Versus Systems (VS) 6-K 14 Nov 23 Condensed Interim Consolidated Financial Statements Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2023
Document Information Line Items
Entity Registrant Name	VERSUS SYSTEMS INC.
Document Type	6-K
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001701963
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity File Number	001-39885

Condensed Interim Consolidated

Condensed Interim Consolidated Statements of Financial Position (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash	$ 2,168,798	$ 1,178,846
Receivables, net of allowance (Note 5)	29,286	60,749
Deferred financing costs (Note 3)	154,244
Prepaids	224,198	223,226
Total current assets	2,576,526	1,462,821
Restricted deposit (Note 6)	8,516	8,489
Deposits		100,000
Property and equipment, net (Note 7)	14,960	172,841
Intangible assets (Note 10)	5,094,235	7,058,366
Total Assets	7,694,237	8,802,517
Current liabilities
Accounts payable and accrued liabilities (Note 11, Note 12 and Note 14)	263,561	522,012
Deferred revenue	33,474	69,273
Notes payable - Related Party (Note 12)	1,791,540	2,604,713
Lease liability (Note 19)		128,560
Total current liabilities	2,088,575	3,324,558
Non-current liabilities
Lease liability (Note 19)
Notes payable - Related Party (Note 12)
Total liabilities	2,088,575	3,324,558
Equity (Deficit)
Common shares	128,823,181	122,353,525
Class “A” shares	28,247	28,247
Reserves (Note 13)	13,352,450	14,506,758
Cumulative Translation Adjustment	178,353	154,970
Deficit	(129,775,894)	(125,182,412)
Equity (Deficit) total	12,606,337	11,861,088
Non-controlling interest (Note 8)	(7,000,675)	(6,383,129)
Total Equity	5,605,662	5,477,959
Total Liabilities and Equity	$ 7,694,237	$ 8,802,517

Condensed Interim Consolidate_2

Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
REVENUES
Revenues	$ 22,950	$ 316,819	$ 236,953	$ 891,236
EXPENSES
Amortization (Note 7)	22,492	74,870	135,883	215,234
Amortization of intangible assets (Note 10)	611,186	629,108	1,983,137	1,896,787
Consulting fees (Note 3)	167,862	262,966	521,925	598,087
Foreign exchange (gain) loss	(29,219)	(28,328)	51,729	(75,100)
Office and miscellaneous expenses	172,528	292,753	516,530	711,968
Interest expense	16,615	29,155	61,528	96,205
Professional fees (Note 14)	97,712	168,686	414,799	836,327
Salaries and wages (Note 14)	719,481	1,528,149	2,715,260	4,586,199
Sales and marketing	42,715	24,234	122,690	102,489
Software delivery costs	127,258	261,739	432,913	863,744
Share-based compensation (Note 13)	1,909	371,266	(1,154,308)	1,255,588
Total operating loss	(1,927,589)	(3,297,779)	(5,565,133)	(10,196,292)
Finance expense (Note 12)		(16,183)		(60,280)
Change in fair value of warrant liability (Note 3)		6		361,055
Employee Retention Credit	354,105		354,105
Other expense		(196,118)		(196,118)
Net loss	(1,573,484)	(3,510,074)	(5,211,028)	(10,091,635)
Other comprehensive loss:
Foreign currency translation (gain) loss	4,814	(107,276)	(23,383)	(156,600)
Loss and comprehensive loss	(1,578,298)	(3,402,798)	(5,187,645)	(9,935,035)
Total other comprehensive loss attributable to:
Shareholders	4,814	(107,276)	(23,383)	(156,600)
Non-controlling interest
Comprehensive income	4,814	(107,276)	(23,383)	(156,600)
Total comprehensive loss attributable to:
Shareholders	(1,362,340)	(2,974,733)	(4,570,099)	(8,248,044)
Non-controlling interest	(215,958)	(428,065)	(617,546)	(1,686,991)
Comprehensive income net	$ (1,578,298)	$ (3,402,798)	$ (5,187,645)	$ (9,935,035)
Basic loss per common share attributable to Versus Systems Inc. (in Dollars per share)	$ (0.13)	$ (1.79)	$ (0.46)	$ (5.87)
Weighted average common shares outstanding (in Shares)	10,714,171	1,598,527	9,900,112	1,377,432

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Condensed Interim Consolidated Statements Of Loss And Comprehensive Loss Unaudited Abstract
Diluted loss per common share attributable to Versus Systems Inc.	$ (0.13)	$ (1.79)	$ (0.46)	$ (5.87)

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited) - USD ($)	Number of common shares	Number of Class “A” Shares	Common Shares	Commitment to issue shares	Class “A” Shares	Reserves	Currency Translation Adjustment	Deficit	Equity	Non-controlling Interest	Total
Balance at Dec. 31, 2021			$ 110,226,715	$ 2,703,326	$ 28,247	$ 10,661,294		$ (100,995,334)	$ 22,624,249	$ (8,621,581)	$ 14,002,668
Balance (in Shares) at Dec. 31, 2021	1,036,951	338
Shares issued in public offering			10,032,360						10,032,360		10,032,360
Shares issued in public offering (in Shares)	607,374
Shares issued in acquisition			419,783	(2,703,326)		2,283,543
Shares issued in acquisition (in Shares)	4,196
Share issuance costs			(1,214,202)						(1,214,202)		(1,214,202)
Holdco shares exchanged for common shares			186,294					(4,562,630)	(4,376,337)	4,376,337
Holdco shares exchanged for common shares (in Shares)	11,441
Stock-based compensation						1,255,588			1,255,588		1,255,588
Cumulative translation adjustment							156,600		156,600		156,600
Loss and comprehensive loss								(8,404,644)	(8,404,644)	(1,686,991)	(10,091,635)
Balance at Sep. 30, 2022			119,650,950		28,247	14,200,425	156,600	(113,962,608)	20,073,614	(5,932,235)	14,141,379
Balance (in Shares) at Sep. 30, 2022	1,659,962	338
Shares issued in public offering			2,100,000						2,100,000		2,100,000
Shares issued in public offering (in Shares)	2,099,917
Shares issued in private placement			1,119,373						1,119,373		1,119,373
Shares issued in private placement (in Shares)	412,292
Shares issued in acquisition			5,662			(5,662)
Share issuance costs			(522,460)						(522,460)		(522,460)
Stock-based compensation						311,995			311,995		311,995
Cumulative translation adjustment							(1,630)		(1,630)		(1,630)
Loss and comprehensive loss								(11,219,803)	(11,219,803)	(450,894)	(11,670,697)
Balance at Dec. 31, 2022			122,353,525		28,247	14,506,758	154,970	(125,182,412)	11,861,088	(6,383,129)	5,477,959
Balance (in Shares) at Dec. 31, 2022	4,172,171	338
Shares issued in public offering			2,250,000						2,250,000		2,250,000
Shares issued in public offering (in Shares)	2,500,000
Exercise of warrants			4,446,200						4,446,200		4,446,200
Exercise of warrants (in Shares)	4,042,000
Share issuance costs			(226,544)						(226,544)		(226,544)
Stock-based compensation						(1,154,308)			(1,154,308)		(1,154,308)
Cumulative translation adjustment							28,383		28,383		28,383
Loss and comprehensive loss								(4,593,482)	(4,593,482)	(617,546)	(5,211,028)
Balance at Sep. 30, 2023			$ 128,823,181		$ 28,247	$ 13,352,450	$ 178,353	$ (129,775,894)	$ 12,606,337	$ (7,000,675)	$ 5,605,662
Balance (in Shares) at Sep. 30, 2023	10,714,171	338

Condensed Interim Consolidate_5

Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Loss for the period	$ (5,211,028)	$ (10,091,635)
Proceeds from office security deposit	100,000
Items not affecting cash:
Amortization (Note 7)	135,883	215,234
Amortization of intangible assets (Note 10)	1,983,137	1,896,787
Finance expense		60,280
Loss on sale of equipment	51,770
Accrued interest	2,582	17,456
Effect of foreign exchange	(3,196)	3,180
Change in fair value of warrant liability		(361,055)
Share-based compensation	(1,154,308)	1,255,588
Changes in non-cash working capital items:
Receivables	31,463	37,560
Prepaids	(972)	85,496
Deferred revenue	(35,799)	(85,969)
Accounts payable and accrued liabilities	(258,451)	(103,796)
Cash used in operating activities	(4,358,920)	(7,070,874)
FINANCING ACTIVITIES
Repayment of notes payable – related party	(821,292)	(64,550)
Proceeds from warrant exercises	4,446,200
Proceeds from share issuances	2,250,000	10,032,360
Payments for lease liabilities	(131,142)	(194,397)
Payments of share issuance costs	(380,788)	(1,214,201)
Cash provided by financing activities	5,362,978	8,559,212
INVESTING ACTIVITIES
Purchase of equipment		(40,211)
Proceeds from sale of equipment	4,899
Development of intangible assets	(19,005)	(2,096,982)
Cash used in investing activities	(14,106)	(2,137,193)
Change in cash during the period	989,952	(648,855)
Cash - Beginning of period	1,178,846	1,678,156
Cash - End of period	$ 2,168,798	$ 1,029,301

