Engine Gaming and Media (GAME) 6-K 19 May 23 2023 Q1 Condensed Interim Consolidated Financial Statements Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2023
Cover [Abstract]
Entity Registrant Name	GameSquare Holdings, Inc.
Entity Central Index Key	0001714562
Document Type	6-K
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity File Number	001-39389
Entity Address Address Line 1	2110 Powers Ferry Road
Entity Address Address Line 2	Suite 450
Entity Address City Or Town	Atlanta
Entity Address State Or Province	GA
Entity Address Postal Zip Code	30339

Consolidated Statements of Fina

Consolidated Statements of Financial Position	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Current
Cash	$ 188,631	$ 977,413
Amounts receivable (Note 4)	6,035,106	8,331,120
Prepaid expenses and deposits	106,316	475,327
Other current assets (Note 7)	237,900	312,900
Total current assets	6,567,953	10,096,760
Long-term
Equipment (Note 5)	2,837,463	3,001,883
Intangibles (Note 6)	4,281,036	4,609,837
Right-of-use asset (Note 10)	2,291,172	2,385,330
Total assets	15,977,624	20,093,810
LIABILITIES
Accounts payable and accrued liabilities (Note 16)	8,043,510	8,029,062
Deferred revenue	777,399	1,092,982
Current portion of lease liability (Note 10)	345,408	336,229
Credit facility payable (Note 9)	825,510	802,328
Consideration payable (Note 11)	140,000	260,000
Total current liabilities	10,131,827	10,520,601
Long-term liability
Lease liability, net of current portion (Note 10)	2,273,403	2,362,448
Deferred tax liability	50,117	55,096
Total liabilities	12,455,347	12,938,145
SHAREHOLDERS' EQUITY
Common shares (Note 12(b))	44,095,525	43,375,158
Share based payments reserve (Note 13)	3,002,067	3,296,668
Contingently issuable shares (Note 11)	0	131,184
Warrants (Note 14)	1,925,238	1,925,238
Accumulated other comprehensive income	(275,702)	(269,053)
Accumulated deficit	(45,224,851)	(41,303,530)
Total Shareholders' Equity	3,522,277	7,155,665
Total liabilities and shareholders' equity	$ 15,977,624	$ 20,093,810

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 5,050,713	$ 5,040,074
Cost of sales	3,021,210	3,394,873
Gross profit (Note 18)	2,029,503	1,645,201
Other income
Interest and other income	84	3,020
Total other income	84	3,020
Expenses
Salaries, consulting and management fees (Note 16)	2,934,311	2,660,889
Player compensation	499,402	439,685
Professional fees	855,368	393,243
General office expenses	378,356	330,216
Selling and marketing expenses	176,386	282,438
Travel expenses	119,498	255,685
Shareholder communications and filing fees	80,612	21,321
Interest expense and financing fees	82,602	90,105
Bad debt expense	8,680	0
Foreign exchange loss	932	3,896
Share-based compensation (Note 13, 16)	565,380	500,143
Amortization (Notes 6 and 10)	591,360	682,558
Total expenses	6,292,887	5,660,179
Loss for the period before income taxes	(4,263,300)	(4,011,958)
Income tax (recovery)	(5,027)	(18,329)
Loss for the period	(4,258,273)	(3,993,629)
Items that will subsequently be reclassified to operations:
Foreign currency translation	(6,649)	103,775
Total comprehensive loss for the period	(4,264,922)	(3,889,854)
(Loss) for the period attributable to:
Owners of the parent	(4,258,273)	(4,007,347)
Non-controlling interest (Note 15)	0	13,718
Profit Loss For The Period	$ (4,258,273)	$ (3,993,629)
Basic and diluted net loss per share	$ (0.01)	$ (0.02)
Weighted average number of common shares outstanding - basic and diluted	310,027,875	244,381,900

