfers from finance lease receivables - - - 255,059 - - - - 255,059 Transfers to inventory - - - (299,538) - - - - (299,538) Foreign exchange translation 44 156 - - - - - - 200 Balance, March 31, 2022 $ 167,234 $ 77,846 $ 464,075 $ 2,712,777 $ 672,151 $ 1,055,285 $ 801,317 $ 100,415 $ 6,051,100 Depreciation and impairment losses Balance, March 31, 2020 $ 16,924 $ 17,011 $ 20,126 $ 163,675 $ 625,620 $ 638,284 $ - $ 15,044 $ 1,496,684 Depreciation 20,200 7,576 19,916 65,434 8,410 40,153 - 10,561 172,250 Transfers to inventory - - - (12,770) - - - - (12,770) Foreign exchange translation 762 1,002 - - - - - - 1,764 Balance, March 31, 2021 $ 37,886 $ 25,589 $ 40,042 $ 216,339 $ 634,030 $ 678,437 $ - $ 25,605 $ 1,657,928 Depreciation 39,870 9,695 39,259 197,382 33,312 90,919 - 18,020 428,458 Transfers to inventory - - 3,600 - - - - - 3,600 Write down of asset - - - 517,626 - - - - 517,626 Foreign exchange translation 43 128 - - - - - - 171 Balance, March 31, 2022 $ 77,799 $ 35,412 $ 82,901 $ 931,347 $ 667,342 $ 769,356 $ - $ 43,625 $ 2,607,783 Carrying amounts As at March 31, 2020 $ 34,925 $ 26,047 $ 74,130 $ 668,788 $ 46,531 $ 53,419 $ 800,717 $ 34,972 $ 1,739,529 As at, March 31, 2021 $ 55,964 $ 35,290 $ 205,204 $ 828,966 $ 38,121 $ 156,077 $ 801,317 $ 25,637 $ 2,146,576 As at, March 31, 2022 $ 89,435 $ 42,434 $ 381,173 $ 1,781,430 $ 4,809 $ 285,930 $ 801,317 $ 56,789 $ 3,443,317

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Disclosure of incentive stock options granted under the plan [Table Text Block]	Exercise Balance Forfeited Balance Expiry Date Price March 31, 2021 Granted Exercised or Expired March 31, 2022 October 27, 2021 CDN $ 4.34 71,429 - (71,429 ) - - February 2, 2022 CDN $ 5.25 65,286 - (57,144 ) (8,142 ) - May 26, 2022 CDN $ 5.25 148,214 - (142,857 ) - 5,357 December 18, 2022 CDN $ 3.15 25,000 - (10,714 ) - 14,286 May 4, 2023 CDN $ 3.50 70,357 - (1,786 ) - 68,571 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - (5,357 ) - 73,214 January 30, 2022 CDN $ 2.59 19,643 - (1,786 ) (17,857 ) - January 30, 2025 CDN $ 2.59 309,822 - (26,964 ) (1,071 ) 281,787 July 3, 2022 CDN $ 4.90 7,143 - (7,143 ) - - February 11, 2025 CDN $ 8.32 - 50,000 50,000 July 3, 2025 CDN $ 4.90 49,643 - (4,642 ) (3,214 ) 41,787 November 19, 2025 US $ 20.00 300,000 - - - 300,000 December 4, 2025 US $ 20.00 20,000 - - - 20,000 May 18, 2026 CDN $ 19.62 - 173,650 - (34,000 ) 139,650 December 10, 2026 CDN $ 16.45 - 693,000 - (35,000 ) 658,000 Total outstanding 1,215,108 916,650 (329,822 ) (99,284 ) 1,702,652 Total exercisable 882,964 700,957 Weighted Average Exercise Price (CDN$) $ 9.35 $ 16.61 $ 4.70 $ 13.60 $ 12.94 Weighted Average Remaining Life 3.1 years 3.5 years Exercise Balance Forfeited Balance May 26, 2020 CDN $ 4.20 21,429 - - (21,429 ) - July 10, 2020 CDN $ 3.85 7,143 - - (7,143 ) - February 4, 2021 CDN $ 2.45 57,143 - (57,143 ) - - May 6, 2021 CDN $ 2.45 74,286 - (62,858 ) (11,428 ) - October 27, 2021 CDN $ 4.34 71,429 - - - 71,429 February 2, 2022 CDN $ 5.25 65,286 - - - 65,286 May 26, 2022 CDN $ 5.25 148,214 - - - 148,214 December 18, 2022 CDN $ 3.15 25,000 - - - 25,000 May 4, 2023 CDN $ 3.50 75,714 - (5,357 ) - 70,357 November 30, 2023 CDN $ 3.01 50,000 - - - 50,000 February 12, 2024 CDN $ 3.50 78,571 - - - 78,571 January 30, 2022 CDN $ 2.59 25,000 - (5,357 ) - 19,643 January 30, 2025 CDN $ 2.59 319,286 - (5,893 ) (3,571 ) 309,822 July 3, 2022 CDN $ 4.90 - 14,286 (7,143 ) - 7,143 July 3, 2025 CDN $ 4.90 - 51,429 (1,786 ) - 49,643 November 19, 2025 US $ 20.00 - 300,000 - - 300,000 December 4, 2025 US $ 20.00 - 20,000 - - 20,000 Total outstanding 1,018,501 385,715 (145,537 ) (43,571 ) 1,215,108 Total exercisable 629,750 882,964 Weighted Average $ 3.50 $ 21.70 $ 2.65 $ 3.55 $ 9.35 Weighted Average Remaining Life 3.0 years 3.1 years Exercise Balance Forfeited Balance December 23, 2019 $ 1.75 419,245 - (90,721 ) (328,524 ) - March 25, 2020 $ 1.75 28,571 - (28,571 ) - - May 26, 2020 $ 4.20 21,429 - - - 21,429 July 10, 2020 $ 3.85 7,143 - - - 7,143 February 4, 2021 $ 2.45 71,429 - - (14,286 ) 57,143 May 6, 2021 $ 2.45 75,714 - - (1,428 ) 74,286 October 27, 2021 $ 4.34 71,429 - - - 71,429 February 2, 2022 $ 5.25 95,000 - - (29,714 ) 65,286 May 26, 2022 $ 4.20 28,571 - - (28,571 ) - May 26, 2022 $ 5.25 148,214 - - - 148,214 December 18, 2022 $ 3.15 33,571 - - (8,571 ) 25,000 May 4, 2023 $ 3.50 90,000 - - (14,286 ) 75,714 November 30, 2023 $ 3.01 50,000 - - - 50,000 February 12, 2024 $ 3.50 92,857 - - (14,286 ) 78,571 January 30, 2022 $ 2.59 - 25,000 - - 25,000 January 30, 2025 $ 2.59 - 319,286 - - 319,286 Total outstanding 1,233,173 344,286 (119,292 ) (439,666 ) 1,018,501 Total exercisable 983,388 629,750 Weighted Average $ 3.15 $ 2.59 $ 1.75 $ 2.31 $ 3.50 Weighted Average Remaining Life 3.0 years
Disclosure of weighted-average assumptions used for valuation of stock option grants [Table Text Block]	For the year ended March 31, 2022 March 31, 2021 March 31, 2020 Share price on grant date $16.61 $17.21 CDN$2.59 Exercise price $16.61 $17.21 CDN$2.59 Risk-free interest rate 1.23% 0.47% 1.35% Expected life of options 4.9 years 5 years 5 years Annualized volatility 94% 73% 73% Dividend rate N/A N/A N/A