Nature of Operations

Nature of Operations	9 Months Ended
	Sep. 30, 2023
Nature of Operations [Abtsract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS Versus Systems Inc. (the “Company”) was continued under the Business Corporations Act (British Columbia) effective January 2, 2007. The Company’s head office and registered and records office is 1558 West Hastings Street, Vancouver, BC, V6C 3J4, Canada. The Company’s common stock is traded on the NASDAQ under the symbol “VS”. The Company’s Unit A warrants are traded on NASDAQ under “VSSYW”. On November 9, 2022, the Company completed a one-for-15 reverse stock split of the Company’s common shares. All share and per share data are presented to reflect the reverse share split on a retroactive basis. The Company is engaged in the technology sector and has developed a proprietary prizing and promotions tool allowing game developers and creators of live events, games, apps, and other content to offer real world prizes inside their content. The ability to win prizes drives increased levels of consumer engagement creating an attractive platform for advertisers. In June 2021, the Company completed its acquisition of multimedia, production, and interactive gaming company Xcite Interactive, a provider of online audience engagement through its owned and operated XEO technology platform. The company partners with multiple professional sports franchises across Major League Baseball (MLB), National Hockey League (NHL), National Basketball Association (NBA) and the National Football League (NFL) as well as the Olympics, World Cup, and other global sporting events to drive in-stadium audience engagement as well as a software licensing business to drive audience engagement. These condensed interim consolidated financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations. Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As of September 30, 2023, the Company has not achieved positive cash flow from operations and is not able to finance day to day activities through operations and as such, there is substantial doubt as to the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds therefrom and/or raise equity capital or borrowings sufficient to meet current and future obligations. These condensed interim consolidated financial statements do not include any adjustments as to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION Statement of compliance These condensed interim consolidated financial statements, including comparatives, have been prepared in accordance with International Audit Standards (IAS) 34, Interim Financial Reporting, as issued by the International Accounting Standards Board (IASB) and the interpretations of the IFRS Interpretations committee. They do not include all disclosures required by International Financial Reporting Standards (IFRS) for annual financial statements, and therefore should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2022, prepared in accordance with IFRS as issued by the IASB. These condensed interim consolidated financial statements were authorized for issue by the Board of Directors on November 14, 2023. Basis of measurement These condensed interim consolidated financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value. In addition, these condensed interim consolidated financial statements have been prepared using the accrual basis of accounting except for cash flow information. Functional and presentation currency These condensed interim consolidated financial statements are presented in United States dollars, unless otherwise noted, which is the functional currency of the Company and its subsidiaries. Basis of consolidation These condensed interim consolidated financial statements include the accounts of Versus Systems Inc. and its subsidiaries, from the date control was acquired. Control exists when the Company possesses power over an investee, has exposure to variable returns from the investee and has the ability to use its power over the investee to affect its returns. All inter-company balances and transactions, and any unrealized income and expenses arising from inter-company transactions, are eliminated on consolidation. For partially owned subsidiaries, the interest attributable to non-controlling shareholders is reflected in non-controlling interest. Adjustments to non-controlling interest are accounted for as transactions with owners and adjustments that do not involve the loss of control are based on a proportionate amount of the net assets of the subsidiary. Name of Subsidiary Place of Incorporation Proportion of Principal Activity Versus Systems (Holdco) Inc. United States of America 81.9 % Holding Company Versus Systems UK, Ltd. United Kingdom 81.9 % Sales Company Versus LLC United States of America 81.9 % Technology Company Xcite Interactive, Inc. United States of America 100.0 % Technology Company Significant Accounting Judgments, Estimates and Assumptions The preparation of these condensed interim 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 condensed interim consolidated financial statements. Estimates and assumptions are continually evaluated and are based on historical experience and management’s assessment of current events and other facts and circumstances that are considered to be relevant. Actual results could differ from these 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, the following: i) Deferred tax assets, including those arising from un-utilized tax losses, require management to assess the likelihood that the Company will generate sufficient taxable earnings in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend on management’s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to obtain tax deductions in future periods. To the extent that future cash flows and taxable income differ significantly from estimates, the ability of the Company to realize the net deferred tax assets recorded at the reporting date could be impacted. ii) Economic recoverability and probability of future economic benefits of intangible assets Management has determined that intangible asset costs which were capitalized may have future economic benefits and may be economically recoverable. Management uses several criteria in its assessments of economic recoverability and probability of future economic benefits including anticipated cash flows and estimated economic life. iii) Valuation of share-based compensation The Company uses the Black-Scholes Option Pricing Model for valuation of share-based compensation. Option pricing models require the input of subjective assumptions including expected price volatility, interest rate, and forfeiture rate. Input assumptions changes can materially affect the fair value estimate and the Company’s earnings and equity reserves. iv) Depreciation and Amortization The Company’s intangible assets and equipment are depreciated and amortized on a straight-line basis, taking into account the estimated useful lives of the assets and residual values. Changes to these estimates may affect the carrying value of these assets, net loss, and comprehensive income (loss) in future periods. v) Determination of functional currency The functional currency of the Company and its subsidiaries is the currency of the primary economic environment in which each entity operates. Determination of the functional currency may involve certain judgments to determine the primary economic environment. The functional currency may change if there is a change in events and conditions which determines the primary economic environment. vi) Revenue Recognition The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand-alone selling price, for each distinct performance obligation. vii) Subsequent Valuation of Intangibles Assets and Goodwill The Company used three generally accepted principles to calculate the fair value of acquired intangible assets and goodwill from the Xcite acquisition: the income approach, the market approach, and the cost approach. The calculated fair value of each acquired asset is used in the Company’s annual impairment testing. Impairment loss is the amount by which the carrying amount of an asset or cash-generating unit (CGU) exceeds its recoverable amount. Recoverable amount is the higher of an asset’s fair value less costs of disposal and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset or CGU.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	3. SIGNIFICANT ACCOUNTING POLICIES Basic and diluted loss per share Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and warrants excluded from diluted loss per share as of September 30, 2023 totalled 1,881,669 (December 31, 2022 – 7,081,173). Property and equipment Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight-line method over the period indicated below: Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income (loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. Measurement The following table shows the classification of financial instruments: Financial assets/liabilities Classification IFRS 9 Cash FVTPL Receivables Amortized cost Restricted deposit Amortized cost Deposit Amortized cost Accounts payable and accrued liabilities Amortized cost Notes payable Amortized cost Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in the period in which they arise. Impairment of financial assets at amortized cost An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not exceed what the amortized cost would have been had the impairment not been recognized. Intangible assets excluding goodwill Derecognition of financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in profit or loss. As at September 30, 2023, the Company does not have any derivative financial assets and liabilities. Intangible assets acquired separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research activities is recognized as an expense in the period in which it is incurred. Intangibles with a finite useful life are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors. If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life of the intangible to the Company, the useful life is considered indefinite. Intangibles with a finite useful life are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company’s intangible asset is amortized on a straight-line basis over 3 years. In the year development costs are incurred, amortization is based on a half year. Goodwill The Company allocates goodwill arising from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed. Deferred financing costs Deferred financing costs consist primarily of direct incremental costs related to the Company’s public offering of its common stock. Upon completion of the Company’s financing any deferred costs are offset against the proceeds. The Company incurred $0 during the year ended December 31, 2022, and $154,244 during the period ended September 30, 2023. Impairment of intangible assets excluding goodwill An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) the intention to complete the intangible asset and use or sell it; (c) the ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) the ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed. Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible asset can be recognized, development costs are recognized as an expense in the period in which it is incurred. At the end of each reporting period, the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset belongs is estimated in order to determine the extent of the impairment losses (if any). Where a reasonable and consistent basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs for which a reasonable and consistent allocation basis can be identified. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount. Where impairment losses subsequently reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset (or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss. Income taxes Tax expense recognized in profit or loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity. Current income tax Current income tax assets and/or liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period. Deferred income tax Deferred income taxes are calculated based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they are enacted or substantively enacted by the end of the reporting period. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively. Leases Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities arising from a lease are initially measured on a present value basis. Right-of-use assets are measured at cost comprising the following: - the amount of the initial measurement of lease liability; - any lease payments made at or before the commencement date less any lease incentives received - any initial direct costs; and - restoration costs. The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. As of September 30, 2023, the Company operates using a fully remote workforce and does not have any long-term lease agreements for office space or other long-term assets. As such, there are no lease liabilities or right-of-use assets recognized. Lease liability The lease liability is subsequently measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account for any identified impairment loss. As a practical expedient, IFRS 16 permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components. Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements of income and comprehensive income. Provisions A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. Government grants Government grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the asset. Non-controlling interest Non-controlling interest in the Company’s less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is measured at the fair value of the non-controlling entity’s contribution into the related subsidiary. Subsequent to the original transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest’s share of changes to the subsidiary’s equity. Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling interest is adjusted to reflect the change in the non-controlling interest’s relative interest in the subsidiary, and the difference between the adjustment to the carrying amount of non-controlling interests and the Company’s share of proceeds received and/or consideration paid is recognized directly in equity and attributed to owners of the Company. 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 most 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 private placements is determined to be the more easily measurable component and are valued at their fair value. 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 the warrant reserve. Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the transaction. Warrants that are part of units are assigned a value based on the residual value, if any, and included in reserves. As of February 1, 2021, the warrants were considered a derivative liability since the obligation to issue shares was not fixed in the Company’s functional currency. The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive loss beginning February 1, 2021 when the Company changed its functional currency. As of September 30, 2023, the associated warrants have expired and the remaining balance of the warrant liability is $0. The Company uses the Black-Scholes Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes in the input assumptions can materially affect the fair value estimate and the Company’s earnings and equity reserves. Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration paid for the shares on the exercise of stock options is credited to capital stock. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received. Revenue recognition In general, the Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there are no significant remaining performance obligations for each of the Company’s activities as described below. Foreseeable losses, if any, are recognized in the year or period in which the loss is determined. The Company earns revenue in three primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance of custom-built software or other professional services, or 3) the sale of advertising. The Company recognizes SAAS revenues from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by contract and can be periodic or one-time payments. The Company recognizes revenues received from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes revenue by measuring the progress toward complete satisfaction of that performance obligation. For revenues received from the sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company’s revenue sharing agreements. The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand-alone selling price, for each distinct performance obligation. As the Company’s performance obligations are satisfied within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract. Deferred revenue Revenue recognition of sales is recorded on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue based on the proportion of time remaining under the service arrangement as of the reporting date. Foreign exchange The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates. Foreign currency transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange. At the end of each reporting period, the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized in other comprehensive income and accumulated in equity within the currency translation reserve. Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) and represents the change in shareholders’ equity (deficit) which results from transactions and events from sources other than the Company’s shareholders. Comprehensive loss differs from net loss for the period ended September 30, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the year ended December 31, 2022 due to the effects of foreign translation gains and losses.

Change in Functional and Presen

Change in Functional and Presentation Currency	9 Months Ended
	Sep. 30, 2023
Change in Functional and Presentation Currency [Abstract]
CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY	4. CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY The Company changed its functional currency from the Canadian dollar (CAD) to the United States dollar (USD) as of February 1, 2021. The change in functional currency coincided with the January 2021 initial public offering and listing on the Nasdaq. Considering Versus’ business activities, comprised primarily of United States dollar revenue and expenditures as well as United States dollar denominated financings, management determined that the functional currency of the Company is the United States dollar. All assets, liabilities, share capital, and other components of shareholders’ equity (deficit) were translated into United States dollars at the exchange rate at the date of change. These changes have been accounted for prospectively. Concurrent with the change in functional currency, on February 1, 2021, the Company changed its presentation currency from the Canadian dollar to the United States dollar. This change in presentation currency is to better reflect the Company’s business activities, comprised primarily of United States dollar transactions. The condensed interim consolidated financial statements for all periods presented have been translated into the new presentation currency in accordance with IAS 21, The Effects of Changes in Foreign Exchange Rates. The condensed interim consolidated statements of loss and comprehensive loss have been translated into the presentation currency using the average exchange rates prevailing during each quarterly reporting period. All assets and liabilities previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of 0.782 CAD/USD. As a practical measure, the comparative shareholders’ equity (deficit) balances were translated at the February 1, 2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income in the foreign currency translation reserve. The effect of applying different exchange rates for the change in functional currency and presentation currency have been included as a reconciling item within the statement of changes in shareholders’ equity (deficit) as at February 1, 2021.

Receivables

Receivables	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
RECEIVABLES	5. RECEIVABLES As of September 30, 2023, accounts receivable consists of customer receivables of $3,363 (net an allowance for doubtful accounts of $400) and GST receivable of $25,923. As of December 31, 2022, accounts receivable consists of customer receivables of $46,592 (net an allowance for doubtful accounts of $6,100) and GST receivable of $14,157.