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY	USD ($)	Contingently Issuable Shares And Options [Member] USD ($)	Common Stock [Member] USD ($)	Common Stock [Member] CAD ($)	Contributed Surplus [Member] USD ($)	Warrants [Member] USD ($)	Accumulated other comprehensive loss USD ($)	Noncontrolling Interest USD ($)	Retained Earnings (Accumulated Deficit) USD ($)
Balance, amount at Dec. 31, 2021	$ 17,645,242	$ 52,662	$ 36,218,116	$ 36,218,116	$ 3,101,014	$ 2,287,484	$ 135,981	$ (90,474)	$ (24,059,541)
Statement [Line Items]
Options granted (Note 13(a))	224,261	0	0		224,261	0	0	0	0
Options expired (Note 13(a))	0	0	0		(344,913)	0	0	0	344,913
Restricted share units (Note 13(b))	275,882	0	0		275,882	0	0	0	0
Other comprehensive income	103,775	0	0		0	0	103,775	0	0
Net (loss) for the period	(3,993,629)	0	0		0	0	0	13,718	(4,007,347)
Balance, amount at Mar. 31, 2022	14,255,531	52,662	36,218,116		3,256,244	2,287,484	239,756	(76,756)	(27,721,975)
Balance, amount at Dec. 31, 2022	7,155,665	131,184	43,375,158		3,296,668	1,925,238	(269,053)	0	(41,303,530)
Statement [Line Items]
Options expired (Note 13(a))	0	0	0		(333,367)	0	0	0	333,367
Restricted share units (Note 13(b))	451,814	0	0		451,814	0	0	0	0
Net (loss) for the period	(4,258,273)	0	0		0	0	0	0	(4,258,273)
Contingent consideration on acquisition of Cut+Sew (Note 11)	0	(131,184)	131,184		0	0	0	0	0
Options (Note 13(a))	113,566	0	0		113,566	0	0	0	0
Restricted share units exercised (Note 13(b))	0	0	523,029		(523,029)	0	0	0	0
Restricted share units cancelled (Note 13(b))	0	0	0		(3,585)	0	0	0	3,585
Shares issued for debt (Note 13(b))	66,154	0	66,154		0	0	0	0	0
Other comprehensive (loss)	(6,649)	0	0		0	0	(6,649)		0
Balance, amount at Mar. 31, 2023	$ 3,522,277	$ 0	$ 44,095,525		$ 3,002,067	$ 1,925,238	$ (275,702)	$ 0	$ (45,224,851)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
OPERATING ACTIVITIES
Net (loss)	$ 4,258,273	$ 3,993,629
Adjustment for:
Income tax recovery	(5,027)	(18,329)
Share-based compensation (Note 13)	565,380	500,143
Interest expense (Notes 9 and 10)	77,635	90,080
Amortization (Notes 5, 6 and 10)	591,360	682,558
Bad debt	8,680	0
Total Adjustment	(3,020,245)	(2,739,177)
Net change in non?cash working capital	2,496,364	(1,297,593)
Net cash flow used in operating activities	(523,881)	(4,036,770)
FINANCING ACTIVITIES
Repayment of loans (Note 9(a))	0	(149,442)
Principal reduction in lease liability (Note 10)	(134,319)	(132,188)
Net cash flow from financing activities	(134,319)	(281,630)
INVESTING ACTIVITIES
Payment of contingent consideration on acquisition of Cut+Sew	(120,000)	0
Equipment purchase (Note 5)	0	(42,018)
Net cash flow from investing activities	(120,000)	(42,018)
Effect of exchange rate changes on cash	(10,582)	9,885
CHANGE IN CASH	(788,782)	(4,350,533)
CASH, beginning of the period	977,413	6,028,232
CASH, end of the period	188,631	1,677,699
SUPPLEMENTAL INFORMATION:
Value of shares issued for contingent consideration on Cut+Sew	131,184	0
Value of shares issued for debt	66,154	0
Interest paid	$ 4,967	$ 25