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Mar. 31, 2022
Warrants [Abstract]
Disclosure of outstanding warrants enabling holders to acquire common shares [Table Text Block]	Exercise Balance Balance Expiry Date Price March 31, 2021 Issued Exercised Expired March 31, 2022 June 29, 2021 CDN $4.55 628,571 - (628,571) - - September 25, 2021 CDN $3.50 491,072 - (491,071) (1) - October 12, 2021 CDN $3.50 53,571 - (53,571) - - March 14, 2022 CDN $4.20 685,714 - (685,714) - - May 6, 2023 USD $2.6677 53,035 - (53,026) (9) - May 8, 2023 USD $2.6677 13,703 - (13,703) - - Total outstanding 1,925,666 - (1,925,656) (10) - Weighted Average Exercise Price (CDN$) $ 4.06 NA $ 4.09 $ 3.41 NA Expiry Date Exercise Price Balance March 31, 2020 Issued Exercised Expired Balance March 31, 2021 May 17, 2020 CDN $ 5.25 417,457 - - (417,457 ) - May 31, 2020 CDN $ 5.25 54,929 - - (54,929 ) - October 17, 2020 CDN $ 7.70 44,500 - (44,498 ) (2 ) - June 29, 2021 CDN $ 4.55 628,571 - - - 628,571 September 25, 2021 CDN $ 3.50 527,143 - (36,071 ) - 491,072 October 12, 2021 CDN $ 3.50 775,000 - (721,429 ) - 53,571 March 14, 2022 CDN $ 4.20 685,714 - - - 685,714 May 6, 2023 USD $ 2.6677 866,510 - (813,475 ) - 53,035 May 8, 2023 USD $ 2.6677 70,258 - (56,555 ) - 13,703 Total outstanding 4,070,082 - (1,672,028 ) (472,388 ) 1,925,666 Weighted Average $ 4.06 NA $ 3.65 $ 5.25 $ 4.06 Weighted Average Life 1.7 years 0.6 years Expiry Date Exercise Price Balance March 31, 2019 Issued Exercised Expired Balance March 31, 2020 May 17, 2020 CDN $ 5.25 417,457 - - - 417,457 May 31, 2020 CDN $ 5.25 54,929 - - - 54,929 October 17, 2020 CDN $ 7.70 44,500 - - - 44,500 June 29, 2021 CDN $ 4.55 628,571 - - - 628,571 September 25, 2021 CDN $ 3.50 527,143 - - - 527,143 October 12, 2021 CDN $ 3.50 792,857 - (17,857 ) - 775,000 March 14, 2022 CDN $ 4.20 685,714 - - - 685,714 May 6, 2023 USD $ 2.6677 - 866,510 - - 866,510 May 8, 2023 USD $ 2.6677 - 70,258 - - 70,258 Total outstanding 3,151,171 936,768 (17,857 ) - 4,070,082 Weighted Average $ 4.20 $ 3.78 $ 3.50 NA $ 4.06 Weighted Average Life 2.3 years 1.7 years
Disclosure of deferred financing fees [Table Text Block]	March 31, 2022 March 31, 2021 Deferred Financing Fees, beginning of year $ 416,738 $ 1,045,221 less: Amortization of Deferred Financing Fees (416,738 ) (628,483 ) Deferred Financing Fees, end of year $ - $ 416,738

Convertible Debentures (Tables)

Convertible Debentures (Tables)	12 Months Ended
	Mar. 31, 2022
Convertible Debentures [Abstract]
Disclosure of convertible debenture values and conversion price [Table Text Block]	Issue Date Outstanding ($CDN) Conversion ($CDN) Shares on Conversion Converted ($CDN) Outstanding ($CDN) 17-May-17 $ 1,900,000 $ 4.55 417,582 $ (1,900,000 ) $ - 31-May-17 250,000 $ 4.55 54,945 (250,000 ) - 25-Sep-17 1,476,000 $ 2.80 527,143 (1,476,000 ) - 12-Oct-17 1,970,000 $ 2.80 703,570 (1,970,000 ) - Total $ 5,596,000 1,703,240 $ (5,596,000 ) $ -

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
	Mar. 31, 2022
Accruals And Deferred Income Including Contract Liabilities Abstract
Disclosure of deferred revenue [Table Text Block]	March 31, 2022 March 31, 2021 Deferred Revenue, beginning of year $ 125,005 $ 426,157 Additions to deferred revenue during the year 7,524,411 187,535 Deposits returned - - Revenue recognized from deferred revenue during the year (1,134,704 ) (488,687 ) Deferred Revenue, end of year $ 6,514,712 $ 125,005

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Disclosure of financial commitments by maturity [Table Text Block]	March 31, 2022 Less than 3 months 3 to 12 months One to five years Line of credit (Note 1) $ 5,766,379 $ - $ - Accounts payable and accrued liabilities 1,734,225 - - Lease liabilities 30,605 91,815 - Other liabilities 2,142 6,425 34,265 $ 7,533,351 $ 98,240 $ 34,265
Disclosure of foreign currency risk [Table Text Block]	Cash $ 762,259 Accounts Receivable $ 80,843 Lease Finance Receivable $ 96,673 Accounts Payable and Accrued Liabilities $ (437,858 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2022
Related Party Transactions Abstract
Disclosure of transactions between related parties [Table Text Block]	For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 Salaries and Benefits (1) $ 575,255 $ 473,841 $ 455,067 Consulting fees (2) 396,456 251,007 263,750 Options Vested (3) 3,242,528 1,698,487 240,996 Accomodation and Rentals (4) - 5,749 99,705 Total $ 4,214,239 $ 2,429,084 $ 1,059,518

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2022
Major components of tax expense (income) [abstract]
Disclosure of difference between tax expenses for the years and the expected income taxes based on the statutory rate [Table Text Block]	For the year ended March 31, 2022 March 31, 2021 March 31, 2020 Combined statutory tax rate 27.00% 27.00% 27.00% Expected income tax expense (recovery) $ (4,052,678 ) $ (2,115,924 ) $ (1,389,411 ) Items not deductible for tax purposes 1,671,157 706,127 378,391 Difference in tax rate in other jurisdictions (216,059 ) (107,357 ) (68,861 ) Effect of change in tax rates - - (31 ) Expiry of loss carryforwards - - 40,079 Unrecognized (recognized) loss carryforwards 2,597,580 1,517,154 1,039,833 Deferred income tax expense (recovery) $ - $ - $ -
Disclosure of effect of the temporary differences giving rise to the deferred income tax assets [Table Text Block]	As at Deferred income tax assets March 31, 2022 March 31, 2021 Non-capital loss carry-forwards $ 8,625,123 $ 7,247,214 Investment in subsidiary 100,654 100,013 Accounts receivable, inventory, and promissory note receivable 215,539 (696,950 ) Capital assets 149,810 223,078 Right of use assets and lease liabilities 5,649 15,360 Warranty provision 307,571 268,129 Other carryforward balances 2,315 2,301 Share issue costs 567,382 748,965 Unrecognized deferred tax assets (9,974,043 ) (7,908,110 ) Net deferred income tax asset (liability) $ - $ -

Segmented Information and Oth_2

Segmented Information and Other Additional Disclosures (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Operating Segments Abstract
Disclosure of revenues allocated by segment [Table Text Block]	For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 (as restated - note 26) (as restated - note 26) Vehicle and parts sales $ 13,714,227 $ 3,459,311 $ 10,438,713 Revenue from operating and finance leases 3,297,619 9,590,511 3,817,474 Accretion on promissory note 7,035 26,426 39,019 Service revenue - - 33,577 Finance income 217,892 199,936 68,375 EIDL grant - 10,000 - $ 17,236,773 $ 13,286,184 $ 14,397,158
Disclosure of revenues allocated by geography [Table Text Block]	The Company's revenues allocated by geography for the years ended March 31, 2022, 2021 and 2020 is as follows: For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 (as restated - note 26) (as restated - note 26) United States of America $ 15,972,137 $ 13,045,040 $ 14,358,139 Canada 1,264,636 241,144 39,019 Total $ 17,236,773 $ 13,286,184 $ 14,397,158 The Company's property and equipment allocated by geography for the years ended March 31, 2022, and 2021 is as follows: For the Years Ended March 31, 2022 March 31, 2021 United States of America $ 3,296,564 $ 2,139,496 Canada 146,753 7,080 Total $ 3,443,317 $ 2,146,576

Warranty Liability (Tables)

Warranty Liability (Tables)	Mar. 31, 2022
Warranty Provision Abstract
Disclosure of warranty liability [Table Text Block]	Year ended Year ended March 31, 2022 March 31, 2021 Opening balance $ 949,751 $ 695,147 Warranty additions 456,779 311,863 Warranty disbursements (278,726 ) (64,871 ) Warranty expiry (85,251 ) - Foreign exchange translation 430 7,612 Total $ 1,042,983 $ 949,751 Current portion $ 313,517 $ 101,294 Long term portion 729,466 848,457 Total $ 1,042,983 $ 949,751