Restricted Deposit

Restricted Deposit	9 Months Ended
	Sep. 30, 2023
Restricted Deposit [Abstract]
RESTRICTED DEPOSIT	6. RESTRICTED DEPOSIT As at September 30, 2023, restricted deposits consisted of $8,516 (December 31, 2022 - $8,489) held in a guaranteed investment certificate as collateral for a corporate credit card.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	7. PROPERTY AND EQUIPMENT Computers Right of Use Asset Total ($) ($) ($) Cost At December 31, 2021 181,390 913,405 1,094,795 Additions 65,329 - 65,329 At December 31, 2022 246,719 913,405 1,160,124 Additions - - - Disposals (192,361 ) - (192,361 ) At September 30, 2023 54,358 913,405 967,763 Accumulated amortization At December 31, 2021 113,079 654,771 767,850 Amortization for the period 39,667 179,766 219,433 At December 31, 2022 152,746 834,537 987,283 Amortization for the period 22,344 78,868 101,212 Disposals (135,692 ) - (135,692 ) At September 30, 2023 39,398 913,405 952,803 Carrying amounts At December 31, 2021 68,311 258,634 326,945 At December 31, 2022 93,973 78,868 172,841 At September 30, 2023 14,960 - 14,960 On April 30, 2023, the Company vacated its leased office space in Los Angeles, CA in accordance with the termination of the lease. Upon vacating the office space, the Company sold or disposed of excess office furniture and equipment, including a majority of the Company’s computers that are no longer needed by the current workforce. As of September 30, 2023, the Company operates using a fully remote workforce and does not have any long-term lease agreements for office space or other long-term assets. As such, the remaining right-of-use asset balance is $0.

Non-Controlling Interest in Ver

Non-Controlling Interest in Versus LLC	9 Months Ended
	Sep. 30, 2023
Non-Controlling Interest in Versus LLC [Abstract]
NON-CONTROLLING INTEREST IN VERSUS LLC	8. NON-CONTROLLING INTEREST IN VERSUS LLC As of December 31, 2018, the Company held a 41.3% ownership interest in Versus LLC, a privately held limited liability company organized under the laws of the state of Nevada. The Company consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology company that is developing a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games to their players. On May 21, 2019, the Company acquired an additional 25.2% interest in Versus LLC in exchange for 38,268 common shares of the Company and 19,134 share purchase warrants. The common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result, the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884 against reserves. The effect on non-controlling interest was a reduction of $2,053,199. On June 21, 2019, the Company acquired an additional 0.3% interest in Versus LLC in exchange for 189 common shares of the Company and 95 share purchase warrants. The common shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves. The effect on non-controlling interest was a reduction of $19,433. On March 1, 2022, the Company acquired an additional 15.1% interest in Versus LLC in exchange for 11,441 common shares of the Company. The common shares were determined to have a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337. The following table presents summarized financial information before intragroup eliminations for the non-wholly owned subsidiary as of September 30, 2023 and September 30, 2022 and the nine month periods then ended: 2023 2022 Non-controlling interest percentage 18.1% 18.1% ($) ($) Assets Current 947,592 863,885 Non-current 1,646,934 3,083,039 2,594,226 3,946,924 Liabilities Current 170,543 752,003 Non-current 43,183,941 37,355,830 43,354,484 38,107,833 Net liabilities (40,760,259 ) (34,160,909 ) Non-controlling interest (7,000,675 ) (5,932,235 ) Net loss (3,411,858 ) (7,621,560 ) Net loss attributed to non-controlling interest (401,588 ) (1,686,991 )

Acquisition of Xcite Interactiv

Acquisition of Xcite Interactive, Inc.	9 Months Ended
	Sep. 30, 2023
Acquisition of Xcite Interactive, Inc. Disclosure [Abstract]
ACQUISITION OF XCITE INTERACTIVE, INC.	9. ACQUISITION OF XCITE INTERACTIVE, INC. A) Summary of the Acquisition On June 3, 2021, the Company closed its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional 2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional $2,865 on July 26, 2021. The acquisition was accounted for using the acquisition method pursuant to IFRS 3, “Business Combinations”. Under the acquisition method, assets and liabilities are measured at their estimated fair value on the date of acquisition with the exception of income tax, stock-based compensation, lease liabilities and ROU assets. The total consideration was allocated to the tangible and intangible assets acquired and liabilities assumed. The following table summarizes the details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition. B) Consideration Common shares $ 12,890,029 Cash 112,225 Working capital adjustment (163,902 ) PPP shares 346,031 Total Consideration $ 13,184,383 Identifiable Assets Acquired and Liabilities Assumed Cash $ 27,124 Accounts Receivable 37,719 Property, Plant and Equipment 34,496 Intangible Assets 7,140,000 Other Assets 12,409 Accounts Payable and Accrued Liabilities (524,853 ) Other Liabilities (123,171 ) Total Identifiable Assets $ 6,603,724 Goodwill $ 6,580,659 Goodwill recognized was attributable to the synergies expected to be achieved. Goodwill was not deductible for tax purposes. C) Impairment of Goodwill and Intangible Assets The Company conducts an annual impairment analysis in accordance with IAS 36 Impairment of Assets. A number of factors influenced the performance of Xcite Interactive in 2022 and beyond, including reduced revenue projections, the time and cost involved in creating custom games, the departure of key Xcite employees, and the competitive landscape of the fan engagement industry. As a result, the Company engaged a third-party to conduct an impairment analysis as of December 31, 2022. The analysis determined that the recoverable amount was $4,425,000 resulting in an impairment of $8,254,000. The goodwill balance of $6,580,660 was written down to $0. The additional impairment of $1,673,340 was attributed on a pro-rata basis to the intangible assets related the Xcite acquisition. These assets include customer relationships, tradename, and developed technology. D) Revenue and Profit Contribution The acquired business contributed revenues of $216,296 and $770,251 for the nine month period ended September 30, 2023 and 2022, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2023
Intangible Assets [Abstract]
INTANGIBLE ASSETS	10. INTANGIBLE ASSETS Intangible assets are comprised of a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games to their players. The Company continues to develop new apps, therefore additional costs were capitalized during the nine month period ended September 30, 2023. Software Customer Tradename Developed Total Cost At December 31, 2021 12,251,450 4,840,000 750,000 1,550,000 19,391,450 Additions 2,496,621 - - - 2,496,621 Impairments - (1,194,378 ) (235,555 ) (243,407 ) (1,673,340 ) At December 31, 2022 14,748,071 3,645,622 514,445 1,306,593 20,214,731 Additions 19,006 - - - 19,006 At September 30, 2023 14,767,077 3,645,622 514,445 1,306,593 20,223,737 Accumulated amortization At December 31, 2021 9,614,894 345,715 - 58,333 10,218,942 Amortization 1,729,326 691,430 - 516,667 2,937,423 At December 31, 2022 11,334,220 1,037,145 - 775,000 13,156,365 Amortization 1,361,639 265,797 - 355,701 1,983,137 At September 30, 2023 12,705,859 1,302,942 - 1,130,701 15,139,502 Carrying amounts At December 31, 2021 2,636,556 4,494,285 750,000 1,291,667 9,172,507 At December 31, 2022 3,403,851 2,608,477 514,445 531,593 7,058,366 At September 30, 2023 2,061,218 2,342,680 514,445 175,892 5,094,235

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2023
Accounts Payable and Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	11. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES The Company’s accounts payable and accrued liabilities are comprised of the following: September 30, December 31, ($) ($) Accounts payable (Note 12) 44,339 138,276 Due to related parties (Note 12 and Note 14) 194,475 304,623 Accrued liabilities (Note 12) 24,747 79,113 263,561 522,012

Notes Payable _ Related Party

Notes Payable – Related Party	9 Months Ended
	Sep. 30, 2023
Notes Payable Related Party [Abstract]
NOTES PAYABLE – RELATED PARTY	12. NOTES PAYABLE – RELATED PARTY During the nine month period ended September 30, 2023, the Company repaid $821,292 of principal. As at September 30, 2023, the Company had recorded $5,302 in accrued interest which was included in accounts payable and accrued liabilities. During the year ended December 31, 2022, the Company repaid $64,550 of principal. As at December 31, 2022, the Company had recorded $23,456 in accrued interest which was included in accounts payable and accrued liabilities. During the nine month period ended September 30, 2023, the Company recorded finance expense of $0 (December 31, 2022 - $60,770). As of September 30, 2023, all notes are fully accreted. Amount ($) Balance, December 31, 2021 2,786,183 Foreign currency adjustment (177,690 ) Repayments (64,550 ) Finance expense 60,770 Balance, December 31, 2022 2,604,713 Foreign currency adjustment 8,119 Repayments (821,292 ) Balance, September 30, 2023 1,791,540 Current 1,791,540 Non-current 0