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	3 Months Ended
	Mar. 31, 2023
NATURE AND CONTINUANCE OF OPERATIONS
Nature And Continuance Of Operations	1. NATURE AND CONTINUANCE OF OPERATIONS GameSquare Esports Inc. (formerly Magnolia Colombia Ltd.) (the “Company” or “GameSquare”) was incorporated under the Ontario Business Corporations Act on June 01, 2009. The Company is a publicly traded company with the registered office located at 150 York Street, Suite 1008, Toronto, Ontario, M5H 3S5, Canada. GameSquare is focused on the esports market. The Company bridges the gap between global brands and the gaming and esports communities. GameSquare does this by signing talent in the influencer, on-screen talent and player categories as well as adding new companies to its roster of global brand relationships. On October 2, 2020, the Company completed a reverse acquisition with GameSquare (Ontario) Inc., which acquired all the outstanding shares of Code Red Esports Ltd. (“Code Red”) on the same day. On December 1, 2020, the Company completed the amalgamation with GameSquare (Ontario) Inc. On March 16, 2021, the Company acquired all the outstanding shares of Reciprocity Corp. (“Reciprocity”), which owned 100% of common shares of GCN Inc. (“GCN”), 100% of common shares of GameSquare Esports (USA) Inc. and 40% of the common shares of Biblos Gaming S.A. de C.V. (“Biblos”). On June 30, 2021, the Company acquired all the outstanding shares of NextGen Tech, LLC (dba. Complexity Gaming) (“Complexity”). On July 27, 2021, the Company acquired 100% of the outstanding shares of Swingman LLC. (dba Cut+Sew and Zoned) (“Cut+Sew”). The Company was traded on the Canadian Securities Exchange (CSE) under the symbol “GSQ” and on the OTCQB Venture Market in the Unites States under the symbol “GMSQF” until April 11, 2023 (refer to Subsequent Events Note 19). These condensed interim consolidated financial statements include the accounts of the Company and its subsidiaries listed in the following table: Country of Functional Name of Subsidiary Incorporation Currency Ownership Percentage March 31, December 31, 2023 2022 Code Red Esports Ltd. ("Code Red") England and Wales UK pound sterling 100% 100% GameSquare Esports (USA) Inc. (dba as Fourth Frame Studios) USA U.S. Dollar 100% 100% Biblos Gaming SA ("Biblos") Mexico Mexican Peso NA NA GCN Inc. ("GCN") USA U.S. Dollar 100% 100% NextGen Tech, LLC (dba as Complexity Gaming) ("Complexity") USA U.S. Dollar 100% 100% Swingman LLC. (dba Cut+Sew and Zoned) (“Cut+Sew”) USA U.S. Dollar 100% 100% Mission Supply LLC USA U.S. Dollar 100% 100% During the year ended December 31, 2022, the Company sold its 40% interest in Biblos. The accompanying condensed interim consolidated financial statements were prepared on a going concern basis, which contemplates the realization of assets and the payment of liabilities in the ordinary course of business. Accordingly, the condensed interim consolidated financial statements do not give effect to adjustments that would be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and meet its liabilities and commitments in other than the normal course of business and at amounts different from those in the consolidated financial statements. Such adjustments could be material. As of March 31, 2023, the Company had a working capital deficit of $3,563,874 (December 31, 2022 – working capital deficit of $423,841). On June 30, 2022, the Company entered into an agreement for a $5 million credit facility for a one-year term, subject to extension, which will provide the Company with access to capital, if required, to execute on its strategic priorities. As of March 31, 2023, the Company had drawn down $750,000 on the credit facility (see Notes 9 and 19). The Company’s continuation as a going concern is dependent upon its ability to raise equity capital or borrowings sufficient to meet current and future obligations and ultimately achieve profitable operations. Management intends to finance operating costs over the next twelve months with issuance of common shares, loans, drawdowns on its credit facility or profits from its business activities. There is no assurance that the Company will be able to obtain such financings or obtain them on favorable terms. These matters represent material uncertainties that cast significant doubt on the Company’s ability to continue as a going concern.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2023
BASIS OF PRESENTATION
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION The accompanying condensed interim consolidated financial statements have been prepared by management in conformity with IAS 34, Interim Financial Reporting The condensed interim consolidated financial statements were authorized for issue by the Board of Directors on May 18, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary Of Significant Accounting Policies	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant accounting policies The unaudited condensed interim consolidated financial statements were prepared using the same accounting policies and methods as those used in the Company’s consolidated financial statements for the year ended December 31, 2022, with the exception of the following new accounting standards noted below. New accounting standards Effective January 1, 2023, the Company adopted the following new accounting standards. Adoption of these standards on January 1, 2023 did not have a material impact on the Company’s consolidated financial statements. IAS 1 – Presentation of Financial Statements (“IAS 1”) was amended in January 2020 to provide a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. The amendments clarify that the classification of liabilities as current or noncurrent is based solely on a company’s right to defer settlement at the reporting date. The right needs to be unconditional and must have substance. The amendments also clarify that the transfer of a company’s own equity instruments is regarded as settlement of a liability, unless it results from the exercise of a conversion option meeting the definition of an equity instrument.

AMOUNTS RECEIVABLE

AMOUNTS RECEIVABLE	3 Months Ended
	Mar. 31, 2023
AMOUNTS RECEIVABLE
Amounts Receivable	4. AMOUNTS RECEIVABLE Amounts receivable balances as at March 31, 2023 and December 31, 2022 consist of: March 31, 2023 December 31, 2022 Trade receivables $ 5,784,508 $ 8,114,542 HST receivable 128,017 88,874 Other receivables 122,581 127,704 Balance, end of period $ 6,035,106 $ 8,331,120

EQUIPMENT

EQUIPMENT	3 Months Ended
	Mar. 31, 2023
EQUIPMENT
Equipment	5. EQUIPMENT Equipment Leasehold improvements Total Cost: Balance, January 1, 2023 $ 269,656 $ 3,655,619 $ 3,925,275 Effect of foreign exchange 119 - 119 Balance, March 31, 2023 $ 269,775 $ 3,655,619 $ 3,925,394 Depreciation: Balance, January 1, 2023 $ 140,209 $ 783,183 $ 923,392 Depreciation charge for the period 28,319 136,163 164,482 Effect of foreign exchange 57 - 57 Balance, March 31, 2023 $ 168,585 $ 919,346 $ 1,087,931 Net book value: Balance, March 31, 2023 $ 101,190 $ 2,736,273 $ 2,837,463 Balance, January 1, 2023 $ 129,447 $ 2,872,436 $ 3,001,883 Cost: Balance, January 1, 2022 $ 238,988 $ 3,655,734 $ 3,894,722 Additions 31,251 - 31,251 Effect of foreign exchange (583 ) (115 ) (698 ) Balance, December 31, 2022 $ 269,656 $ 3,655,619 $ 3,925,275 Depreciation: Balance, January 1, 2022 $ 27,434 $ 238,530 $ 265,964 Depreciation charge for the period 112,938 544,653 657,591 Effect of foreign exchange (163 ) - (163 ) Balance, December 31, 2022 $ 140,209 $ 783,183 $ 923,392 Net book value: Balance, December 31, 2022 $ 129,447 $ 2,872,436 $ 3,001,883 Balance, January 1, 2022 $ 211,554 $ 3,417,204 $ 3,628,758