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosure (Tables)	12 Months Ended
	Mar. 31, 2022
Supplemental Disclosure Respect To Cash Flows [Abstract]
Disclosure of cash flow statement [Table Text Block]	For the Years Ended March 31, 2022 March 31, 2021 March 31, 2020 Interest paid $ 102,307 $ 744,422 $ 965,548 Interest received $ 247,307 $ 199,936 $ 68,375 Taxes paid $ - $ - $ - Non-cash investing and financing transactions: Fair value of stock options exercised $ 1,139,621 $ 164,869 $ 116,768 Fair value of warrants exercised $ 994,161 $ 772,408 $ 18,209 Shares issued for conversion of debentures $ - $ 3,404,693 $ 23,673 Accretion income on promissory note receivable $ 7,034 $ (26,426 ) $ (39,019 ) Accretion expense on convertible debentures $ - $ 378,687 $ 548,882 Accrued interest on paycheck protection program loan $ - $ 3,378 $ - Right of use asset acquired $ - $ - $ 172,404 Property and equipment through financing $ 42,831 $ - $ - Assets transferred from Inventory to Property and equipment $ 1,408,813 $ 271,291 $ 212,890
Disclosure of changes in liabilities arose from financing activities [Table Text Block]	The following changes in liabilities arose from financing activities during the year ended March 31, 2022: Cash Flows Non Cash Changes Accretion and 31-Mar-21 Advances Repayment Forgiveness accrued interest Recognize F/X Changes 31-Mar-22 Paycheck Protection Loan $ 365,278 $ - $ - $ (365,278 ) $ - $ - $ - $ - Promissory note payable 346,166 - (346,166) - - - - - Line of credit - 5,766,379 - - - - - 5,766,379 Lease liabilities 386,651 - (266,042) - - - - 120,609 Other liabilities - - - - - 42,831 - 42,831 $ 1,098,095 $ 5,766,379 $ (612,208) $ (365,278 ) $ - $ 42,831 $ - $ 5,929,819 The following changes in liabilities arose from financing activities during the year ended March 31, 2021: Cash Flows Non Cash Changes Accretion and Recognize 31-Mar-20 Advances Repayment Conversion accrued interest Lease Liabilities F/X Changes 31-Mar-21 Loans payable to related parties $ 2,700,625 $ 137,074 $ (2,803,863) $ - $ (187,610 ) $ - $ 153,774 $ - Paycheck Protection Loan - 361,900 - - 3,378 - - 365,278 Promissory note payable 404,196 - (58,030) - - - - 346,166 Note payable 10,574 - (10,574) - - - - Convertible debentures 2,995,136 - - (3,404,693) 378,687 - 30,870 - Line of credit 5,469,944 - (5,469,944) - - - - - Lease liabilities 659,118 - (272,467) - - - - 386,651 $ 12,239,593 $ 498,974 $ $ (3,404,693) $ 194,455 $ - $ 184,644 $ 1,098,095 The following changes in liabilities arose from financing activities during the year ended March 31, 2020: Cash Flows Non Cash Changes Recognize 31-Mar-19 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-20 Loans payable to related parties $ 1,498,907 $1,630,668 $ (358,873) $ - $ - $ - $ (70,077) $ 2,700,625 Promissory note payable 461,135 - (56,939) - - - - 404,196 Note payable 268,946 - (276,258) - - - 17,886 10,574 Convertible debentures 2,737,054 - - (23,673 ) 548,882 - (267,127) 2,995,136 Line of credit 4,419,907 1,050,037 - - - - - 5,469,944 Lease liabilities 718,288 - (231,574) - - 172,404 - 659,118 $ 10,104,237 $2,680,705 $ (923,644) $ (23,673 ) $ 548,882 $ 172,404 $ (319,318) $ 12,239,593

Restatement (Tables)

Restatement (Tables)	12 Months Ended
	Mar. 31, 2022
Disclosure Of Restatement [Abstract]
Disclosure of restatement [Table Text Block]	For the years ended, March 31, 2021 March 31, 2020 Revenue as previously stated $ 11,884,578 $ 13,500,403 Restatement to revenue 1,401,606 896,755 Revenue as restated $ 13,286,184 $ 14,397,158 Cost of Sales as previously stated $ 8,304,438 $ 9,447,578 Restatement to cost of sales 1,401,606 896,755 Cost of Sales as restated $ 9,706,044 $ 10,344,333

Nature and Continuance of Ope_2

Nature and Continuance of Operations and Going Concern (Narrative) (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Nature And Continuance Of Operations And Going Concern [Abstract]
Cash and restricted cash	$ 6,888,322	$ 15,207,948	$ 451,605	$ 198,920
Working capital	31,581,470
Accumulated deficit	(46,359,308)	(31,625,388)
Shareholder's equity	34,385,193	$ 36,152,448	$ (1,174,956)	$ (85,636)
Maximum line of credit limit	8,000,000
Available liquidity for operating line of credit	$ 2,200,000

Significant Accounting Polici_4

Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2021 CAD ($)	Mar. 31, 2021 USD ($)	Mar. 31, 2020 USD ($)
Significant Accounting Policies [Line Items]
Allowance for credit losses	$ 44,579		$ 35,639
Allowance for credit losses of promissory note receivable	0	$ 455,110	344,737
Impairment of promissory note receivable				$ 223,119
Impairment of accounts receivable related to finance lease	43,261		0
Share issuance costs	$ 27,329		$ 2,948,718	$ 463,411

Significant Accounting Polici_5

Significant Accounting Policies - Disclosure of wholly owned subsidiaries (Details)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
GP GreenPower Industries Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100%	100%
Principal Activity	Holding company
GreenPower Motor Company, Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Electric bus manufacturing and distribution
0939181 BC Ltd. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100%	100%
Principal Activity	Electric bus sales and leasing
San Joaquin Valley Equipment Leasing, Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Electric bus leasing
0999314 BC Ltd. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100%	100%
Principal Activity	Inactive
Electric Vehicle Logistics Inc. [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%	100%
Principal Activity	Vehicle Transportation
GreenPower Manufacturing WV Inc [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%
Principal Activity	Electric bus manufacturing and distribution
Lion Truck Body Incorporated [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100%
Principal Activity	Holding company
EA Green-Power Private Ltd [Member]
Disclosure of subsidiaries [line items]
Country of Incorporation	India
Percentage Ownership	100%
Principal Activity	Electric bus manufacturing and distribution

Significant Accounting Polici_6

Significant Accounting Policies - Disclosure of estimated useful life of property, plant, and equipment (Details)	12 Months Ended
	Mar. 31, 2022
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	Over term of lease, straight line method
Computers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	3 years, straight line method
EV equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	3 years, straight line method
Furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	7 years, straight line method
Automobiles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	5-10 years, straight line method
Leased Asset [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	12 years, straight line method
Buses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	12 years, straight line method

Cash and Restricted Cash (Narra

Cash and Restricted Cash (Narrative) (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Detailed Information About Cash And Restricted Cash [Line Items]
Cash and restricted cash	$ 6,888,322	$ 15,207,948	$ 451,605	$ 198,920
Cash	884,784	15,096,200
Restricted cash associated with deposits under customer contract	5,949,985	0
Restricted cash related to contract for sale of vehicles	$ 53,553	$ 111,748

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounts Receivable [Abstract]
Allowance against accounts receivable	$ 44,579	$ 35,639
Impairment of accounts receivable related to finance lease	$ 43,261	$ 0

Finance Lease Receivables (Narr

Finance Lease Receivables (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of Finance Lease Receivables [Abstract]
Selling profit on finance leases	$ 725,814	$ 2,533,833	$ 865,009

Finance Lease Receivables - Dis

Finance Lease Receivables - Disclosure of changes in finance lease receivables (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of Finance Lease Receivables [Abstract]
Lease finance receivable, beginning of year	$ 3,922,391	$ 1,330,291
Investment recognized	1,150,360	3,693,094
Investment derecognized	(1,389,065)	(1,078,223)
Lease payments received	(511,000)	(226,616)
Interest income recognized	223,053	203,845
Lease finance receivable, end of year	3,395,739	3,922,391
Current portion of Finance Lease Receivable	443,880	308,505
Long Term Portion of Finance Lease Receivable	$ 2,951,859	$ 3,613,886

Finance Lease Receivables - D_2

Finance Lease Receivables - Disclosure of payments to received on finance lease receivables (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of maturity analysis of finance lease payments receivable [line items]
less: amount representing interest income	$ (618,954)
Finance Lease Receivable	3,395,739	$ 3,922,391	$ 1,330,291
Current Portion of Finance Lease Receivable	443,880	308,505
Long Term Portion of Finance Lease Receivable	2,951,859	$ 3,613,886
Year 1 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	792,115
Year 2
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	1,224,975
Year 3 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	785,861
Year 4 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	328,058
Year 5 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	332,184
Year 6 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	$ 551,500

Inventory (Narrative) (Details)

Inventory (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Classes of current inventories [abstract]
Inventory write-down	$ 153,798	$ 57,261
Amount allocated to finished goods inventory	$ 353,575

Inventory - Disclosure of inven

Inventory - Disclosure of inventories (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Classes of current inventories [abstract]
Work in Progress	$ 17,025,863	$ 10,048,518
Finished Goods	15,228,991	2,413,449
Total	$ 32,254,854	$ 12,461,967

Promissory Note Receivable (Nar

Promissory Note Receivable (Narrative) (Details)	1 Months Ended	12 Months Ended
	Jan. 30, 2018 CAD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 CAD ($)	Mar. 31, 2021 USD ($)	Mar. 31, 2020 USD ($)	Mar. 31, 2022 CAD ($)	Mar. 31, 2022 USD ($)
Promissory Note Receivable [Abstract]
Term of lease under multiple lease agreements	5 years
Discounted operating lease payments to be received under multiple lease agreements	$ 1,000,000
Lump sum payment received from sale and transfer of lease agreements	1,492,611
Value of promissory note receivable under multiple lease agreements	$ 1,000,000					$ 1,000,000
Percentage of interest rate of promissory note receivable under multiple lease agreements	6.40%
Allowance for credit losses of promissory note receivable		$ 0	$ 455,110	$ 344,737
Write down of assets					$ 223,119
Carrying value of the promissory note receivable				$ 99,346			$ 0

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liabilities (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 03, 2022
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of use assets carrying value	$ 116,678	$ 355,178	$ 620,191
Discounted rate of interest	8%
Interest expense incurred	$ 18,321	39,432	56,614
Depreciation expense	233,500	265,013	251,787
Rental payments	284,363	311,899	288,188
Additions to right-of-use assets	0	0
Payments for short-term leases	132,500	$ 65,708	$ 48,942
Remaining payments on short term leases	$ 73,883
Annual lease payments				$ 96,960