Share Capital and Reserves

Share Capital and Reserves	9 Months Ended
	Sep. 30, 2023
Share Capital and Reserves [Abstract]
SHARE CAPITAL AND RESERVES	13. SHARE CAPITAL AND RESERVES a) Authorized share capital We are authorized to issue an unlimited number of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of September 30, 2023, there were 338 Class A Shares issued and outstanding. b) Issued share capital During the nine month period ended September 30, 2023, the Company: i) Issued 2,500,000 shares at a price of $0.90 per share for total proceeds of $2,250,000 in a registered direct offering. In connection with the offering, the Company incurred $226,544 in issuance costs as part of the transaction. ii) Issued 4,042,000 common shares pursuant to exercise of 4,042,000 warrants at a price of $1.10 per share for total proceeds of $4,446,200. Escrow At September 30, 2023, 21 common shares (December 31, 2022 – 21) of the Company are held in escrow due to misplaced share certificates originally issued to three individual shareholders. During the year ended December 31, 2022, the Company: i) Issued 291,667 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. In connection with the offering, the Company incurred $900,720 in issuance costs as part of the transaction. ii) Issued 11,441 shares, which were converted from Versus Holdco shares. iii) Issued 39,375 shares at a price of $22.20 per unit for total proceeds of $874,125 as a result of the underwriter exercising the overallotment. iv) Issued 4,196 shares related to the Xcite acquisition and the vesting of key employee shares. v) Issued 276,334 units at a price of $7.80 per unit for total proceeds of $2,155,195. The offering consisted of 140,000 common shares and 136,334 pre-funded warrants. In connection with the offering, the Company incurred $313,482 in issuance costs as part of the transaction. vi) Issued 412,293 shares at $2.72 per share in a private placement offering for total proceeds of $1,119,373. vii) Issued 2,100,000 units at a price of $1.00 per unit for total proceeds of $2,099,866. The offering consisted of 300,000 common shares and 1,800,000 pre-funded warrants. In connection with the offering, the Company incurred $522,460 in issuance costs as part of the transaction. c) Stock options The Company may grant incentive stock options to its officers, directors, employees, and consultants. The Company has implemented a rolling Stock Option Plan (the “Plan”) whereby the Company can issue up to 10% of the issued and outstanding common shares of the Company. Options have a maximum term of ten years and vesting is determined by the Board of Directors. A continuity schedule of outstanding stock options is as follows: Number Weighted Average ($) Balance –December 31, 2021 129,451 63.60 Granted 104,520 6.19 Exercised - - Forfeited (6,183 ) 92.81 Balance –December 31, 2022 227,788 37.13 Granted 400,000 0.90 Exercised - - Forfeited (157,654 ) 25.47 Balance – September 30, 2023 470,134 10.21 During the nine months ended September 30, 2023, 400,000 stock options were granted by the Company. During the nine months ended September 30, 2023, the Company recorded a share-based compensation adjustment of ($1,154,308) (September 30, 2022 - $1,255,588) relating to options forfeited as a result of the Company’s corporate restructuring in January 2023. During the year ended December 31, 2022, 104,520 stock options were granted by the Company. During the year ended December 31, 2022, the Company recorded share-based compensation of $1,567,583 relating to options vested during the period. The Company used the following assumptions in calculating the fair value of stock options for the period ended: September 30, December 31, Risk-free interest rate 3.93% 2.14% – 4.03% Expected life of options 5.0 years 5.0 years Expected dividend yield Nil Nil Volatility 132.65% 96.90% – 112.40% At September 30, 2023, the Company had incentive stock options outstanding as follows: Expiry Date Options Outstanding Exercise Price Weighted Average ($) (years) April 2, 2024 6,877 37.80 0.50 June 27, 2024 417 38.40 0.75 September 27, 2024 15,418 67.95 1.00 October 22, 2024 834 60.45 1.08 July 24, 2025 8,873 44.70 1.83 July 31, 2025 8,761 44.70 1.83 August 10, 2025 833 44.70 1.92 June 1, 2026 3,788 105.60 2.67 June 29, 2026 700 84.75 2.75 August 19, 2026 23,990 63.00 2.92 May 10, 2027 230 11.85 3.67 August 17, 2027 51,465 6.00 3.92 September 20, 2027 2,240 3.45 4.00 February 13, 2028 345,708 0.90 4.50 470,134 10.21 4.05 d) Share purchase warrants A continuity schedule of outstanding share purchase warrants is as follows: Number Weighted Average Exercise Price Outstanding ($) Balance – December 31, 2021 299,077 102.45 Exercised - - Expired (186,586 ) 96.30 Issued 5,166,044 3.42 Balance – December 31, 2022 5,278,535 5.74 Exercised (4,042,000 ) 1.10 Expired - - Issued 175,000 0.90 Balance – September 30, 2023 (1) 1,411,535 18.44 (1) Unit A warrant balance is 1,687,341 as of September 30, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants. During the nine month period ended September 30, 2023, the Company: i) Issued 175,000 placement agent warrants in conjunction with a registered direct offering on February 2, 2023, with an exercise price of $0.90 per share. During the year ended December 31, 2022, the Company: i) Completed a public offering on February 28, 2022, and issued 291,669 units at a price of $24.00 per unit for total proceeds of $7,000,000. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. ii) Issued 39,375 units on March 24, 2022, at a price of $22.20 per unit for total proceeds of $874,125 because the underwriter exercised its overallotment option. Each unit consisted of one common share and one warrant, to purchase one common share at $28.80 per share until February 28, 2027. iii) Issued 414,500 warrants on July 18, 2022, to purchase common shares, each exercisable for one common share at an exercise price of $7.80 per share in an offer to an investor. iv) Completed a public offering on December 9, 2022 and issued 2,100,000 units for total proceeds of $2,099,866. Each unit consists of (1) either (a) one common share or (b) one pre-funded warrant to purchase one common share and (2) two warrants to purchase one common share each, at a public offering price of $1.00 per unit. The unit will have an exercise price of $1.10 per share, are exercisable immediately upon issuance, and will expire five years following the date of issuance. An additional 220,500 warrants were provided to placement agents with an exercise price of $1.25 per share. The Company used the following assumptions in calculating the fair value of the warrants for the period ended: September 30, Risk-free interest rate 4.13% - 4.49% Expected life of warrants 2.58 – 4.67 years Expected dividend yield Nil Volatility 132.78% Weighted average fair value per warrant $0.21 At September 30, 2023, the Company had share purchase warrants outstanding as follows: Expiry Date Warrants Outstanding Exercise Price Weighted Average Remaining Life ($) (years) January 20, 2026 (1) 112,491 112.50 2.33 February 28, 2027 331,044 28.80 3.42 December 6, 2027 220,500 1.25 4.17 December 9, 2027 158,000 1.10 4.17 January 18, 2028 414,500 7.80 4.33 February 2, 2028 175,000 0.90 4.42 1,411,535 18.44 3.92 (1) Unit A warrant balance is 1,687,341 as of September 30, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	14. RELATED PARTY TRANSACTIONS The following summarizes the Company’s related party transactions, not disclosed elsewhere in these condensed interim consolidated financial statements, during the nine months ended September 30, 2023 and 2022. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and certain directors and officers and companies controlled or significantly influenced by them. Key Management Personnel 2023 2022 ($) ($) Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 263,477 267,542 Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 273,197 276,456 Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. 54,518 172,094 Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 231,999 233,579 Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. 199,459 223,862 Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 179,959 156,709 Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. 70,353 435,267 Total 1,272,962 1,765,508 Other Related Party Payments Office sharing and occupancy costs of $56,542 during the nine months ended September 30, 2023 (December 31, 2022 - $64,741) were paid or accrued to a corporation that shares management in common with the Company. Amounts Outstanding a) At September 30, 2023, a total of $194,475 (December 31, 2022 - $304,623) was included in accounts payable and accrued liabilities owing to officers, directors, or companies controlled by them. These amounts are unsecured and non-interest bearing (Note 11). b) At September 30, 2023, a total of $1,791,540 (December 31, 2022 - $2,604,713) of notes are payable to a director of the Company (Note 12).

Financial Instruments and Risk

Financial Instruments and Risk Management	9 Months Ended
	Sep. 30, 2023
Financial Instruments and Risk Management [Abstract]
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	15. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT Financial risk management 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 or liabilities; Level 2 – Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly; and Level 3 – Inputs that are not based on observable market data. The Board of Directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The Company’s financial instruments consist of cash, receivables, restricted deposit, accounts payable and accrued liabilities and notes payable. The fair value of cash, receivables, accounts payable and accrued liabilities approximate their book values because of the short-term nature of these instruments. Credit risk Credit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company has no material counterparties to its financial instruments with the exception of the financial institutions which hold its cash. The Company manages its credit risk by ensuring that its cash is placed with a major financial institution with strong investment grade ratings by a primary ratings agency. The Company’s receivables consist of goods and services due from customers and tax due from the Canadian government. Financial instrument risk exposure The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board approves and monitors the risk management processes. Liquidity risk The Company’s cash is invested in business accounts which are available on demand. The Company has raised additional capital during the nine months ended September 30, 2023. Interest rate risk The Company’s bank account earns interest income at variable rates and the notes payable bear interest at the prime lending rate. The fair value of its portfolio is relatively unaffected by changes in short-term interest rates. A 1% change in interest rates would have no significant impact on profit or loss for the nine month period ended September 30, 2023. Foreign exchange risk Foreign currency exchange rate risk is the risk that the fair value of financial instruments or future cash flows will fluctuate because of changes in foreign exchange rates. The Company operates in Canada and the United States. The Company was exposed to the following foreign currency risk as at September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 ($) ($) Cash 1,148,437 245,858 Accounts payable and accrued liabilities (87,810 ) (93,630 ) 1,060,627 152,228 As at September 30, 2023, with other variables unchanged, , a +/- 10% change in the United States dollar to Canadian dollar exchange rate would impact the Company’s net loss by $106,100 (December 31, 2022 - $15,200).

Management of Capital

Management of Capital	9 Months Ended
	Sep. 30, 2023
Management of Capital [Abstract]
MANAGEMENT OF CAPITAL	16. Management of Capital The Company manages its capital structure and makes adjustments to it, based on the funds available to the Company. Capital consists of items within equity (deficit). The Board of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company's management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements. The Company remains dependent on external financing to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional amounts as needed until the business generates sufficient revenues to be self-sustaining. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. In order to maximize ongoing corporate development efforts, the Company does not pay out dividends. The Company’s investment policy is to keep its cash treasury invested in certificates of deposit with major financial institutions. There have been no changes to the Company’s approach to capital management during the nine month period ended September 30, 2023.

Geographical Segmented Informat

Geographical Segmented Information	9 Months Ended
	Sep. 30, 2023
Geographical Segmented Information [Abstract]
GEOGRAPHICAL SEGMENTED INFORMATION	17. GEOGRAPHICAL SEGMENTED INFORMATION The Company is engaged in three business activities, the live events business, which includes partnering with multiple professional sports franchises to drive in-stadium audience engagement; a software licensing business creating a recurring revenue stream; and a business-to-business software platform that allows video game publishers and developers to offer prize-based matches of their games to their players. Details of identifiable assets by geographic segments are as follows: Restricted Deposits Goodwill Property Intangible September 30, 2023 Canada $ 8,516 $ - $ - $ - $ - USA - - - 14,960 5,094,235 $ 8,516 $ - - $ 14,960 $ 5,094,235 September 30, 2022 Canada $ 8,388 $ - $ - $ - $ - USA - 100,000 6,580,660 226,213 9,372,537 $ 8,388 $ 100,000 6,580,660 $ 226,213 $ 9,372,537

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	18. SUPPLEMENTAL CASH FLOW INFORMATION September 30, September 30, ($) ($) Non-cash investing and financing activities: Shares issued to acquire Holdco shares - 11,441 Shares issued in connection with Xcite acquisition - 4,196