INTANGIBLE AND GOODWILL

INTANGIBLE AND GOODWILL	3 Months Ended
	Mar. 31, 2023
INTANGIBLE AND GOODWILL
Intangible And Goodwill	6. INTANGIBLES AND GOODWILL Intangibles The components of intangible assets as of March 31, 2023 and December 31, 2022 are as follows: Customer relationships Brand name Total Balance, December 31, 2021 $ 2,000,320 $ 5,366,122 $ 7,366,442 Amortization (471,211 ) (1,177,859 ) (1,649,070 ) Effect of foreign exchange (109,356 ) (296,756 ) (406,112 ) Impairment (472,018 ) (229,405 ) (701,423 ) Balance, December 31, 2022 $ 947,735 $ 3,662,102 $ 4,609,837 Amortization (70,350 ) (262,370 ) (332,720 ) Effect of foreign exchange 807 3,112 3,919 Balance, March 31, 2023 $ 878,192 $ 3,402,844 $ 4,281,036 On June 30, 2021, the Company acquired all the outstanding shares of Complexity. The intangible assets acquired consisted of the Complexity brand name and its ties to the Dallas Cowboys. On July 27, 2021, the Company acquired all the issued and outstanding shares of Cut+Sew. The intangible assets acquired consisted of the Cut+Sew brand name and customer relationships. The Company reviews the carrying value of its intangible assets with definite lives at each reporting period for indicators of impairment. During the year ended December 31, 2022, the Company recorded an impairment of intangible assets acquired on the acquisition of Code Red of $701,423.

OTHER ASSETS

OTHER ASSETS	3 Months Ended
	Mar. 31, 2023
OTHER ASSETS
Other Assets	7. OTHER CURRENT ASSETS Other assets consist of acquisition costs of players and security deposits. Acquisition costs of players are amortized on a straight-line basis over the players’ contract terms.

ASSETS AND LIABILITIES HELD FOR

ASSETS AND LIABILITIES HELD FOR SALE	3 Months Ended
	Mar. 31, 2023
ASSETS AND LIABILITIES HELD FOR SALE
Assets And Liabilities Held For Sale	8. ASSETS AND LIABILITIES HELD FOR SALE (a) Biblos During the year ended December 31, 2022, the Company entered into an agreement to sell it’s 40% share of Biblos for $125,000. The net carrying amount of the assets and liabilities related to Biblos was $78,085 at the date of disposition. As a result, the Company recorded a gain on the disposition of Biblos of $46,915. (b) Irati Energy Corporation (“Irati”) Irati is a private company primarily focused on the development of its northern oilshale block located in Brazil. On April 25, 2022, the Company sold its investment in Irati for $49,356 (CAD$62,635) or CAD$0.05 per common share of Irati.

CREDIT FACILITY PAYABLE

CREDIT FACILITY PAYABLE	3 Months Ended
	Mar. 31, 2023
CREDIT FACILITY PAYABLE
CREDIT FACILITY PAYABLE	9. CREDIT FACILITY PAYABLE On June 30, 2022, the Company entered into an agreement for a $5 million credit facility (the “Facility”) for a one-year term with Goff & Jones Lending Co, LLC., a related party to the Company. The Facility matures on June 30, 2023 (the “Maturity Date”). The Company may, by written notice to the lender, extend the Maturity Date by one year from the date of the then applicable Maturity Date; provided that any such request is made no more than 90 days or less than 45 days, prior to the then applicable Maturity Date. Interest accrues on the outstanding principal amount of the Facility from and including the date of the advance of funds, as well as on all overdue amounts outstanding in respect of interest, costs or other fees, expenses or other amounts payable under the Facility, at an interest rate, calculated and payable in arrears on (i) the last business day of each calendar month, (ii) the date of any prepayment of all or any portion of the principal amount of the Facility, and (iii) the Maturity Date (each, an “Interest Payment Date”), as well as after each of maturity, default and judgment. The Facility bears interest based on the sum of the SOFR published for the second U.S. Government Securities Business Day prior to the end of the period ending on an Interest Payment Date. The Facility provides for the issuance of warrants to the lender on the date of signing of the Facility and with respect to each draw down on the Facility. During the year ended December 31, 2022, the Company drew down $750,000 on the credit facility, accrued a $50,000 structuring fee and issued 5,277,462 warrants under the terms of the Facility. During ended three months ended March 31, 2023, the Company accrued $23,182 in interest on the loan. As at March 31, 2023, the principal and accrued interest were carried at $825,510 (December 31, 2022 - $802,328). In addition, the Company incurred legal costs of $80,133 during the three months ended March 31, 2023, in connection with the Facility, included in accounts payable and accrued liabilities in the condensed interim consolidated statements of financial position. See Note 19.