Right of Use Assets and Lease_4

Right of Use Assets and Lease Liabilities - Disclosure of information about right-of-use assets (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets, beginning of year	$ 355,178	$ 620,191
Additions	0	0
Depreciation	(233,500)	(265,013)	$ (251,787)
Transfer to Deposit	(5,000)	0
Right of Use Assets, end of year	$ 116,678	$ 355,178	$ 620,191

Right of Use Assets and Lease_5

Right of Use Assets and Lease Liabilities - Disclosure of payments on lease liabilities (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Disclosure of maturity analysis of operating lease payments [line items]
less amount representing interest expense	$ (1,811)
Lease liability	120,609
Current portion of lease liabilities	120,609	$ 266,042
Long term portion of lease liabilities	0	$ 120,609
Year 1 [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	122,420
Thereafter [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	$ 0

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property Plant And Equipment Abstract
Write down of asset	$ 517,626	$ 45,679

Property and Equipment- Disclos

Property and Equipment- Disclosure of property and equipment activities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 2,146,576	$ 1,739,529
Write down of asset	(517,626)	(45,679)
Property, plant and equipment at end of period	3,443,317	2,146,576
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	3,804,504	3,236,213
Additions	578,924	352,682
Transfers from inventory	1,711,951	360,679
Transfers from finance lease receivables	255,059
Transfers to inventory	(299,538)	(102,158)
Write down of asset		(45,679)
Foreign exchange translation	200	2,767
Property, plant and equipment at end of period	6,051,100	3,804,504
Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(1,657,928)	(1,496,684)
Depreciation	428,458	172,250
Transfers to inventory	(3,600)	12,770
Write down of asset	(517,626)
Foreign exchange translation	(171)	(1,764)
Property, plant and equipment at end of period	(2,607,783)	(1,657,928)
Computers [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	55,964	34,925
Property, plant and equipment at end of period	89,435	55,964
Computers [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	93,850	51,849
Additions	73,340	41,223
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	44	778
Property, plant and equipment at end of period	167,234	93,850
Computers [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(37,886)	(16,924)
Depreciation	39,870	20,200
Transfers to inventory	0	0
Write down of asset	0
Foreign exchange translation	(43)	(762)
Property, plant and equipment at end of period	(77,799)	(37,886)
Furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	35,290	26,047
Property, plant and equipment at end of period	42,434	35,290
Furniture [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	60,879	43,058
Additions	16,811	15,832
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	156	1,989
Property, plant and equipment at end of period	77,846	60,879
Furniture [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(25,589)	(17,011)
Depreciation	9,695	7,576
Transfers to inventory	0	0
Write down of asset	0
Foreign exchange translation	(128)	(1,002)
Property, plant and equipment at end of period	(35,412)	(25,589)
Automobiles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	205,204	74,130
Property, plant and equipment at end of period	381,173	205,204
Automobiles [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	245,246	94,256
Additions	218,829	150,990
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	464,075	245,246
Automobiles [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(40,042)	(20,126)
Depreciation	39,259	19,916
Transfers to inventory	(3,600)	0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	(82,901)	(40,042)
Demonstration Electric Buses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	828,966	668,788
Property, plant and equipment at end of period	1,781,430	828,966
Demonstration Electric Buses [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,045,305	832,463
Additions	0	0
Transfers from inventory	1,711,951	360,679
Transfers from finance lease receivables	255,059
Transfers to inventory	(299,538)	(102,158)
Write down of asset		(45,679)
Foreign exchange translation	0	0
Property, plant and equipment at end of period	2,712,777	1,045,305
Demonstration Electric Buses [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(216,339)	(163,675)
Depreciation	197,382	65,434
Transfers to inventory	0	12,770
Write down of asset	(517,626)
Foreign exchange translation	0	0
Property, plant and equipment at end of period	(931,347)	(216,339)
Leased Asset [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	38,121	46,531
Property, plant and equipment at end of period	4,809	38,121
Leased Asset [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	672,151	672,151
Additions	0	0
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	672,151	672,151
Leased Asset [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(634,030)	(625,620)
Depreciation	33,312	8,410
Transfers to inventory	0	0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	(667,342)	(634,030)
EV Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	156,077	53,419
Property, plant and equipment at end of period	285,930	156,077
EV Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	834,514	691,703
Additions	220,771	142,811
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	1,055,285	834,514
EV Equipment [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(678,437)	(638,284)
Depreciation	90,919	40,153
Transfers to inventory	0	0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	(769,356)	(678,437)
Land [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	801,317	800,717
Property, plant and equipment at end of period	801,317	801,317
Land [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	801,317	800,717
Additions	0	600
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	801,317	801,317
Land [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	0
Depreciation	0	0
Transfers to inventory	0	0
Write down of asset	0
Foreign exchange translation		0
Property, plant and equipment at end of period	0	0
Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	25,637	34,972
Property, plant and equipment at end of period	56,789	25,637
Leasehold Improvements [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	51,242	50,016
Additions	49,173	1,226
Transfers from inventory	0	0
Transfers from finance lease receivables	0
Transfers to inventory	0	0
Write down of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	100,415	51,242
Leasehold Improvements [Member] | Depreciation and impairment losses [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	(25,605)	(15,044)
Depreciation	18,020	10,561
Transfers to inventory	0	0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	$ (43,625)	$ (25,605)

Line of Credit (Narrative) (De

Line of Credit (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Line of Credit [Abstract]
Maximum credit limit under line of credit	$ 8,000,000	$ 8,000,000
Line of credit basis of interest rate	The Line of Credit bears interest at the bank's US Base Rate (March 31, 2022 - 4.00%, March 31, 2021 - 3.75%) plus 1.5%.
Personal guarantees provided by company directors	$ 5,020,000
Description of current ratio limit under line of credit	1.2:1
Line of credit subject to margin requirement	$ 5,000,000
Line of credit, drawn balance	$ 5,766,379	$ 0

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details) $ / shares in Units, $ in Millions	1 Months Ended		12 Months Ended
	Aug. 28, 2020 USD ($) $ / shares shares	May 31, 2019 USD ($) $ / shares shares	Mar. 31, 2022 Share shares	Mar. 31, 2021 Share shares	Mar. 31, 2020 Share shares
Disclosure Of Classes Of Share Capital Abstract
Total number of shares issued			2,255,478	5,405,809	2,028,542
Number of warrants exercised			1,925,656	1,672,028	17,857
Number of stock options exercised | Share			329,822	145,537	119,292
Shares issued for conversion of debentures (shares)				1,703,240	17,857
Issuance of IPO	1,860,000			1,860,000
Issuance of share of concurrent private placement	25,000			25,000
Net Fractional Shares As Result Of Share Consolidation Shares				5
Price per unit | $ / shares	$ 20	$ 2.135
Proceeds from private placement and equity offering | $	$ 37.7	$ 4
Shares issued in private placement of units (shares)		1,873,536			1,873,536
Warrants under offering, description		Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CAD $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice.

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details)					1 Months Ended				12 Months Ended
	Feb. 11, 2022 Share $ / shares	Dec. 10, 2021 Share $ / shares	Dec. 04, 2020 Share $ / shares	Jul. 03, 2020 Share $ / shares	May 26, 2022 Share	May 18, 2021 Share $ / shares	Nov. 19, 2020 Share $ / shares	Jan. 30, 2020 Share $ / shares	Mar. 31, 2022 $ / shares shares	Mar. 31, 2022 USD ($) Share shares	Mar. 31, 2021 $ / shares shares	Mar. 31, 2021 USD ($) Share shares	Mar. 31, 2020 $ / shares shares	Mar. 31, 2020 USD ($) Share shares	Mar. 09, 2016 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares issued upon exercise of stock options | shares										329,822
Number of share options granted in share-based payment arrangement										916,650		385,715		344,286
Number of share options forfeited in share-based payment arrangement										99,284		43,571		439,666
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares									$ 16.61		$ 21.7		$ 2.59
Share-based payments | $										$ 5,771,475		$ 2,098,761		$ 308,106
Description of maximum term of options granted for share-based payment arrangement		five years
Weighted average share price | $ / shares									10.87		$ 2.65		$ 2.87
December 10, 2026 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement		693,000								693,000
Number of share options forfeited in share-based payment arrangement										35,000
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares		$ 16.45
Events after reporting period [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options expired in share-based payment arrangement					5,357					5,357
Weighted average exercise price of share options expired in share-based payment arrangement | $ / shares									$ 5.25
Number of share options forfeited in share-based payment arrangement										42,536
Fixed Stock Option Plan (the "2016 Plan") [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares available for issuance in share based arrangement | shares											2,129,999	2,129,999			1,491,541
Rolling Stock Option Plan (the "2019 Plan") [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares available for issuance in share based arrangement | shares									612,152	612,152	874,148	874,148	530,175	530,175
Number of common shares issued upon exercise of stock options | shares												145,537
Number of share options expired in share-based payment arrangement | $										99,284		43,571
Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement	50,000	278,000		51,429		173,650		83,572
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares	$ 8.32			$ 4.9		$ 19.62		$ 2.59
Description of maximum term of options granted for share-based payment arrangement	3 years			5 years		five years		five years
Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of share options expired in share-based payment arrangement | $ / shares							$ 20
Number of share options granted in share-based payment arrangement		350,000					300,000	235,714
Number of share options granted in share-based payment arrangement per person							100,000
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares								$ 2.59
Description of maximum term of options granted for share-based payment arrangement							5 years	five years
Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement		65,000						17,857
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares								$ 2.59
Description of maximum term of options granted for share-based payment arrangement								two years
Consultant IR provider [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted in share-based payment arrangement				14,286				7,143
Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares				$ 4.9				$ 2.59
Description of maximum term of options granted for share-based payment arrangement				2 years				two years
Directors [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average exercise price of share options expired in share-based payment arrangement | $ / shares			$ 20
Number of share options granted in share-based payment arrangement			20,000
Number of share options granted in share-based payment arrangement per person			5,000
Description of maximum term of options granted for share-based payment arrangement			5 years
After 3 months, 6 months, 9 months, and 12 months [Member] | Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options								25%
After 3 months, 6 months, 9 months, and 12 months [Member] | Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options								25%
After 3 months, 6 months, 9 months, and 12 months [Member] | Consultant IR provider [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options				25%				25%
After 4 months [Member] | Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options		25%		25%		25%		25%
After 4 months [Member] | Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options		25%					25%
After 4 months [Member] | Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options		25%
After year one, two and three [Member] | Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options		25%		25%		25%		25%
After year one, two and three [Member] | Directors and officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options		25%					25%
After year one, two and three [Member] | Consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage of stock options		25%