Lease Obligations and Commitmen

Lease Obligations and Commitments	9 Months Ended
	Sep. 30, 2023
Lease Obligations and Commitments [Abstract]
LEASE OBLIGATIONS AND COMMITMENTS	19. LEASE OBLIGATIONS AND COMMITMENTS Lease Liabilities $ Lease liabilities recognized as of January 1, 2022 367,884 Lease payments made (260,184 ) Interest expense on lease liabilities 20,860 Lease liabilities recognized as of January 1, 2023 128,560 Lease payments made (131,576 ) Interest expense on lease liabilities 3,016 0 Less: current portion (0 ) At September 30, 2023 – non-current portion 0 On August 1, 2015, the Company entered into a cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $7,000 plus GST per month. On September 6, 2017, the Company entered into a rental agreement for office space in Los Angeles, California. Under the terms of the agreement the Company paid $17,324 per month commencing on October 1, 2017 until April 30, 2023. On April 30, 2023, the Company vacated its leased office space in Los Angeles, CA in accordance with the termination of the lease. As of September 30, 2023, the Company operates using a fully remote workforce and does not have any long-term lease agreements for office space or other long-term assets. As such, the remaining right-of-use asset balance is $0.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	20. SUBSEQUENT EVENTS The Company has evaluated subsequent events after the balance sheet date of September 30, 2023 through November 14, 2023, the date the condensed interim consolidated financial statements were issued. Based upon its evaluation, management has determined that no subsequent events have occurred that would require recognition in the accompanying consolidated financial statements or disclosure in the notes thereto, except as follows: 1. Subsequent to September 30, 2023, the Company paid CAD $386,828 in notes payable to director Brian Tingle in full satisfaction of notes maturing in October 2023. 2. On October 17, 2023, the Company issued 13,043,490 shares at a price of $0.23 per share in a public offering. The gross proceeds to the Company from this offering are approximately $3,000,000, before deducting the placement agent's fees and other offering expenses payable by the Company. 3. On October 31, 2023, the Company settled the remaining notes payable to director Brian Tingle and repaid CAD $1,857,532.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Basic and diluted loss per share	Basic and diluted loss per share Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and warrants excluded from diluted loss per share as of September 30, 2023 totalled 1,881,669 (December 31, 2022 – 7,081,173).
Property and equipment	Property and equipment Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight-line method over the period indicated below: Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term
Financial instruments	Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income (loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. Measurement The following table shows the classification of financial instruments: Financial assets/liabilities Classification IFRS 9 Cash FVTPL Receivables Amortized cost Restricted deposit Amortized cost Deposit Amortized cost Accounts payable and accrued liabilities Amortized cost Notes payable Amortized cost Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in the period in which they arise. Impairment of financial assets at amortized cost An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment reversed does not exceed what the amortized cost would have been had the impairment not been recognized.
Intangible assets excluding goodwill	Intangible assets excluding goodwill Derecognition of financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in profit or loss. As at September 30, 2023, the Company does not have any derivative financial assets and liabilities. Intangible assets acquired separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research activities is recognized as an expense in the period in which it is incurred. Intangibles with a finite useful life are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors. If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows used to measure the fair value of the intangible asset, adjusted as appropriate for Company-specific factors discussed above, to determine the useful life for amortization purposes. If no regulatory, contractual, competitive, economic or other factors limit the useful life of the intangible to the Company, the useful life is considered indefinite. Intangibles with a finite useful life are amortized on the straight-line method unless the pattern in which the economic benefits of the intangible asset are consumed or used up are reliably determinable. The Company evaluates the remaining useful life of intangible assets each reporting period to determine whether any revision to the remaining useful life is required. If the remaining useful life is changed, the remaining carrying amount of the intangible asset will be amortized prospectively over the revised remaining useful life. The Company’s intangible asset is amortized on a straight-line basis over 3 years. In the year development costs are incurred, amortization is based on a half year.
Goodwill	Goodwill The Company allocates goodwill arising from business combinations to each cash generating unit (CGU) or group of CGUs that are expected to receive the benefits from the business combination. The carrying amount of the CGU or group of CGUs to which goodwill has been allocated is tested annually for impairment or when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Should there be a recovery in the value of a CGU, any impairment of goodwill previously recorded is not subsequently reversed.
Deferred Financing Costs	Deferred financing costs Deferred financing costs consist primarily of direct incremental costs related to the Company’s public offering of its common stock. Upon completion of the Company’s financing any deferred costs are offset against the proceeds. The Company incurred $0 during the year ended December 31, 2022, and $154,244 during the period ended September 30, 2023.
Impairment of intangible assets excluding goodwill	Impairment of intangible assets excluding goodwill An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) the intention to complete the intangible asset and use or sell it; (c) the ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) the ability to measure reliably the expenditure attributable to the intangible asset during its development. The amount initially recognized for internally-generated intangible assets is the sum of the costs incurred from the date when the intangible assets first meet the recognition criteria listed above. If no future economic benefit is expected before the end of the life of assets, the residual book value is expensed. Subsequent to initial recognition, internally-generated intangible assets are reported at cost. Where no internally-generated intangible asset can be recognized, development costs are recognized as an expense in the period in which it is incurred. At the end of each reporting period, the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered impairment losses. If any such indication exists, the recoverable amount of the cash-generating unit (CGU) to which the asset belongs is estimated in order to determine the extent of the impairment losses (if any). Where a reasonable and consistent basis of allocation can be identified, corporate assets (assets other than goodwill that contribute to the future cash flows of both the CGU under review and other CGUs) are also allocated to individual CGUs, or otherwise they are allocated to the smallest group of CGUs for which a reasonable and consistent allocation basis can be identified. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount. Where impairment losses subsequently reverse, the carrying amount of the asset (or CGU) is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment losses been recognized for the asset (or CGU) in prior years. A reversal of impairment losses is recognized immediately in profit or loss.
Income taxes	Income taxes Tax expense recognized in profit or loss comprises the sum of current tax and deferred tax not recognized in other comprehensive income or directly in equity.
Current income tax	Current income tax Current income tax assets and/or liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the condensed interim consolidated financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period.
Deferred income tax	Deferred income tax Deferred income taxes are calculated based on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they are enacted or substantively enacted by the end of the reporting period. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively.
Leases	Leases Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Company. Assets and liabilities arising from a lease are initially measured on a present value basis. Right-of-use assets are measured at cost comprising the following: - the amount of the initial measurement of lease liability; - any lease payments made at or before the commencement date less any lease incentives received - any initial direct costs; and - restoration costs. The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognizes a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. As of September 30, 2023, the Company operates using a fully remote workforce and does not have any long-term lease agreements for office space or other long-term assets. As such, there are no lease liabilities or right-of-use assets recognized.
Lease liability	Lease liability The lease liability is subsequently measured by increasing its carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect lease payments made. The right-of-use asset is depreciated over the shorter of the lease term and the useful life of the underlying asset. The Company applies IAS 36, Impairment of Assets, to determine whether the asset is impaired and account for any identified impairment loss. As a practical expedient, IFRS 16 permits a lease not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Company has not used this practical expedient, and accordingly allocates the consideration in the contract to lease and non-lease components based on the stand-alone price of the lease component and aggregate stand-alone price of the non-lease components. Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognized as an expense in the period in which the event or condition that triggers those payments occurs and are presented as such in the statements of income and comprehensive income.
Provisions	Provisions A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability.
Government grants	Government grants Government grants are recognized when there is reasonable assurance that the Company will comply with any conditions attached to the grant and the grant will be received. Government grants are recognized in profit or loss to offset the corresponding expenses on a systematic basis over the periods in which the Company recognizes expenses for the related costs for which the grants are intended to compensate, which in the case of grants related to assets requires setting up the grant as deferred income or deducting it from the carrying amount of the asset.
Non-controlling interest	Non-controlling interest Non-controlling interest in the Company’s less than wholly owned subsidiary is classified as a separate component of equity. On initial recognition, non-controlling interest is measured at the fair value of the non-controlling entity’s contribution into the related subsidiary. Subsequent to the original transaction date, adjustments are made to the carrying amount of non-controlling interest for the non-controlling interest’s share of changes to the subsidiary’s equity. Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non-controlling interest is adjusted to reflect the change in the non-controlling interest’s relative interest in the subsidiary, and the difference between the adjustment to the carrying amount of non-controlling interests and the Company’s share of proceeds received and/or consideration paid is recognized directly in equity and attributed to owners of the Company.
Valuation of equity units issued in private placements	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 most 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 private placements is determined to be the more easily measurable component and are valued at their fair value. 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 the warrant reserve.
Warrants issued in equity financing transactions	Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the transaction. Warrants that are part of units are assigned a value based on the residual value, if any, and included in reserves. As of February 1, 2021, the warrants were considered a derivative liability since the obligation to issue shares was not fixed in the Company’s functional currency. The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive loss beginning February 1, 2021 when the Company changed its functional currency. As of September 30, 2023, the associated warrants have expired and the remaining balance of the warrant liability is $0. The Company uses the Black-Scholes Option Pricing Model for valuation of share-based payments and derivative financial assets (e.g. investments in warrants). Option pricing models require the input of subjective assumptions including expected price volatility, interest rates, and forfeiture rates. Changes in the input assumptions can materially affect the fair value estimate and the Company’s earnings and equity reserves.
Share-based compensation	Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration paid for the shares on the exercise of stock options is credited to capital stock. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received.
Revenue recognition	Revenue recognition In general, the Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there are no significant remaining performance obligations for each of the Company’s activities as described below. Foreseeable losses, if any, are recognized in the year or period in which the loss is determined. The Company earns revenue in three primary ways: 1) the sales of software-as-a-service (SAAS) from its interactive production software platform, 2) development and maintenance of custom-built software or other professional services, or 3) the sale of advertising. The Company recognizes SAAS revenues from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by contract and can be periodic or one-time payments. The Company recognizes revenues received from the development and maintenance of custom-built software and other professional services provided upon the satisfaction of its performance obligation in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. Performance obligations can be satisfied either at a single point in time or over time. For those performance obligations that are satisfied at a single point in time, the revenue is recognized at that time. For each performance obligation satisfied over time, the Company recognizes revenue by measuring the progress toward complete satisfaction of that performance obligation. For revenues received from the sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the digital advertising inventory. The Company recognizes revenues upon the achievement of agreed-upon performance criteria for the advertising inventory, such as a number of views, or clicks. As the Company is acting as an agent in the transaction, the Company recognizes revenue from sales of advertising on a net basis, which excludes amounts payable to partners under the Company’s revenue sharing agreements. The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand-alone selling price, for each distinct performance obligation. As the Company’s performance obligations are satisfied within 12 months, the Company has elected the practical expedients under IFRS 15, which allows the Company not to record any significant financing component as a result of financing any of its arrangements and not to capitalize cost incurred to obtain a contract.
Deferred revenue	Deferred revenue Revenue recognition of sales is recorded on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue based on the proportion of time remaining under the service arrangement as of the reporting date.
Foreign exchange	Foreign exchange The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates. Foreign currency transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange. At the end of each reporting period, the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the rate of exchange at the date of the statement of financial position. Non-monetary assets and liabilities that are denominated in foreign currencies are translated at historical rates. Revenues and expenses that are denominated in foreign currencies are translated at the exchange rates approximating those in effect on the date of the transactions. Foreign currency translation gains and losses are recognized in other comprehensive income and accumulated in equity within the currency translation reserve.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) and represents the change in shareholders’ equity (deficit) which results from transactions and events from sources other than the Company’s shareholders. Comprehensive loss differs from net loss for the period ended September 30, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the year ended December 31, 2022 due to the effects of foreign translation gains and losses.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2023
Basis of Presentation [Abstract]
Schedule of Subsidiary	Adjustments to non-controlling interest are accounted for as transactions with owners and adjustments that do not involve the loss of control are based on a proportionate amount of the net assets of the subsidiary. Name of Subsidiary Place of Incorporation Proportion of Principal Activity Versus Systems (Holdco) Inc. United States of America 81.9 % Holding Company Versus Systems UK, Ltd. United Kingdom 81.9 % Sales Company Versus LLC United States of America 81.9 % Technology Company Xcite Interactive, Inc. United States of America 100.0 % Technology Company

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization	Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight-line method over the period indicated below: Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term
Schedule of Financial Instruments	The following table shows the classification of financial instruments: Financial assets/liabilities Classification IFRS 9 Cash FVTPL Receivables Amortized cost Restricted deposit Amortized cost Deposit Amortized cost Accounts payable and accrued liabilities Amortized cost Notes payable Amortized cost

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	Computers Right of Use Asset Total ($) ($) ($) Cost At December 31, 2021 181,390 913,405 1,094,795 Additions 65,329 - 65,329 At December 31, 2022 246,719 913,405 1,160,124 Additions - - - Disposals (192,361 ) - (192,361 ) At September 30, 2023 54,358 913,405 967,763 Accumulated amortization At December 31, 2021 113,079 654,771 767,850 Amortization for the period 39,667 179,766 219,433 At December 31, 2022 152,746 834,537 987,283 Amortization for the period 22,344 78,868 101,212 Disposals (135,692 ) - (135,692 ) At September 30, 2023 39,398 913,405 952,803 Carrying amounts At December 31, 2021 68,311 258,634 326,945 At December 31, 2022 93,973 78,868 172,841 At September 30, 2023 14,960 - 14,960

Non-Controlling Interest in V_2

Non-Controlling Interest in Versus LLC (Tables)	9 Months Ended
	Sep. 30, 2023
Non-Controlling Interest in Versus LLC [Abstract]
Schedule of Financial Information before Intragroup Eliminations for Non-Wholly Owned Subsidiary	The following table presents summarized financial information before intragroup eliminations for the non-wholly owned subsidiary as of September 30, 2023 and September 30, 2022 and the nine month periods then ended: 2023 2022 Non-controlling interest percentage 18.1% 18.1% ($) ($) Assets Current 947,592 863,885 Non-current 1,646,934 3,083,039 2,594,226 3,946,924 Liabilities Current 170,543 752,003 Non-current 43,183,941 37,355,830 43,354,484 38,107,833 Net liabilities (40,760,259 ) (34,160,909 ) Non-controlling interest (7,000,675 ) (5,932,235 ) Net loss (3,411,858 ) (7,621,560 ) Net loss attributed to non-controlling interest (401,588 ) (1,686,991 )