LEASE

LEASE	3 Months Ended
	Mar. 31, 2023
LEASE
Leases	10. LEASE On June 30, 2021, the Company acquired Complexity. Complexity leases a building in Frisco, Texas. The lease commenced on April 9, 2019 and expires in April 2029. The lease had a carrying amount of $2,950,277 at the date of acquisition of Complexity. The amortization charge during the period was $94,158 (three months ended March 31, 2022 - $94,158). Cost Amortization Balance Balance, December 31, 2021 $ 2,950,277 $ (188,316 ) $ 2,761,961 Additions - (376,631 ) (376,631 ) Balance, December 31, 2022 $ 2,950,277 $ (564,947 ) 2,385,330 Additions - 94,158 ) (94,158 ) Balance, March 31, 2023 $ 2,950,277 $ (659,105 ) $ 2,291,172 The lease liability is measured at the present value of the lease payments that are not paid at the statement of financial position date. Lease payments are apportioned between interest expenses and a reduction of the lease liability using the Company’s incremental borrowing rate to achieve a constant rate of interest on the remaining balances of the liabilities. For the three months ended March 31, 2023, the Company recognized $54,453 (three months ended March 31, 2022 - $60,771) in interest expense related to its lease liabilities. A reconciliation of the lease liabilities for the three months ended March 31, 2023 and the year ended December 31, 2022 is as follows: Three months ended Years ended March 31, 2023 December 31, 2022 Balance, beginning of period $ 2,698,677 $ 3,000,031 Cash outflows (134,319 ) (535,147 ) Finance costs 54,453 233,793 $ 2,618,811 $ 2,698,677 March 31, 2023 December 31, 2022 Lease Liability - current $ 345,408 $ 336,229 Lease Liability - non-current 2,273,403 2,362,448 $ 2,618,811 $ 2,698,677 Future minimum payments due under the Company’s operating leases are as follows: Year ended December 31 Operating Lease Payment 2023 $ 409,356 2024 545,808 2025 545,808 2026 545,808 Thereafter 1,273,552 Total Lease Payments 3,320,332 Less Imputed Interest (701,521 ) Total 2,618,811 Less: current portion (345,408 ) Lease Liability, Net of Current Portion $ 2,273,403

CONSIDERATION PAYABLE

CONSIDERATION PAYABLE	3 Months Ended
	Mar. 31, 2023
CONSIDERATION PAYABLE
CONSIDERATION PAYABLE	11. CONSIDERATION PAYABLE On July 27, 2021, the Company acquired 100% of the issued and outstanding shares of Cut+Sew, a privately held marketing agency operating in the sports and esports industries. As consideration for the acquisition, the Company paid $2,385,117 (CAD$3,000,000) in cash and issued 2 million of its common shares with an estimated fair value of $191,498 (CAD$240,866). Additionally, certain members of Cut+Sew became entitled to receive (i) up to $970,045 (CAD$1,250,000) paid in common shares of the Company and up to $116,405 (CAD$150,000) paid in cash if Cut+Sew generates up to $1.0 million of EBITDA in the 12 months following the closing date of July 27, 2021 of the acquisition, and (ii) up to $1,715,040 (CAD$2,210,000) paid in common shares of the Company and up to $186,249 (CAD$240,000) paid in cash if Cut+Sew generates EBITDA of up to $1.5 million in the period of 12 to 24 months following the Closing date of July 27, 2021, for a maximum contingent consideration of up to $6.09 million (CAD$7.85 million) paid in cash and common shares. The estimated fair value of the contingent consideration at the date of acquisition was $52,662. 11. CONSIDERATION PAYABLE (continued) During the year ended December 31, 2022, the Company revised the value of the contingent consideration, based the achievement certain of the EBITDA targets by Cut+Sew, as the Company expected to pay $260,000 in cash and issue 1,421,418 common shares of the Company with an estimated value of $131,184. During the three months ended March 31, 2023, the Company issued 1,421,418 common shares of the Company and paid $120,000 in cash against the outstanding consideration payable.