Stock Options - Disclosure of i

Stock Options - Disclosure of incentive stock options granted under plan (Details)		12 Months Ended
	Dec. 10, 2021 Share $ / shares	Mar. 31, 2022 Share $ / shares	Mar. 31, 2021 Share $ / shares	Mar. 31, 2020 Share $ / shares	Mar. 31, 2022 Share $ / shares	Mar. 31, 2021 Share $ / shares	Mar. 31, 2019 Share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance		1,215,108	1,018,501	1,233,173
Granted		916,650	385,715	344,286
Exercised		(329,822)	(145,537)	(119,292)
Forfeited		(99,284)	(43,571)	(439,666)
Ending balance		1,702,652	1,215,108	1,018,501
Total exercisable		700,957	882,964	629,750	700,957	882,964	983,388
Weighted Average Exercise Price, Beginning Balance | $ / shares		$ 9.35	$ 3.5	$ 3.15
Weighted Average Exercise Price, Granted | $ / shares		16.61	21.7	2.59
Weighted Average Exercise Price, Exercised | $ / shares		4.7	2.65	1.75
Weighted Average Exercise Price, Forfeited | $ / shares		13.6	3.55	2.31
Weighted Average Exercise Price, Ending Balance | $ / shares		$ 12.94	$ 9.35	$ 3.5
Weighted Average Remaining Life		3 years 6 months	3 years 1 month 6 days	3 years
December 23, 2019 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 1.75
Beginning balance			0	419,245
Granted				0
Exercised				(90,721)
Forfeited				(328,524)
Ending balance				0
March 25, 2020 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 1.75
Beginning balance			0	28,571
Granted				0
Exercised				(28,571)
Forfeited				0
Ending balance				0
May 26, 2020 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 4.2	$ 4.2
Beginning balance		0	21,429	21,429
Granted			0	0
Exercised			0	0
Forfeited			(21,429)	0
Ending balance			0	21,429
July 10, 2020 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 3.85	$ 3.85
Beginning balance		0	7,143	7,143
Granted			0	0
Exercised			0	0
Forfeited			(7,143)	0
Ending balance			0	7,143
February 4, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 2.45	$ 2.45
Beginning balance		0	57,143	71,429
Granted			0	0
Exercised			(57,143)	0
Forfeited			0	(14,286)
Ending balance			0	57,143
May 6, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares			$ 2.45	$ 2.45
Beginning balance		0	74,286	75,714
Granted			0	0
Exercised			(62,858)	0
Forfeited			(11,428)	(1,428)
Ending balance			0	74,286
October 27, 2021 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 4.34	$ 4.34	$ 4.34
Beginning balance		71,429	71,429	71,429
Granted		0	0	0
Exercised		(71,429)	0	0
Forfeited		0	0	0
Ending balance		0	71,429	71,429
January 30, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 2.59	$ 2.59	$ 2.59
Beginning balance		19,643	25,000	0
Granted		0	0	25,000
Exercised		(1,786)	(5,357)	0
Forfeited		(17,857)	0	0
Ending balance		0	19,643	25,000
February 2, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 5.25	$ 5.25	$ 5.25
Beginning balance		65,286	65,286	95,000
Granted		0	0	0
Exercised		(57,144)	0	0
Forfeited		(8,142)	0	(29,714)
Ending balance		0	65,286	65,286
May 26, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares				$ 4.2
Beginning balance			0	28,571
Granted				0
Exercised				0
Forfeited				(28,571)
Ending balance				0
May 26, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 5.25	$ 5.25	$ 5.25
Beginning balance		148,214	148,214	148,214
Granted		0	0	0
Exercised		(142,857)	0	0
Forfeited		0	0	0
Ending balance		5,357	148,214	148,214
July 3, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 4.9	$ 4.9
Beginning balance		7,143	0
Granted		0	14,286
Exercised		(7,143)	(7,143)
Forfeited		0	0
Ending balance		0	7,143	0
December 18, 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 3.15	$ 3.15	$ 3.15
Beginning balance		25,000	25,000	33,571
Granted		0	0	0
Exercised		(10,714)	0	0
Forfeited		0	0	(8,571)
Ending balance		14,286	25,000	25,000
May 4, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 3.5	$ 3.5	$ 3.5
Beginning balance		70,357	75,714	90,000
Granted		0	0	0
Exercised		(1,786)	(5,357)	0
Forfeited		0	0	(14,286)
Ending balance		68,571	70,357	75,714
November 30, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 3.01	$ 3.01	$ 3.01
Beginning balance		50,000	50,000	50,000
Granted		0	0	0
Exercised		0	0	0
Forfeited		0	0	0
Ending balance		50,000	50,000	50,000
February 12, 2024 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 3.5	$ 3.5	$ 3.5
Beginning balance		78,571	78,571	92,857
Granted		0	0	0
Exercised		(5,357)	0	0
Forfeited		0	0	(14,286)
Ending balance		73,214	78,571	78,571
January 30, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 2.59	$ 2.59	$ 2.59
Beginning balance		309,822	319,286	0
Granted		0	0	319,286
Exercised		(26,964)	(5,893)	0
Forfeited		(1,071)	(3,571)	0
Ending balance		281,787	309,822	319,286
February 11, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 8.32
Beginning balance		0
Granted		50,000
Ending balance		50,000	0
July 3, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 4.9	$ 4.9
Beginning balance		49,643	0
Granted		0	51,429
Exercised		(4,642)	(1,786)
Forfeited		(3,214)	0
Ending balance		41,787	49,643	0
November 19, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares					$ 20	$ 20
Beginning balance		300,000	0
Granted		0	300,000
Exercised		0	0
Forfeited		0	0
Ending balance		300,000	300,000	0
December 4, 2025 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares					$ 20	$ 20
Beginning balance		20,000	0
Granted		0	20,000
Exercised		0	0
Forfeited		0	0
Ending balance		20,000	20,000	0
May 18, 2026 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 19.62
Beginning balance		0
Granted		173,650
Exercised		0
Forfeited		(34,000)
Ending balance		139,650	0
December 10, 2026 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price | $ / shares		$ 16.45
Beginning balance		0
Granted	693,000	693,000
Exercised		0
Forfeited		(35,000)
Ending balance		658,000	0
Weighted Average Exercise Price, Granted | $ / shares	$ 16.45

Stock Options - Disclosure of w

Stock Options - Disclosure of weighted average assumptions used for valuation of stock option grants (Details)	12 Months Ended
	Mar. 31, 2022 Year $ / shares	Mar. 31, 2021 Year $ / shares	Mar. 31, 2020 Year $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Share price on grant date | (per share)	$ 16.61	$ 17.21	$ 2.59
Exercise price | (per share)	$ 16.61	$ 17.21	$ 2.59
Risk-free interest rate	1.23%	0.47%	1.35%
Expected life of options	4.9	5	5
Annualized volatility	94%	73%	73%

Warrants (Narrative) (Details)