Acquisition of Xcite Interact_2

Acquisition of Xcite Interactive, Inc. (Tables)	9 Months Ended
	Sep. 30, 2023
Acquisition of Xcite Interactive, Inc. [Abstract]
Schedule of Consideration	The following table summarizes the details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition. Common shares $ 12,890,029 Cash 112,225 Working capital adjustment (163,902 ) PPP shares 346,031 Total Consideration $ 13,184,383 Identifiable Assets Acquired and Liabilities Assumed Cash $ 27,124 Accounts Receivable 37,719 Property, Plant and Equipment 34,496 Intangible Assets 7,140,000 Other Assets 12,409 Accounts Payable and Accrued Liabilities (524,853 ) Other Liabilities (123,171 ) Total Identifiable Assets $ 6,603,724 Goodwill $ 6,580,659

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2023
Intangible Assets [Abstract]
Schedule of Intangible Assets	The Company continues to develop new apps, therefore additional costs were capitalized during the nine month period ended September 30, 2023. Software Customer Tradename Developed Total Cost At December 31, 2021 12,251,450 4,840,000 750,000 1,550,000 19,391,450 Additions 2,496,621 - - - 2,496,621 Impairments - (1,194,378 ) (235,555 ) (243,407 ) (1,673,340 ) At December 31, 2022 14,748,071 3,645,622 514,445 1,306,593 20,214,731 Additions 19,006 - - - 19,006 At September 30, 2023 14,767,077 3,645,622 514,445 1,306,593 20,223,737 Accumulated amortization At December 31, 2021 9,614,894 345,715 - 58,333 10,218,942 Amortization 1,729,326 691,430 - 516,667 2,937,423 At December 31, 2022 11,334,220 1,037,145 - 775,000 13,156,365 Amortization 1,361,639 265,797 - 355,701 1,983,137 At September 30, 2023 12,705,859 1,302,942 - 1,130,701 15,139,502 Carrying amounts At December 31, 2021 2,636,556 4,494,285 750,000 1,291,667 9,172,507 At December 31, 2022 3,403,851 2,608,477 514,445 531,593 7,058,366 At September 30, 2023 2,061,218 2,342,680 514,445 175,892 5,094,235

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Accounts Payable And Accrued Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	The Company’s accounts payable and accrued liabilities are comprised of the following: September 30, December 31, ($) ($) Accounts payable (Note 12) 44,339 138,276 Due to related parties (Note 12 and Note 14) 194,475 304,623 Accrued liabilities (Note 12) 24,747 79,113 263,561 522,012

Notes Payable _ Related Party (

Notes Payable – Related Party (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Payable Related Party [Abstract]
Schedule of Finance Expense	During the nine month period ended September 30, 2023, the Company recorded finance expense of $0 (December 31, 2022 - $60,770). As of September 30, 2023, all notes are fully accreted. Amount ($) Balance, December 31, 2021 2,786,183 Foreign currency adjustment (177,690 ) Repayments (64,550 ) Finance expense 60,770 Balance, December 31, 2022 2,604,713 Foreign currency adjustment 8,119 Repayments (821,292 ) Balance, September 30, 2023 1,791,540 Current 1,791,540 Non-current 0

Share Capital and Reserves (Tab

Share Capital and Reserves (Tables)	9 Months Ended
	Sep. 30, 2023
Share Capital and Reserves [Abstract]
Schedule of Outstanding Stock Options	A continuity schedule of outstanding stock options is as follows: Number Weighted Average ($) Balance –December 31, 2021 129,451 63.60 Granted 104,520 6.19 Exercised - - Forfeited (6,183 ) 92.81 Balance –December 31, 2022 227,788 37.13 Granted 400,000 0.90 Exercised - - Forfeited (157,654 ) 25.47 Balance – September 30, 2023 470,134 10.21
Schedule of Fair Value of Stock Options	The Company used the following assumptions in calculating the fair value of stock options for the period ended: September 30, December 31, Risk-free interest rate 3.93% 2.14% – 4.03% Expected life of options 5.0 years 5.0 years Expected dividend yield Nil Nil Volatility 132.65% 96.90% – 112.40%
Schedule of Incentive Stock Options Outstanding	At September 30, 2023, the Company had incentive stock options outstanding as follows: Expiry Date Options Outstanding Exercise Price Weighted Average ($) (years) April 2, 2024 6,877 37.80 0.50 June 27, 2024 417 38.40 0.75 September 27, 2024 15,418 67.95 1.00 October 22, 2024 834 60.45 1.08 July 24, 2025 8,873 44.70 1.83 July 31, 2025 8,761 44.70 1.83 August 10, 2025 833 44.70 1.92 June 1, 2026 3,788 105.60 2.67 June 29, 2026 700 84.75 2.75 August 19, 2026 23,990 63.00 2.92 May 10, 2027 230 11.85 3.67 August 17, 2027 51,465 6.00 3.92 September 20, 2027 2,240 3.45 4.00 February 13, 2028 345,708 0.90 4.50 470,134 10.21 4.05
Schedule of Outstanding Share Purchase Warrants	A continuity schedule of outstanding share purchase warrants is as follows: Number Weighted Average Exercise Price Outstanding ($) Balance – December 31, 2021 299,077 102.45 Exercised - - Expired (186,586 ) 96.30 Issued 5,166,044 3.42 Balance – December 31, 2022 5,278,535 5.74 Exercised (4,042,000 ) 1.10 Expired - - Issued 175,000 0.90 Balance – September 30, 2023 (1) 1,411,535 18.44 (1) Unit A warrant balance is 1,687,341 as of September 30, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.
Schedule of Assumptions in Calculating the Fair Value of the Warrants	The Company used the following assumptions in calculating the fair value of the warrants for the period ended: September 30, Risk-free interest rate 4.13% - 4.49% Expected life of warrants 2.58 – 4.67 years Expected dividend yield Nil Volatility 132.78% Weighted average fair value per warrant $0.21
Schedule of Share Purchase Warrants Outstanding	At September 30, 2023, the Company had share purchase warrants outstanding as follows: Expiry Date Warrants Outstanding Exercise Price Weighted Average Remaining Life ($) (years) January 20, 2026 (1) 112,491 112.50 2.33 February 28, 2027 331,044 28.80 3.42 December 6, 2027 220,500 1.25 4.17 December 9, 2027 158,000 1.10 4.17 January 18, 2028 414,500 7.80 4.33 February 2, 2028 175,000 0.90 4.42 1,411,535 18.44 3.92 (1) Unit A warrant balance is 1,687,341 as of September 30, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Schedule of Key Management Personnel	Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and certain directors and officers and companies controlled or significantly influenced by them. 2023 2022 ($) ($) Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 263,477 267,542 Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 273,197 276,456 Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. 54,518 172,094 Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 231,999 233,579 Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. 199,459 223,862 Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 179,959 156,709 Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. 70,353 435,267 Total 1,272,962 1,765,508

Financial Instruments and Ris_2

Financial Instruments and Risk Management (Tables)	9 Months Ended
	Sep. 30, 2023
Financial Instruments and Risk Management [Abstract]
Schedule of Foreign Currency Risk	The Company was exposed to the following foreign currency risk as at September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 ($) ($) Cash 1,148,437 245,858 Accounts payable and accrued liabilities (87,810 ) (93,630 ) 1,060,627 152,228

Geographical Segmented Inform_2

Geographical Segmented Information (Tables)	9 Months Ended
	Sep. 30, 2023
Geographical Segmented Information [Abstract]
Schedule of Identifiable Assets by Geographic Segments	Details of identifiable assets by geographic segments are as follows: Restricted Deposits Goodwill Property Intangible September 30, 2023 Canada $ 8,516 $ - $ - $ - $ - USA - - - 14,960 5,094,235 $ 8,516 $ - - $ 14,960 $ 5,094,235 September 30, 2022 Canada $ 8,388 $ - $ - $ - $ - USA - 100,000 6,580,660 226,213 9,372,537 $ 8,388 $ 100,000 6,580,660 $ 226,213 $ 9,372,537

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Information [Abstract]
Schedule of Supplemental Cash Flow Information	September 30, September 30, ($) ($) Non-cash investing and financing activities: Shares issued to acquire Holdco shares - 11,441 Shares issued in connection with Xcite acquisition - 4,196

Lease Obligations and Commitm_2

Lease Obligations and Commitments (Tables)	9 Months Ended
	Sep. 30, 2023
Lease Obligations and Commitments [Abstract]
Schedule of Lease Liabilities	Lease Liabilities $ Lease liabilities recognized as of January 1, 2022 367,884 Lease payments made (260,184 ) Interest expense on lease liabilities 20,860 Lease liabilities recognized as of January 1, 2023 128,560 Lease payments made (131,576 ) Interest expense on lease liabilities 3,016 0 Less: current portion (0 ) At September 30, 2023 – non-current portion 0

Basis of Presentation (Details)

Basis of Presentation (Details) - Schedule of Subsidiary	9 Months Ended
	Sep. 30, 2023
Versus Systems (Holdco) Inc. [Member]
Basis of Presentation (Details) - Schedule of Subsidiary [Line Items]
Place of Incorporation	United States of America
Proportion of Ownership Interest	81.90%
Principal Activity	Holding Company
Versus Systems UK, Ltd. [Member]
Basis of Presentation (Details) - Schedule of Subsidiary [Line Items]
Place of Incorporation	United Kingdom
Proportion of Ownership Interest	81.90%
Principal Activity	Sales Company
Versus LLC [Member]
Basis of Presentation (Details) - Schedule of Subsidiary [Line Items]
Place of Incorporation	United States of America
Proportion of Ownership Interest	81.90%
Principal Activity	Technology Company
Xcite Interactive, Inc.[Member]
Basis of Presentation (Details) - Schedule of Subsidiary [Line Items]
Place of Incorporation	United States of America
Proportion of Ownership Interest	100%
Principal Activity	Technology Company

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)		9 Months Ended
	Feb. 01, 2021	Sep. 30, 2023	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Loss per share totaled		$ 1,881,669	$ 7,081,173
Intangible assets useful life		3 years
Incurred amount		$ 154,244	$ 0
Warrant derivative loss	$ 9,743,659
Warrant liability		$ 0

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization	9 Months Ended
	Sep. 30, 2023
Computers [Member]
Significant Accounting Policies (Details) - Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization [Line Items]
Description of estimated useful life	Straight line, 3 years
Right of use assets [Member]
Significant Accounting Policies (Details) - Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization [Line Items]
Description of estimated useful life	Shorter of useful life or lease term

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of Financial Instruments	9 Months Ended
	Sep. 30, 2023
Schedule of Financial Instruments [Abstract]
Cash	FVTPL
Receivables	Amortized cost
Restricted deposit	Amortized cost
Deposit	Amortized cost
Accounts payable and accrued liabilities	Amortized cost
Notes payable	Amortized cost

Change in Functional and Pres_2

Change in Functional and Presentation Currency (Details)	9 Months Ended
	Sep. 30, 2023
Change in Functional and Presentation Currency [Abstract]
Functional and presentation currency description	All assets and liabilities previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of 0.782 CAD/USD. As a practical measure, the comparative shareholders’ equity (deficit) balances were translated at the February 1, 2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income in the foreign currency translation reserve.