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Mar. 31, 2023
CAPITAL STOCK
Capital Stock	12. CAPITAL STOCK a) Authorized The authorized share capital of the Company, which has no par value, is comprised of the following: (i) Unlimited common shares – common shares shall be convertible at the option of the holder into proportionate voting shares on the basis of 100 common shares per 1 proportionate voting share. (ii) Unlimited Proportionate Voting Shares (“PVS”) – each PVS shall be convertible at the option of the holder into common shares at a ratio of 100 common shares per PVS. Each PVS is entitled to 100 votes per PVS at shareholder meetings of the Company. b) Share Capital Number of Proportionate Voting Shares Number of common shares Amount Balance as of December 31, 2021 - 244,381,900 $ 36,218,116 Private placements - 59,855,285 6,162,534 Share issue costs - - (64,834 ) RSUs exercised - 3,304,281 1,059,342 Conversion from Common to Proportionate Voting Shares 150,000 (15,000,000 ) - Balance as of December 31, 2022 150,000 292,541,466 $ 43,375,158 Contingent consideration on acquisition of Cut+Sew (Note 11) - 1,421,418 131,184 Issued for debt - 441,025 66,154 RSUs exercised - 4,808,966 523,029 Balance as of March 31, 2023 150,000 299,212,875 $ 44,095,525 On May 30, 2022, the Company closed the first tranche of a non-brokered private placement. The Company issued 20,040,429 common shares of the Company at a price of CAD$0.14 per common share for gross proceeds of $2,215,811 (CAD$2,805,660). The Company incurred legal and other expenses totaling $38,063 in connection with the private placement. On June 23, 2022, 15,000,000 common shares were converted into 150,000 PVS. On July 20, 2022, the Company closed the second tranche of a non-brokered private placement. The Company issued 926,285 common shares of the Company at a price of CAD$0.14 per common share for gross proceeds of $100,652 (CAD$129,680). On August 11, 2022, the Company closed the third tranche of a non-brokered private placement. The Company issued 8,988,571 common shares of the Company at a price of CAD$0.14 per common share for gross proceeds of $986,748 (CAD$1,258,400). The Company incurred legal and other expenses totaling $42,822 in connection with the private placement. 12. CAPITAL STOCK (continued) b) Share Capital (continued) On September 30, 2022, the Company closed a non-brokered private placement financing of 29,900,000 units at a price of CAD$0.14 per unit for gross proceeds of $3,000,000 (CAD$4,186,000). Each unit consists of one common share of the Company and 0.20 of one common share purchase warrant. Each whole warrant entitles the holder thereof to acquire one additional common share at an exercise price of CAD$0.20 commencing on September 30, 2023 and expiring on September 30, 2027. The gross proceeds were prorated to common shares and warrants based on their relative fair values. See Note 14. The Company incurred legal and other expenses totaling $22,012 in connection with the private placement. During the year ended December 31, 2022, 3,304,281 shares were issued on the exercise of RSUs (see Note 13(b). On March 10, 2023, 1,421,418 common shares of the Company were issued for consideration on the acquisition of Cut+Sew. See Note 11. On March 24, 2023, 441,025 commons shares were issued in settlement of outstanding amounts payable of $66,154. During the three months ended March 31, 2023, 4,808,966 shares were issued on the exercise of RSUs (see Note 13(b)).