Warrants (Narrative) (Details) $ / shares in Units, $ in Millions	1 Months Ended		12 Months Ended
	Aug. 28, 2020 USD ($) $ / shares	May 31, 2019 USD ($) $ / shares shares	Mar. 31, 2022 $ / shares shares	Mar. 31, 2021 $ / shares shares	Mar. 31, 2020 $ / shares shares
Warrants [Line Items]
Number of warrants expired			10	472,388	0
Weighted average exercise price, expired | $ / shares			$ 3.41	$ 5.25
Weighted average exercise price, exercised | $ / shares			$ 4.09	$ 3.65	$ 3.5
Number of warrants exercised			1,925,656	1,672,028	17,857
Total number of warrants exercised				472,386
Total weighted average exercise price of warrants exercised | $ / shares				$ 5.25
Number of warrants unexercised			10	2
Weighted average exercise price of warrants unexercised | $ / shares				$ 7.7
Number of warrants issued under private placement		936,768
Number of units sold under private placement		1,873,536
Proceeds from private placement and equity offering | $	$ 37.7	$ 4
Price per unit | $ / shares	$ 20	$ 2.135
Warrants under offering, description		Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CDN $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice.
Number of warrants issued			0	0	936,768
Weighted average exercise price, issued | $ / shares					$ 3.78
Exercise price one [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise			628,571	44,498
Weighted average exercise price, exercised | $ / shares			$ 4.55	$ 7.7
Number of warrants exercised			628,571	44,498
Exercise price two [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise			544,642	757,500
Weighted average exercise price, exercised | $ / shares			$ 3.5	$ 3.5
Number of warrants exercised			544,642	757,500
Exercise price three [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise			685,714	870,030
Weighted average exercise price, exercised | $ / shares			$ 4.2	$ 2.6677
Number of warrants exercised			685,714	870,030
Exercise price four [Member]
Warrants [Line Items]
Number of common shares issued due to warrant exercise			66,729
Weighted average exercise price, exercised | $ / shares			$ 2.6677
Number of warrants exercised			66,729

Warrants - Disclosure of outsta

Warrants - Disclosure of outstanding warrants (Details) - $ / shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Warrants [Line Items]
Warrants, beginning of period	1,925,666	4,070,082	3,151,171
Issued	0	0	936,768
Exercised	(1,925,656)	(1,672,028)	(17,857)
Expired	(10)	(472,388)	0
Warrants, end of period	0	1,925,666	4,070,082	3,151,171
Warrants, weighted average exercise price, beginning of period	$ 4.06	$ 4.06	$ 4.2
Weighted average exercise price, issued			3.78
Weighted average exercise price, exercised	4.09	3.65	3.5
Weighted average exercise price, expired	$ 3.41	5.25
Warrants, weighted average exercise price, end of period		$ 4.06	$ 4.06	$ 4.2
Warrants, weighted average life	7 months 6 days	1 year 8 months 12 days	1 year 8 months 12 days	2 years 3 months 18 days
May 17, 2020 [Member]
Warrants [Line Items]
Warrants exercise price		$ 5.25	$ 5.25
Warrants, beginning of period	0	417,457	417,457
Issued		0	0
Exercised		0	0
Expired		(417,457)	0
Warrants, end of period		0	417,457	417,457
May 31, 2020 [Member]
Warrants [Line Items]
Warrants exercise price		$ 5.25	$ 5.25
Warrants, beginning of period	0	54,929	54,929
Issued		0	0
Exercised		0	0
Expired		(54,929)	0
Warrants, end of period		0	54,929	54,929
October 17, 2020 [Member]
Warrants [Line Items]
Warrants exercise price		$ 7.7	$ 7.7
Warrants, beginning of period	0	44,500	44,500
Issued		0	0
Exercised		(44,498)	0
Expired		(2)	0
Warrants, end of period		0	44,500	44,500
June 29, 2021 [Member]
Warrants [Line Items]
Warrants exercise price	$ 4.55	$ 4.55	$ 4.55
Warrants, beginning of period	628,571	628,571	628,571
Issued	0	0	0
Exercised	(628,571)		0
Expired	0	0	0
Warrants, end of period	0	628,571	628,571	628,571
September 25, 2021 [Member]
Warrants [Line Items]
Warrants exercise price	$ 3.5	$ 3.5	$ 3.5
Warrants, beginning of period	491,072	527,143	527,143
Issued	0	0	0
Exercised	(491,071)	(36,071)	0
Expired	(1)	0	0
Warrants, end of period	0	491,072	527,143	527,143
October 12, 2021 [Member]
Warrants [Line Items]
Warrants exercise price	$ 3.5	$ 3.5	$ 3.5
Warrants, beginning of period	53,571	775,000	792,857
Issued	0	0	0
Exercised	(53,571)	(721,429)	(17,857)
Expired	0	0	0
Warrants, end of period	0	53,571	775,000	792,857
March 14, 2022 [Member]
Warrants [Line Items]
Warrants exercise price	$ 4.2	$ 4.2	$ 4.2
Warrants, beginning of period	685,714	685,714	685,714
Issued	0	0	0
Exercised	(685,714)	0	0
Expired	0	0	0
Warrants, end of period	0	685,714	685,714	685,714
May 6, 2023 [Member]
Warrants [Line Items]
Warrants exercise price	$ 2.6677	$ 2.6677	$ 2.6677
Warrants, beginning of period	53,035	866,510	0
Issued	0	0	866,510
Exercised	(53,026)	(813,475)	0
Expired	(9)	0	0
Warrants, end of period	0	53,035	866,510	0
May 8, 2023 [Member]
Warrants [Line Items]
Warrants exercise price	$ 2.6677	$ 2.6677	$ 2.6677
Warrants, beginning of period	13,703	70,258	0
Issued	0	0	70,258
Exercised	(13,703)	(56,555)	0
Expired	0	0	0
Warrants, end of period	0	13,703	70,258	0

Warrants - Disclosure of deferr

Warrants - Disclosure of deferred financing fees (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Warrants [Abstract]
Deferred Financing Fees, beginning of year	$ 416,738	$ 1,045,221
less: Amortization of Deferred Financing Fees	(416,738)	(628,483)
Deferred Financing Fees, end of year	$ 0	$ 416,738

Convertible Debentures (Narrati

Convertible Debentures (Narrative) (Details)	12 Months Ended
	Mar. 31, 2022 CAD ($) $ / shares shares	Mar. 31, 2022 USD ($) shares	Mar. 31, 2021 CAD ($) $ / shares shares	Mar. 31, 2021 USD ($) shares	Mar. 31, 2020 USD ($)
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding	$ 0		$ 5,596,000
Number of common shares issued upon conversion | shares	1,703,240	1,703,240
Payment of interest on convertible debentures		$ 0		$ 203,829	$ 343,722
Recognized accretion related to issued and outstanding convertible debentures		0		378,687	548,882
Convertible debentures, converted amount	$ 5,596,000
Repayments of debentures		$ 0		$ 10,574	$ 276,258
May 17, 2017 [Member]
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding	$ 0		$ 1,900,000
Number of common shares issued upon conversion | shares	417,582	417,582	417,582	417,582
Convertible debentures, converted amount	$ 1,900,000		$ 1,900,000
Conversion price | $ / shares	$ 4.55		$ 4.55
May 31, 2017 [Member]
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding	$ 0		$ 250,000
Number of common shares issued upon conversion | shares	54,945	54,945	54,945	54,945
Convertible debentures, converted amount	$ 250,000		$ 250,000
Conversion price | $ / shares	$ 4.55		$ 4.55
Sep 25, 2017 [Member]
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding	$ 0		$ 1,476,000
Number of common shares issued upon conversion | shares	527,143	527,143	527,143	527,143
Convertible debentures, converted amount	$ 1,476,000		$ 1,476,000
Conversion price | $ / shares	$ 2.8		$ 2.8
Oct 12, 2017 [Member]
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding	$ 0		$ 1,970,000
Number of common shares issued upon conversion | shares	703,570	703,570	703,570	703,570
Convertible debentures, converted amount	$ 1,970,000		$ 1,970,000
Conversion price | $ / shares	$ 2.8		$ 2.8

Convertible Debentures - Discl

Convertible Debentures - Disclosure of convertible debenture values and conversion prices (Details) - CAD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance	$ 5,596,000
Shares issued on conversion	1,703,240
Converted Amount	$ (5,596,000)
Outstanding, Closing balance	0	$ 5,596,000
17-May-17 [Member]
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance	$ 1,900,000
Conversion Price	$ 4.55	$ 4.55
Shares issued on conversion	417,582	417,582
Converted Amount	$ (1,900,000)	$ (1,900,000)
Outstanding, Closing balance	0	$ 1,900,000
31-May-17 [Member]
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance	$ 250,000
Conversion Price	$ 4.55	$ 4.55
Shares issued on conversion	54,945	54,945
Converted Amount	$ (250,000)	$ (250,000)
Outstanding, Closing balance	0	$ 250,000
25-Sep-17 [Member]
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance	$ 1,476,000
Conversion Price	$ 2.8	$ 2.8
Shares issued on conversion	527,143	527,143
Converted Amount	$ (1,476,000)	$ (1,476,000)
Outstanding, Closing balance	0	$ 1,476,000
12-Oct-17 [Member]
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance	$ 1,970,000
Conversion Price	$ 2.8	$ 2.8
Shares issued on conversion	703,570	703,570
Converted Amount	$ (1,970,000)	$ (1,970,000)
Outstanding, Closing balance	$ 0	$ 1,970,000

Promissory Note Payable (Narrat

Promissory Note Payable (Narrative) (Details) - Promissory note payable [Member] - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2017
Disclosure Of Promissory Note Payable [Line Items]
Promissory note issued				$ 594,000
Interest rate per annum				2%
Blended monthly installments payable				$ 5,463
Balloon payment payable	$ 311,764
Interest expense	$ 3,842	$ 7,530	$ 8,621