Receivables (Details)

Receivables (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Receivables (Details) [Line Items]
Accounts receivable	$ 3,363	$ 46,592
Allowance for doubtful accounts	400	6,100
GST Receivable [Member]
Receivables (Details) [Line Items]
Accounts receivable	$ 25,923	$ 14,157

Restricted Deposit (Details)

Restricted Deposit (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Restricted Deposit [Abstract]
Guaranteed investment	$ 8,516	$ 8,489

Property and Equipment (Details

Property and Equipment (Details)	Sep. 30, 2023 USD ($)
Property and Equipment [Abstract]
Remaining right-of-use asset	$ 0

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Cost [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Cost Balance at Beginning	$ 1,160,124	$ 1,094,795
Additions		65,329
Cost, Disposals	(192,361)
Cost Balance at Ending	967,763	1,160,124
Cost [Member] | Computers [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Cost Balance at Beginning	246,719	181,390
Additions		65,329
Cost, Disposals	(192,361)
Cost Balance at Ending	54,358	246,719
Cost [Member] | Right of Use Asset [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Cost Balance at Beginning	913,405	913,405
Additions
Cost, Disposals
Cost Balance at Ending	913,405	913,405
Accumulated amortizationt [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Accumulated amortization, Balance at Beginning	987,283	767,850
Amortization for the period	101,212	219,433
Accumulated amortization,Disposals	(135,692)
Accumulated amortization, Balance at Ending	952,803	987,283
Accumulated amortizationt [Member] | Computers [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Accumulated amortization, Balance at Beginning	152,746	113,079
Amortization for the period	22,344	39,667
Accumulated amortization,Disposals	(135,692)
Accumulated amortization, Balance at Ending	39,398	152,746
Accumulated amortizationt [Member] | Right of Use Asset [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Accumulated amortization, Balance at Beginning	834,537	654,771
Amortization for the period	78,868	179,766
Accumulated amortization,Disposals
Accumulated amortization, Balance at Ending	913,405	834,537
Carrying amounts [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Carrying amounts, Beginning	172,841	326,945
Carrying amounts, Ending	14,960	172,841
Carrying amounts [Member] | Computers [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Carrying amounts, Beginning	93,973	68,311
Carrying amounts, Ending	14,960	93,973
Carrying amounts [Member] | Right of Use Asset [Member]
Property and Equipment (Details) - Schedule of Property and Equipment [Line Items]
Carrying amounts, Beginning	78,868	258,634
Carrying amounts, Ending		$ 78,868

Non-Controlling Interest in V_3

Non-Controlling Interest in Versus LLC (Details) - shares		1 Months Ended
	Mar. 01, 2022	Jun. 21, 2019	May 21, 2019	Dec. 31, 2018
Non-Controlling Interest in Versus LLC (Details) [Line Items]
Business combination, description	The common shares were determined to have a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over net identifiable assets of $4,562,631 against reserves. The effect on non-controlling interest was a reduction of $4,376,337.
Versus LLC [Member]
Non-Controlling Interest in Versus LLC (Details) [Line Items]
Ownership interest percentage	15.10%	0.30%	25.20%	41.30%
Exchange of common shares	11,441	189	38,268
Purchase of warrants, shares		95	19,134
Business combination, description		The common shares and the share purchase warrants were determined to have a fair value of $6,906 and $2,527, respectively. As a result, the Company increased its ownership interest to 66.8% and recorded the excess purchase price over net identifiable assets of $26,448 against reserves. The effect on non-controlling interest was a reduction of $19,433.	The common shares and the share purchase warrants were determined to have a fair value of $1,403,675 and $116,595, respectively. As a result, the Company increased its ownership interest to 66.5% and recorded the excess purchase price over net identifiable liabilities of $3,575,884 against reserves. The effect on non-controlling interest was a reduction of $2,053,199.

Non-Controlling Interest in V_4

Non-Controlling Interest in Versus LLC (Details) - Schedule of Financial Information before Intragroup Eliminations for Non-Wholly Owned Subsidiary - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Financial Information before Intragroup Eliminations for Non-Wholly Owned Subsidiary [Abstract]
Non-controlling interest percentage	18.10%	18.10%
Assets
Current	$ 947,592	$ 863,885
Non-current	1,646,934	3,083,039
Total Assets	2,594,226	3,946,924
Liabilities
Current	170,543	752,003
Non-current	43,183,941	37,355,830
Total Liabilities	43,354,484	38,107,833
Net liabilities	(40,760,259)	(34,160,909)
Non-controlling interest	(7,000,675)	(5,932,235)
Net loss	(3,411,858)	(7,621,560)
Net loss attributed to non-controlling interest	$ (401,588)	$ (1,686,991)

Acquisition of Xcite Interact_3

Acquisition of Xcite Interactive, Inc. (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Acquisition of Xcite Interactive, Inc. Disclosure [Abstract]
Summary of acquisition description	On June 3, 2021, the Company closed its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration for the issuance of 0.0234 of a common shares of the Company for each Xcite common share. The Company issued a total of 100,461 common shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $101.40. The Company issued an additional 2,917 shares on July 26, 2021, related to the Payment Protection Program (PPP) loan escrow account that was included in the Xcite debt at the time of the acquisition. In addition, $109,360 of cash was awarded to non-accredited investors of Xcite on June 3, 2021, and additional $2,865 on July 26, 2021.
Recoverable amount	$ 4,425,000
Impaired asset	8,254,000
Goodwill	6,580,660
Written down intangible asset	0
Additional impairment	1,673,340
Contributed revenues	$ 216,296	$ 770,251

Acquisition of Xcite Interact_4

Acquisition of Xcite Interactive, Inc. (Details) - Schedule of Consideration - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 09, 2022	Jul. 18, 2022	Mar. 24, 2022	Feb. 28, 2022
Schedule of Consideration [Abstract]
Common shares (in Shares)	12,890,029	1	1	1	1	1
Cash	$ 112,225
Working capital adjustment	(163,902)
PPP shares	346,031
Total Consideration	13,184,383
Identifiable Assets Acquired and Liabilities Assumed
Cash	27,124
Accounts Receivable	37,719
Property, Plant and Equipment	34,496
Intangible Assets	7,140,000
Other Assets	12,409
Accounts Payable and Accrued Liabilities	(524,853)
Other Liabilities	(123,171)
Total Identifiable Assets	6,603,724
Goodwill	$ 6,580,659

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
At cost [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, Beginning	$ 20,214,731	$ 19,391,450
Additions	19,006	2,496,621
Impairments		(1,673,340)
Cost, Ending	20,223,737	20,214,731
At cost [member] | Software [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, Beginning	14,748,071	12,251,450
Additions	19,006	2,496,621
Impairments
Cost, Ending	14,767,077	14,748,071
At cost [member] | Customer Relationships [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, Beginning	3,645,622	4,840,000
Additions
Impairments		(1,194,378)
Cost, Ending	3,645,622	3,645,622
At cost [member] | Tradename [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, Beginning	514,445	750,000
Additions
Impairments		(235,555)
Cost, Ending	514,445	514,445
At cost [member] | Developed Technology [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, Beginning	1,306,593	1,550,000
Additions
Impairments		(243,407)
Cost, Ending	1,306,593	1,306,593
Accumulated amortizationt [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Accumulated amortization, Beginning	13,156,365	10,218,942
Amortization	1,983,137	2,937,423
Accumulated amortization, Ending	15,139,502	13,156,365
Accumulated amortizationt [Member] | Software [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Accumulated amortization, Beginning	11,334,220	9,614,894
Amortization	1,361,639	1,729,326
Accumulated amortization, Ending	12,705,859	11,334,220
Accumulated amortizationt [Member] | Customer Relationships [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Accumulated amortization, Beginning	1,037,145	345,715
Amortization	265,797	691,430
Accumulated amortization, Ending	1,302,942	1,037,145
Accumulated amortizationt [Member] | Tradename [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Accumulated amortization, Beginning
Amortization
Accumulated amortization, Ending
Accumulated amortizationt [Member] | Developed Technology [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Accumulated amortization, Beginning	775,000	58,333
Amortization	355,701	516,667
Accumulated amortization, Ending	1,130,701	775,000
Carrying amount [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Carrying amounts, Beginning	7,058,366	9,172,507
Carrying amounts, Ending	5,094,235	7,058,366
Carrying amount [member] | Software [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Carrying amounts, Beginning	3,403,851	2,636,556
Carrying amounts, Ending	2,061,218	3,403,851
Carrying amount [member] | Customer Relationships [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Carrying amounts, Beginning	2,608,477	4,494,285
Carrying amounts, Ending	2,342,680	2,608,477
Carrying amount [member] | Tradename [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Carrying amounts, Beginning	514,445	750,000
Carrying amounts, Ending	514,445	514,445
Carrying amount [member] | Developed Technology [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Carrying amounts, Beginning	531,593	1,291,667
Carrying amounts, Ending	$ 175,892	$ 531,593

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Accounts Payable And Accrued Liabilities [Abstract]
Accounts payable (Note 12)	$ 44,339	$ 138,276
Due to related parties (Note 12 and Note 14)	194,475	304,623
Accrued liabilities (Note 12)	24,747	79,113
Accounts payable and accrued liabilities	$ 263,561	$ 522,012

Notes Payable _ Related Party_2

Notes Payable – Related Party (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Disclosure of trade and other payables [text block] [Abstract]
Repaid of principal amount	$ 821,292	$ 64,550
Accrued interest	5,302	23,456
Finance expense	$ 0	$ 60,770

Notes Payable _ Related Party_3

Notes Payable – Related Party (Details) - Schedule of Finance Expense - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of Notes to their Present Value [Abstract]
Balance at Beginning	$ 2,604,713	$ 2,786,183
Foreign currency adjustment	8,119	(177,690)
Repayments	(821,292)	(64,550)
Finance expense		60,770
Balance at Ending	1,791,540	$ 2,604,713
Current	1,791,540
Non-current	$ 0