SHARE BASED PAYMENTS

SHARE BASED PAYMENTS	3 Months Ended
	Mar. 31, 2023
SHARE BASED PAYMENTS
Share Based Payments	13. SHARE BASED PAYMENTS a) Options The Company has granted options for the purchase of common shares to its directors, consultants, employees and officers. The aggregate number of shares that may be issuable pursuant to options granted under the Company’s stock option plan (the “Option Plan”) will not exceed 10% of the issued common shares of the Company at the date of grant. No more than 5% of the issued shares of the Company may be granted to any one optionee. The options are non-transferable and non-assignable and may be granted for a term not exceeding five years. The exercise price of the options may not be less than the greater of CAD$0.05 and the market price, subject to all applicable regulatory requirements. The following is a summary of stock options outstanding at March 31, 2023 and December 31, 2022 and changes during the periods then ended. Number of stock options Weighted average exercise price (CAD$) Balance as of December 31, 2021 19,381,819 $ 0.45 Granted 4,600,000 0.32 Cancelled (1,775,861 ) 0.46 Balance as of December 31, 2022 22,205,958 $ 0.42 Granted 1,000,000 0.13 Cancelled (3,000,000 ) 0.40 Balance as of March 31, 2023 20,205,958 $ 0.41 13. SHARE BASED PAYMENTS (continued) a) Options (continued) Information relating to share options outstanding as at March 31, 2023 is as follows: Exercise price (CAD$) Options outstanding Options exercisable Expiry date Weighted average grant date fair value vested Weighted average remaining life in years $ 0.61 34,483 34,483 October 1, 2023 1,816 0.50 $ 0.41 350,000 350,000 April 28, 2024 42,771 1.08 $ 0.48 925,000 925,000 November 25, 2025 252,521 2.66 $ 0.44 2,000,000 2,000,000 January 22, 2026 283,601 2.82 $ 0.50 250,000 250,000 February 24, 2026 43,985 2.91 $ 0.47 500,000 500,000 March 2, 2026 84,507 2.92 $ 0.44 1,000,000 1,000,000 March 16, 2026 155,354 2.96 $ 0.47 1,100,000 975,000 April 28, 2026 133,838 3.08 $ 0.51 2,300,000 2,300,000 July 5, 2026 392,038 3.27 $ 0.44 6,396,475 3,770,722 September 21, 2026 776,238 3.48 $ 0.35 200,000 100,000 February 16, 2027 8,715 3.88 $ 0.35 1,150,000 1,150,000 March 1, 2027 35,883 3.92 $ 0.35 950,000 550,000 March 24, 2027 14,090 3.98 $ 0.18 1,287,500 - August 31, 2027 31,329 4.42 $ 0.20 312,500 312,500 August 31, 2027 16,348 4.42 $ 0.13 250,000 - September 14, 2027 4,289 4.46 $ 0.20 200,000 - November 21, 2027 1,738 4.65 $ 0.13 1,000,000 281,250 February 22, 2033 28,153 9.91 Total 20,205,958 14,498,955 $ 2,307,214 3.71 On February 15, 2022, the Company granted 200,000 options to a consultant of the Company. The options vested on February 15, 2023. Each option is exercisable at a price of CAD$0.35 per common share and expire February 16, 2027. The fair market value of the options of $10,541 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.23 based on the closing price of the Company’s shares on February 14, 2022, risk free rate of 1.82%, expected volatility of 46.92%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $1,096 in share-based compensation related to the vesting of these options. On February 28, 2022, the Company granted 1,400,000 options to consultants of the Company. The options vested on March 1, 2023. Each option is exercisable at a price of CAD$0.35 per common share and expire March 1, 2027. The fair market value of the options of $43,204 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.19 based on the closing price of the Company’s shares on February 27, 2022, risk free rate of 1.64%, expected volatility of 46.95%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $3,142 in share-based compensation related to the vesting of these options. On March 23, 2022, the Company granted 950,000 options to a consultant of the Company. 150,000 options vested on the date of grant with the remaining options vesting in 8 equal installments every three months starting June 23, 2022. Each option is exercisable at a price of CAD$0.35 per common share and expire March 24, 2027. The fair market value of the options of $16,548 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.13 based on the closing price of the Company’s shares on March 22, 2022, risk free rate of 2.2%, expected volatility of 46.92%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $1,479 in share-based compensation related to the vesting of these options. 13. SHARE BASED PAYMENTS (continued) a) Options (continued) On August 31, 2022, the Company granted 1,287,500 options to employees and consultants of the Company. 643,750 options vest on August 31, 2023 and 643,750 options vest on August 31, 2024. Each option is exercisable at a price of CAD$0.18 per common share and expire August 31, 2027. The fair market value of the options of $71,952 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.16 based on the closing price of the Company’s shares on August 30, 2022, risk free rate of 3.34%, expected volatility of 52.68%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $13,300 in share-based compensation related to the vesting of these options. On August 31, 2022, the Company granted 312,500 options to employees and consultants of the Company. The options vested immediately on the date of grant. Each option is exercisable at a price of CAD$0.20 per common share and expire August 31, 2027. The fair market value of the options of $16,348 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.16 based on the closing price of the Company’s shares on August 30, 2022, risk free rate of 3.34%, expected volatility of 52.68%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options was amortized over the vesting period. On September 14, 2022, the Company granted 250,000 options to the COO of the Company. 125,000 of the options vest on September 14, 2023 and 125,000 options vest on September 14, 2024. Each option is exercisable at a price of CAD$0.13 per common share and expire September 14, 2027. The fair market value of the options of $10,547 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.12 based on the closing price of the Company’s shares on September 13, 2022, risk free rate of 3.39%, expected volatility of 51.81%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $1,950 in share-based compensation related to the vesting of these options. On November 21, 2022, the Company granted 600,000 options to directors of the Company. the options vest on March 1, 2023. Each option is exercisable at a price of CAD$0.35 per common share and expire March 1, 2027. The fair market value of the options of $16,716 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.19 based on the closing price of the Company’s shares on February 25, 2022, risk free rate of 1.64%, expected volatility of 44.92%, an estimated life of 4.3 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $10,030 in share-based compensation related to the vesting of these options. On November 21, 2022, the Company granted 200,000 options to employees of the Company. 100,000 of the options vest on November 21, 2023 and 100,000 of the options vest on November 21, 2024. Each option is exercisable at a price of CAD$0.20 per common share and expire November 21, 2027. The fair market value of the options of $6,510 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.11 based on the closing price of the Company’s shares on November 18, 2022, risk free rate of 3.26%, expected volatility of 65.34%, an estimated life of 5 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $1,204 in share-based compensation related to the vesting of these options. During the year ended December 31, 2022, 1,775,861 options with weighted average exercise prices of CAD$0.46, expired, unexercised. On February 22, 2023, the Company granted 1,000,000 options to a consultant of the Company. 250,000 of the options vest on the date of grant with the remaining 750,000 options vesting in 24 equal monthly installments. Each option is exercisable at a price of CAD$0.13 per common share and expire February 22, 2033. The fair market value of the options of $72,541 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$0.13 based on the closing price of the Company’s shares on February 21, 2023, risk free rate of 3.37%, expected volatility of 66.72%, an estimated life of 10 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the three months ended March 31, 2023, the Company expensed $28,153 in share-based compensation related to the vesting of these options. 13. SHARE BASED PAYMENTS (continued) a) Options (continued) On March 16, 2023, 3,000,000 options with exercise prices of CAD$0.40, expired, unexercised. b) Restricted share units (“RSU”) On June 4, 2021, the Company adopted a restricted share unit (“RSU”) plan (the “RSU Plan”). The Plan provides for the grant of RSUs to employees, officers or directors of the Company and allows the Company the ability to issue on common share from treasury for each RSU held on the vesting date as determined by the board on the date of grant. The aggregate number of shares that may be issuable pursuant to RSUs granted under the Company’s RSU Plan together with the Option plan will not exceed 10% of the issued common shares of the Company at the date of grant. The number of shares to be reserved for issue under the RSU Plan together with shares reserved for issuance under the Option Plan to any one person within a twelve-month period may not exceed 5% of the number of shares issued and outstanding. On February 15, 2022, the Company granted 200,000 RSUs to a consultant of the Company. The RSUs vest on February 15, 2023. The estimated fair value of the RSUs on the date of grant is amortized over the vesting periods. During the three months ended March 31, 2023, 100,000 of these RSUs were exercised for 100,000 common shares of the Company and the Company recognized an expense of $3,674. On March 23, 2022, the Company granted 800,000 RSUs to a consultant of the Company. The RSUs vest in 8 equal installments every three months starting June 24, 2022. The estimated fair value of the RSUs on the date of grant is amortized over the vesting periods. During the three months ended March 31, 2023, the Company recognized an expense of $8,455. On July 26, 2022, 100,000 of the RSUs were exercised for 100,000 common shares of the Company and on January 11, 2023, 200,000 of these RSUs were exercised for 200,000 common shares of the Company. On August 31, 2022, the Company granted 1,250,000 RSUs to an employee of the Company. The RSU will vest on the date on which the Company’s common shares start trading on the New York Stock Exchange (“NYSE”) or NASDAQ if such date occurs prior to November 30, 2024. The estimated fair value of the RSUs on the date of grant is amortized over the vesting period. During the three months ended March 31, 2023, the Company recognized an expense of $64,455. On December 31, 2022, the Company granted 2,000,000 RSUs to the CEO of the Company. The RSUs vested immediately on the date of grant. The estimated fair value of the RSUs on the date of grant was amortized over the vesting period. On January 11, 2023, these RSUs were exercised for 2,000,000 common shares of the Company. During the year ended December 31, 2022, 3,304,281 vested RSUs were exchanged for common shares of the Company. On February 22, 2023, the Company granted 1,000,000 RSUs to a consultant of the Company. 250,000 of the RSUs vested on the date of grant with the remaining 750,000 RSUs vesting in 24 equal monthly installments. The estimated fair value of the RSUs on the date of grant is amortized over the vesting period. During the three months ended March 31, 2023, the Company recognized an expense of $37,255. On March 10, 2023, the Company granted 2,261,112 RSUs to directors, officers, employees and consultants of the Company. The RSUs vested immediately on the date of grant. On March 24, 2023, 2,231,112 of these RSUs were exercised for 2,231,112 common shares of the Company and 30,000 were cancelled. The estimated fair value of the RSUs on the date of grant is amortized over the vesting period. During the three months ended March 31, 2022, the Company recognized an expense of $270,213. As at March 31, 2023, 4,610,023 RSUs were outstanding, of which 920,177 were vested.