Deferred Revenue (Narrative) (D

Deferred Revenue (Narrative) (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Accruals And Deferred Income Including Contract Liabilities Abstract
Deferred revenue	$ 6,514,712	$ 125,005	$ 426,157

Deferred Revenue - Disclosure o

Deferred Revenue - Disclosure of deferred revenue (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accruals And Deferred Income Including Contract Liabilities Abstract
Deferred revenue, beginning of year	$ 125,005	$ 426,157
Additions to deferred revenue during the year	7,524,411	187,535
Deposits returned	0	0
Revenue recognized from deferred revenue during the year	(1,134,704)	(488,687)
Deferred revenue, end of year	$ 6,514,712	$ 125,005

Financial Instruments (Narrativ

Financial Instruments (Narrative) (Details)	12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 31, 2021 CAD ($)	Mar. 31, 2021 USD ($)
Disclosure of detailed information about financial instruments [line items]
Allowance for credit losses	$ 44,579		$ 35,639
Allowance for credit losses of promissory note receivable	0	$ 455,110	344,737
Operating line of credit	8,000,000
Impairment of accounts receivable related to finance lease	$ 43,261		$ 0
Market risk [Member]
Disclosure of detailed information about financial instruments [line items]
Closing foreign exchange rate	0.8003		0.7952
Percentage of change in exchange rate	10%
Comprehensive loss due to change in exchange rate	$ 40,200

Financial Instruments - Disclos

Financial Instruments - Disclosure of financial commitments by maturity (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	$ 5,766,379	$ 0
Accounts payable and accrued liabilities	1,734,225	1,294,056
Lease liabilities	120,609	$ 266,042
Liquidity risk [Member] | Less than 3 months [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	5,766,379
Accounts payable and accrued liabilities	1,734,225
Lease liabilities	30,605
Other liabilities	2,142
Total financial liabilities	7,533,351
Liquidity risk [Member] | 3 to 12 months [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	0
Accounts payable and accrued liabilities	0
Lease liabilities	91,815
Other liabilities	6,425
Total financial liabilities	98,240
Liquidity risk [Member] | One to five years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Line of credit	0
Accounts payable and accrued liabilities	0
Lease liabilities	0
Other liabilities	34,265
Total financial liabilities	$ 34,265

Financial Instruments - Discl_2

Financial Instruments - Disclosure of foreign currency risk (Details)	Mar. 31, 2022 CAD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($)	Mar. 31, 2020 USD ($)
Disclosure of detailed information about financial instruments [line items]
Cash		$ 884,784	$ 15,096,200
Accounts Receivable		2,916,991	4,447,617
Promissory Notes Receivable		3,395,739	3,922,391	$ 1,330,291
Accounts Payable and Accrued Liabilities		$ (1,734,225)	$ (1,294,056)
Currency risk [Member]
Disclosure of detailed information about financial instruments [line items]
Cash	$ 762,259
Accounts Receivable	80,843
Promissory Notes Receivable	96,673
Accounts Payable and Accrued Liabilities	$ (437,858)

Capital Management (Narrative)

Capital Management (Narrative) (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of objectives, policies and processes for managing capital [abstract]
Cash and restricted cash	$ 6,888,322	$ 15,207,948	$ 451,605	$ 198,920
Working capital	31,581,470
Accumulated deficit	(46,359,308)	(31,625,388)
Shareholder's equity	$ 34,385,193	$ 36,152,448	$ (1,174,956)	$ (85,636)

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	1 Months Ended		12 Months Ended
	Mar. 31, 2019 $ / shares shares	Jun. 30, 2018 $ / shares shares	Mar. 31, 2022 CAD ($) Share $ / shares shares	Mar. 31, 2022 USD ($) $ / shares	Mar. 31, 2021 CAD ($) Share shares	Mar. 31, 2021 USD ($) Share $ / shares shares	Mar. 31, 2020 CAD ($) Share $ / shares
Disclosure of transactions between related parties [line items]
Operating line of credit				$ 8,000,000
Convertible debentures, converted amount			$ 5,596,000
Number of stock options exercised | Share			329,822		145,537	145,537	119,292
Weighted average price stock options exercised | (per share)				$ 16.61		$ 17.21	$ 2.59
Officers, directors, and companies controlled by officers and directors, and shareholders [Member]
Disclosure of transactions between related parties [line items]
Accounts payable and accrued liabilities				$ 243,773		$ 95,741
Convertible debentures, converted amount					$ 3,125,000		$ 3,125,000
Common shres issued upon conversion of convertible debentures | shares					882,555	882,555
Number of stock options exercised | Share			281,430
Weighted average price stock options exercised | $ / shares			$ 4.92
Two companies beneficially owned by Chairman and CEO of company [Member]
Disclosure of transactions between related parties [line items]
Total loans received from companies owned by CEO and Chairman					$ 50,000	$ 100,000
Director, CEO and Chairman [Member]
Disclosure of transactions between related parties [line items]
Personal guarantee amount to support operating line of credit				2,510,000
Joint guarantee amount to support operating line of credit				5,020,000
Operating line of credit				$ 8,000,000
Warrant excercised | shares			1,314,285
Director, CEO and Chairman [Member] | Expire June 29, 2021 [Member]
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued | shares		628,571
Exercise price of non transferrable common share purchase warrants | $ / shares		$ 4.55
Director, CEO and Chairman [Member] | March 14, 2022 [Member]
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued | shares	685,714
Exercise price of non transferrable common share purchase warrants | $ / shares	$ 4.2

Related Party Transactions - Di

Related Party Transactions - Disclosure of compensation for directors, officers and key management personnel (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Related Party Transactions Abstract
Salaries and Benefits	$ 575,255	$ 473,841	$ 455,067
Consulting fees	396,456	251,007	263,750
Options Vested	3,242,528	1,698,487	240,996
Accomodation and Rentals	0	5,749	99,705
Total	$ 4,214,239	$ 2,429,084	$ 1,059,518

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Combined statutory tax rate	27%	27%	27%
Non-capital loss carry-forwards [Member] | Canada [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 12,391,000	$ 10,364,000
Operating Losses Carry Forwards [Member] | United States [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 17,693,000	$ 15,287,000

Income Taxes - Disclosure of di

Income Taxes - Disclosure of difference between tax expenses and expected income taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Major components of tax expense (income) [abstract]
Combined statutory tax rate	27%	27%	27%
Expected income tax expense (recovery)	$ (4,052,678)	$ (2,115,924)	$ (1,389,411)
Items not deductible for tax purposes	1,671,157	706,127	378,391
Difference in tax rate in other jurisdictions	(216,059)	(107,357)	(68,861)
Effect of change in tax rates	0	0	(31)
Expiry of loss carryforwards	0	0	40,079
Unrecognized (recognized) loss carryforwards	2,597,580	1,517,154	1,039,833
Deferred income tax expense (recovery)	$ 0	$ 0	$ 0

Income Taxes - Disclosure of na

Income Taxes - Disclosure of nature and effect of the temporary differences giving rise to the deferred income tax assets (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ 0	$ 0
Non-capital loss carry-forwards [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	8,625,123	7,247,214
Investment in subsidiary [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	100,654	100,013
Accounts receivable, inventory, and promissory note receivable [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	215,539	(696,950)
Capital assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	149,810	223,078
Right of use assets and lease liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	5,649	15,360
Warranty provision [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	307,571	268,129
Other carryforward balances [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	2,315	2,301
Share issue costs [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	567,382	748,965
Unrecognized deferred tax assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ (9,974,043)	$ (7,908,110)

Segmented Information and Oth_3

Segmented Information and Other Additional Disclosures (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Operating Segments Abstract
Information about major customers	During the year ended March 31, 2022, the Company was economically dependent on three (2021 - three, 2020 - four) customers who accounted for more than 10% of revenue from continuing operations
Percentage of revenue	57%	87%	86%
Vehicle sales and revenue from operating and finance leases	$ 2,970,387	$ 5,765,000	$ 4,197,850
Vehicle sales revenue from government grants	$ 1,929,800	$ 2,175,000	$ 746,750

Segmented Information and Oth_4

Segmented Information and Other Additional Disclosures - Disclosure of revenues allocated by segment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Operating Segments Abstract
Vehicle and parts sales	$ 13,714,227	$ 3,459,311	$ 10,438,713
Revenue from operating and finance leases	3,297,619	9,590,511	3,817,474
Accretion on promissory note	7,035	26,426	39,019
Service revenue	0	0	33,577
Finance income	217,892	199,936	68,375
EIDL grant	0	10,000	0
Total	$ 17,236,773	$ 13,286,184	$ 14,397,158

Segmented Information and Oth_5

Segmented Information and Other Additional Disclosures - Disclosure of revenues allocated by geography (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of operating segments [line items]
Revenue	$ 17,236,773	$ 13,286,184	$ 14,397,158
Property and equipment	3,443,317	2,146,576	1,739,529
United States of America [Member]
Disclosure of operating segments [line items]
Revenue	15,972,137	13,045,040	14,358,139
Property and equipment	3,296,564	2,139,496
Canada [Member]
Disclosure of operating segments [line items]
Revenue	1,264,636	241,144	$ 39,019
Property and equipment	$ 146,753	$ 7,080