Share Capital and Reserves (Det

Share Capital and Reserves (Details) - USD ($)				1 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Feb. 02, 2023	Dec. 09, 2022	Mar. 24, 2022	Jul. 18, 2022	Feb. 28, 2022	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Share Capital and Reserves [Line Items]
Common stock, shares issued			39,375	414,500			2,500,000		291,667
Price per share (in Dollars per share)			$ 28.8		$ 28.8		$ 0.9		$ 24
Total proceeds (in Dollars)		$ 2,099,866	$ 874,125		$ 7,000,000		$ 2,250,000		$ 7,000,000
Issuance costs of transaction (in Dollars)							$ 226,544		$ 313,482
Warrants price per share (in Dollars per share)							$ 1.1		$ 28.8
Common shares		1	1	1	1		12,890,029		1
Warrant share			1		1				1
Pre-funded warrants		1							522,460
Common shares issued and outstanding percentage						10%
Option vesting period						10 years
Stocks option granted							400,000		104,520
Share-based compensation (in Dollars)								$ 1,255,588	$ 1,567,583
Warrants issued	175,000	220,500					1,687,341
Exercise price per share (in Dollars per share)	$ 0.9
Public offering issued		2,100,000			291,669
Exercise price per share (in Dollars per share)				$ 7.8
Public offering price (in Dollars per share)		$ 1
Exercise price (in Dollars per share)		1.1
Warrants exercise price. (in Dollars per share)		$ 1.25
Warrants [member]
Share Capital and Reserves [Line Items]
Common stock, shares issued							4,042,000
Price per share (in Dollars per share)					$ 24
Total proceeds (in Dollars)							$ 4,446,200
Pursuant exercise shares							4,042,000
Common shares							21		21
Overallotment [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									39,375
Price per share (in Dollars per share)									$ 22.2
Total proceeds (in Dollars)									$ 874,125
A Warrant [Member]
Share Capital and Reserves [Line Items]
Price per share (in Dollars per share)			$ 22.2
Private Placement [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									412,293
Price per share (in Dollars per share)									$ 2.72
Total proceeds (in Dollars)									$ 1,119,373
Overallotment [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									2,100,000
Price per share (in Dollars per share)									$ 1
Total proceeds (in Dollars)									$ 2,099,866
Issuance costs of transaction (in Dollars)									$ 900,720
Xcite acquisition [Member] | Overallotment [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									4,196
Warrants [member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									300,000
Pre-funded warrants									136,334
Warrants [member] | Overallotment [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									140,000
Price per share (in Dollars per share)									$ 7.8
Total proceeds (in Dollars)									$ 2,155,195
A Warrant [Member]
Share Capital and Reserves [Line Items]
Pre-funded warrants									1,800,000
Stock Options [Member]
Share Capital and Reserves [Line Items]
Share-based compensation (in Dollars)							$ (1,154,308)
Xcite Interactive, Inc.[Member] | Overallotment [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									11,441
Xcite acquisition [Member] | Warrants [member]
Share Capital and Reserves [Line Items]
Common stock, shares issued									276,334
Class A Shares [Member]
Share Capital and Reserves [Line Items]
Common stock, shares issued							338
Common stock, shares outstanding							338
A Warrant [Member]
Share Capital and Reserves [Line Items]
Warrants issued							1,687,341

Share Capital and Reserves (D_2

Share Capital and Reserves (Details) - Schedule of Outstanding Stock Options - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of Outstanding Stock Options [Abstract]
Number Outstanding, Beginning Balance	227,788	129,451
Weighted Average Exercise Price, Beginning Balance	$ 37.13	$ 63.6
Number Outstanding, Granted	400,000	104,520
Weighted Average Exercise Price, Granted	$ 0.9	$ 6.19
Number of Outstanding, Exercised
Weighted Average Exercise Price, Exercised
Number of Outstanding, Forfeited	(157,654)	(6,183)
Weighted Average Exercise Price, Forfeited	$ 25.47	$ 92.81
Number Outstanding, Ending Balance	470,134	227,788
Weighted Average Exercise Price, Ending Balance	$ 10.21	$ 37.13

Share Capital and Reserves (D_3

Share Capital and Reserves (Details) - Schedule of Fair Value of Stock Options - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share Capital and Reserves (Details) - Schedule of Fair Value of Stock Options [Line Items]
Expected life of options		5 years
Expected dividend yield (in Dollars)
Bottom of range [member]
Share Capital and Reserves (Details) - Schedule of Fair Value of Stock Options [Line Items]
Risk-free interest rate	3.93%	2.14%
Expected life of options	5 years
Expected dividend yield (in Dollars)
Volatility	132.65%	96.90%
Top of range [member]
Share Capital and Reserves (Details) - Schedule of Fair Value of Stock Options [Line Items]
Risk-free interest rate		4.03%
Volatility		112.40%

Share Capital and Reserves (D_4

Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	470,134
Exercise Price | $ / shares	$ 10.21
Weighted Average Remaining Life (years)	4 years 18 days
April 2, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	6,877
Exercise Price | $ / shares	$ 37.8
Weighted Average Remaining Life (years)	6 months
June 27, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	417
Exercise Price | $ / shares	$ 38.4
Weighted Average Remaining Life (years)	9 months
September 27, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	15,418
Exercise Price | $ / shares	$ 67.95
Weighted Average Remaining Life (years)	1 year
October 22, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	834
Exercise Price | $ / shares	$ 60.45
Weighted Average Remaining Life (years)	1 year 29 days
July 24, 2025 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	8,873
Exercise Price | $ / shares	$ 44.7
Weighted Average Remaining Life (years)	1 year 9 months 29 days
July 31, 2025 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	8,761
Exercise Price | $ / shares	$ 44.7
Weighted Average Remaining Life (years)	1 year 9 months 29 days
August 10, 2025 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	833
Exercise Price | $ / shares	$ 44.7
Weighted Average Remaining Life (years)	1 year 11 months 1 day
June 1, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	3,788
Exercise Price | $ / shares	$ 105.6
Weighted Average Remaining Life (years)	2 years 8 months 1 day
June 29, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	700
Exercise Price | $ / shares	$ 84.75
Weighted Average Remaining Life (years)	2 years 9 months
August 19, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	23,990
Exercise Price | $ / shares	$ 63
Weighted Average Remaining Life (years)	2 years 11 months 1 day
May 10, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	230
Exercise Price | $ / shares	$ 11.85
Weighted Average Remaining Life (years)	3 years 8 months 1 day
August 17, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	51,465
Exercise Price | $ / shares	$ 6
Weighted Average Remaining Life (years)	3 years 11 months 1 day
September 20, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	2,240
Exercise Price | $ / shares	$ 3.45
Weighted Average Remaining Life (years)	4 years
February 13, 2028 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding | shares	345,708
Exercise Price | $ / shares	$ 0.9
Weighted Average Remaining Life (years)	4 years 6 months

Share Capital and Reserves (D_5

Share Capital and Reserves (Details) - Schedule of Outstanding Share Purchase Warrants - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2023		Dec. 31, 2022
Schedule of Outstanding Share Purchase Warrants [Abstract]
Number Outstanding, Beginning Balance	5,278,535		299,077
Weighted Average Exercise Price, Beginning Balance	$ 5.74		$ 102.45
Number Outstanding, Exercised	(4,042,000)
Weighted Average Exercise Price, Exercised	$ 1.1
Number Outstanding, Expired			(186,586)
Weighted Average Exercise Price, Expired			$ 96.3
Number Outstanding, Issued	175,000		5,166,044
Weighted Average Exercise Price, Issued	$ 0.9		$ 3.42
Number Outstanding, Ending Balance	1,411,535	[1]	5,278,535
Weighted Average Exercise Price, Ending Balance	$ 18.44	[1]	$ 5.74
[1] Unit A warrant balance is 1,687,341 as of September 30, 2023; however, table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.

Share Capital and Reserves (D_6

Share Capital and Reserves (Details) - Schedule of Assumptions in Calculating the Fair Value of the Warrants	9 Months Ended
	Sep. 30, 2023 USD ($) $ / shares
Share Capital and Reserves (Details) - Schedule of Assumptions in Calculating the Fair Value of the Warrants [Line Items]
Expected dividend yield (in Dollars) | $
Volatility	132.78%
Weighted average fair value per warrant (in Dollars per share) | $ / shares	$ 0.21
Bottom of Range [Member]
Share Capital and Reserves (Details) - Schedule of Assumptions in Calculating the Fair Value of the Warrants [Line Items]
Risk-free interest rate	4.13%
Expected life of warrants	2 years 6 months 29 days
Top of Range [Member]
Share Capital and Reserves (Details) - Schedule of Assumptions in Calculating the Fair Value of the Warrants [Line Items]
Risk-free interest rate	4.49%
Expected life of warrants	4 years 8 months 1 day

Share Capital and Reserves (D_7

Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	1,411,535
Exercise Price | $ / shares	$ 18.44
Weighted Average Remaining Life	3 years 11 months 1 day
January 20, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	112,491	[1]
Exercise Price | $ / shares	$ 112.5	[1]
Weighted Average Remaining Life	2 years 3 months 29 days	[1]
February 28, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	331,044
Exercise Price | $ / shares	$ 28.8
Weighted Average Remaining Life	3 years 5 months 1 day
December 6, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	220,500
Exercise Price | $ / shares	$ 1.25
Weighted Average Remaining Life	4 years 2 months 1 day
December 9, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	158,000
Exercise Price | $ / shares	$ 1.1
Weighted Average Remaining Life	4 years 2 months 1 day
January 18, 2028 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	414,500
Exercise Price | $ / shares	$ 7.8
Weighted Average Remaining Life	4 years 3 months 29 days
February 2, 2028 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding | shares	175,000
Exercise Price | $ / shares	$ 0.9
Weighted Average Remaining Life	4 years 5 months 1 day
[1] Unit A warrant balance is 1,687,341 as of September 30, 2023; however, the table above reflects 15:1 post-consolidated common shares to be issued and exercise price upon the exercise of the warrants.

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Office sharing and occupancy costs	$ 56,542	$ 64,741
Amount of accounts payable and accrued liabilities	194,475	304,623
Long term notes amount	$ 1,791,540	$ 2,604,713

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Key Management Personnel - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	$ 1,272,962	$ 1,765,508
Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	263,477	267,542
Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	273,197	276,456
Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	54,518	172,094
Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	231,999	233,579
Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	199,459	223,862
Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	179,959	156,709
Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. [Member]
Related Party Transactions (Details) - Schedule of Key Management Personnel [Line Items]
Total	$ 70,353	$ 435,267

Financial Instruments and Ris_3

Financial Instruments and Risk Management (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Financial Instruments and Risk Management [Abstract]
Change in interest rate	1%
Exchange rate, percentage	10%
Net loss	$ 106,100	$ 15,200

Financial Instruments and Ris_4

Financial Instruments and Risk Management (Details) - Schedule of Foreign Currency Risk - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Foreign Currency Risk Abstract
Cash	$ 1,148,437	$ 245,858
Accounts payable and accrued liabilities	(87,810)	(93,630)
Total	$ 1,060,627	$ 152,228

Geographical Segmented Inform_3

Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits	$ 8,516	$ 8,388
Deposits		100,000
Goodwill		6,580,660
Property and equipment	14,960	226,213
Intangible assets	5,094,235	9,372,537
Canada [Member]
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits	8,516	8,388
Deposits
Goodwill
Property and equipment
Intangible assets
USA [Member]
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits
Deposits		100,000
Goodwill		6,580,660
Property and equipment	14,960	226,213
Intangible assets	$ 5,094,235	$ 9,372,537

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - Schedule of Supplemental Cash Flow Information - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Non-cash investing and financing activities:
Shares issued to acquire Holdco shares		$ 11,441
Shares issued in connection with Xcite acquisition		$ 4,196

Lease Obligations and Commitm_3

Lease Obligations and Commitments (Details)		1 Months Ended
	Sep. 06, 2017	May 31, 2018 CAD ($)	Sep. 30, 2023 USD ($)
Lease Obligations and Commitments [Abstract]
Monthly fee		$ 7,000
Rental agreement description	Under the terms of the agreement the Company paid $17,324 per month commencing on October 1, 2017 until April 30, 2023.
Right-of-use assets			$ 0

Lease Obligations and Commitm_4

Lease Obligations and Commitments (Details) - Schedule of Lease Liabilities - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of Lease Liabilities [Abstract]
Lease liabilities recognized	$ 128,560	$ 367,884
Lease payments made	(131,576)	(260,184)
Interest expense on lease liabilities	3,016	$ 20,860
Lease liabilities, Gross	0
Less: current portion	0
At September 30, 2023 – non-current portion	$ 0

Subsequent Events (Details)

Subsequent Events (Details)	Sep. 30, 2023 CAD ($)
Subsequent Events [Abstract]
Notes payable outstanding	$ 386,828