Warranty Liability (Narrative)

Warranty Liability (Narrative) (Details)	12 Months Ended
	Mar. 31, 2022
Warranty Provision Abstract
Warranty provision as a percentage of revenue from product sales	3.50%

Warranty Liability - Disclosure

Warranty Liability - Disclosure of warranty liability (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Warranty Provision Abstract
Opening balance	$ 949,751	$ 695,147
Warranty additions	456,779	311,863
Warranty disbursements	(278,726)	(64,871)
Warranty expiry	(85,251)	0
Foreign exchange translation	430	7,612
Total	1,042,983	949,751
Current portion	313,517	101,294
Long term portion	729,466	848,457
Total	$ 1,042,983	$ 949,751

Paycheck Protection Program L_2

Paycheck Protection Program Loan (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Apr. 29, 2020	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Paycheck Protection Program Loan [Abstract]
Proceeds from paycheck protection program	$ 361,900		$ 0	$ 361,900	$ 0
Terms of paycheck protection program loan	2 years
Interest rate of paycheck protection program	1%
Principal amount of paycheck protection program loan forgiven		$ 361,900
Accrued interest on forgiven paycheck protection program loan		3,378
Recognized other income on loan forgiveness		$ 365,278

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosure - Disclosure of cash flow statement (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Supplemental Disclosure Respect To Cash Flows [Abstract]
Interest paid	$ 102,307	$ 744,422	$ 965,548
Interest received	247,307	199,936	68,375
Taxes paid	0	0	0
Non-cash investing and financing transactions:
Fair value of stock options exercised	1,139,621	164,869	116,768
Fair value of warrants exercised	994,161	772,408	18,209
Shares issued for conversion of debentures	0	3,404,693	23,673
Accretion income on promissory note receivable	7,034	(26,426)	(39,019)
Accretion expense on convertible debentures	0	378,687	548,882
Accrued interest on paycheck protection program loan	0	3,378	0
Right of use asset acquired	0	0	172,404
Property and equipment through financing	42,831	0	0
Assets transferred from Inventory to Property and equipment	$ 1,408,813	$ 271,291	$ 212,890

Supplemental Cash Flow Disclo_4

Supplemental Cash Flow Disclosure - Disclosure of changes in liabilities arose from financing activities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	$ 1,098,095	$ 12,239,593	$ 10,104,237
Cash flows advances	5,766,379	498,974	2,680,705
Cash flows repayment	(612,208)		(923,644)
Non cash changes conversion	(365,278)	(3,404,693)	(23,673)
Non cash changes accretion and accrued interest	0	194,455	548,882
Non cash changes recognize lease liabilities	42,831	0	172,404
Non cash changes F/X changes	0	184,644	(319,318)
Liabilities arose from financing activities ending balance	5,929,819	1,098,095	12,239,593
Loans payable to related parties [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	0	2,700,625	1,498,907
Cash flows advances		137,074	1,630,668
Cash flows repayment		(2,803,863)	(358,873)
Non cash changes conversion		0	0
Non cash changes accretion and accrued interest		(187,610)	0
Non cash changes recognize lease liabilities		0	0
Non cash changes F/X changes		153,774	(70,077)
Liabilities arose from financing activities ending balance		0	2,700,625
Paycheck Protection Loan [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	365,278	0
Cash flows advances	0	361,900
Cash flows repayment	0	0
Non cash changes conversion	(365,278)	0
Non cash changes accretion and accrued interest	0	3,378
Non cash changes recognize lease liabilities	0	0
Non cash changes F/X changes	0	0
Liabilities arose from financing activities ending balance	0	365,278	0
Promissory note payable [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	346,166	404,196	461,135
Cash flows advances	0	0	0
Cash flows repayment	(346,166)	(58,030)	(56,939)
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	0	0	0
Non cash changes recognize lease liabilities	0	0	0
Non cash changes F/X changes	0	0	0
Liabilities arose from financing activities ending balance	0	346,166	404,196
Note payable [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	0	10,574	268,946
Cash flows advances		0	0
Cash flows repayment		(10,574)	(276,258)
Non cash changes conversion		0	0
Non cash changes accretion and accrued interest		0	0
Non cash changes recognize lease liabilities		0	0
Non cash changes F/X changes			17,886
Liabilities arose from financing activities ending balance		0	10,574
Convertible debentures [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	0	2,995,136	2,737,054
Cash flows advances		0	0
Cash flows repayment		0	0
Non cash changes conversion		(3,404,693)	(23,673)
Non cash changes accretion and accrued interest		378,687	548,882
Non cash changes recognize lease liabilities		0	0
Non cash changes F/X changes		30,870	(267,127)
Liabilities arose from financing activities ending balance		0	2,995,136
Line of Credit [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	0	5,469,944	4,419,907
Cash flows advances	5,766,379	0	1,050,037
Cash flows repayment	0	(5,469,944)	0
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	0	0	0
Non cash changes recognize lease liabilities	0	0	0
Non cash changes F/X changes	0	0	0
Liabilities arose from financing activities ending balance	5,766,379	0	5,469,944
Lease liabilities [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	386,651	659,118	718,288
Cash flows advances	0	0	0
Cash flows repayment	(266,042)	(272,467)	(231,574)
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	0	0	0
Non cash changes recognize lease liabilities	0	0	172,404
Non cash changes F/X changes	0	0	0
Liabilities arose from financing activities ending balance	120,609	386,651	$ 659,118
Other liabilities [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	0
Cash flows advances	0
Cash flows repayment	0
Non cash changes conversion	0
Non cash changes accretion and accrued interest	0
Non cash changes recognize lease liabilities	42,831
Non cash changes F/X changes	0
Liabilities arose from financing activities ending balance	$ 42,831	$ 0

Restatement - Disclosure of res

Restatement - Disclosure of restatement (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Disclosure Of Restatement [Line Items]
Revenue	$ 17,236,773	$ 13,286,184	$ 14,397,158
Cost of sales	$ 13,360,068	9,706,044	10,344,333
Previously stated [Member]
Disclosure Of Restatement [Line Items]
Revenue		11,884,578	13,500,403
Cost of sales		8,304,438	9,447,578
Restatement [Member]
Disclosure Of Restatement [Line Items]
Revenue		1,401,606	896,755
Cost of sales		$ 1,401,606	$ 896,755

Events After the Reporting Pe_2

Events After the Reporting Period (Narrative) (Details)	1 Months Ended		12 Months Ended
	May 26, 2022 Share	Apr. 19, 2022 shares	May 02, 2022 USD ($) Employees	Mar. 31, 2022 CAD ($) Share shares $ / shares	Mar. 31, 2022 USD ($) Share shares	Mar. 31, 2021 USD ($) $ / shares	Mar. 31, 2021 USD ($) Share	Mar. 31, 2020 $ / shares	Mar. 31, 2020 USD ($) Share	Jun. 30, 2022 CAD ($)	May 31, 2022 CAD ($)
Disclosure of non-adjusting events after reporting period [line items]
Number of stock options exercised | Share				329,822	329,822		145,537		119,292
Stock options exercised, exercise price | $ / shares				$ 4.7		$ 2.65		$ 1.75
Proceeds from exercise of stock options					$ 1,226,259		$ 302,886		$ 160,687
Number of share option forfeited | Share				99,284	99,284		43,571		439,666
Stock options forfeited, exercise price | $ / shares				$ 13.6		$ 3.55		$ 2.31
Restricted cash related to contract for sale of vehicles					$ 53,553	$ 111,748	$ 111,748
Events after reporting period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of stock options exercised | shares				3,322	3,322
Stock options exercised, exercise price | $ / shares				$ 3.37
Proceeds from exercise of stock options				$ 11,204
Number of stock options expired	5,357			5,357	5,357
Stock options expired, exercise price | $ / shares				$ 5.25
Number of share option forfeited | Share				42,536	42,536
Stock options forfeited, exercise price | $ / shares				$ 14.25
Lease payment per month					$ 8,080
Amount of loan received										$ 2,325,000	$ 2,325,000
Interest rate for loan										12%	12%
Events after reporting period [Member] | 2022 Equity Incentive Plan (the "2022 Plan") [Member]
Disclosure of non-adjusting events after reporting period [line items]
Equity incentive plan, maximum percentage of issued and outstanding shares		10%
Number of performance based awards authorized for issuance in share-based payment arrangement | shares		2,314,803
Events after reporting period [Member] | South Charleston Development Authority [Member]
Disclosure of non-adjusting events after reporting period [line items]
Lease payment per month			$ 50,000
Value of without additional parcels acquired after occupancy date			6,700,000
Value of additional parcels acquired after occupancy date			8,000,000
Amount of forgiveness for initial target			1,300,000
Amount of forgiveness for every 100 employee thereafter			$ 500,000
Number of employees set thereafter for eligible forgiveness | Employees			100