WARRANTS

WARRANTS	3 Months Ended
	Mar. 31, 2023
WARRANTS
Warrants	14. WARRANTS The following is a summary of warrants outstanding at March 31, 2023 and December 31, 2022 and changes during the periods then ended. Number of warrants Weighted average exercise prices (CAD$) Grant date fair value Balance, December 31, 2021 46,186,841 $ 0.49 $ 2,287,484 Private placements 6,000,000 $ 0.20 140,677 Warrants issued for credit facility 5,277,462 0.14 96,359 Warrants expired (12,572,900 ) 0.40 (599,282 ) Balance, March 31, 2023 and December 31, 2022 44,891,403 $ 0.49 $ 1,925,238 On June 30, 2022, 4,494,286 warrants were issued in connection with a credit facility (Note 9). Each warrant entitles the holder to purchase one common share of the Company at a price of CAD$0.14 until June 30, 2024. The fair value of the warrants was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price of CAD$0.105, expected dividend yield of 0%, expected volatility of 48.06%, based on the historical volatility of comparable companies, a risk-free interest rate of 3.1% and an expected life of 2 years. The estimated fair value of the warrants of $69,215 is included in interest and financing fees in the consolidated statements of loss and comprehensive loss. In connection with the private placement on September 30, 2022 (Note 13(b)), 6,000,000 warrants were issued. Each warrant entitles the holder to purchase one common share of the Company at a price of $0.20 commencing on September 30, 2023 until September 30, 2027. The fair value of the warrants of $140,677, was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price of CAD$0.09, expected dividend yield of 0%, expected volatility of 64.69%, based on the historical volatility of comparable companies, a risk-free interest rate of 3.32% and an expected life of 5 years. On December 23, 2022, 783,176 warrants were issued in connection with a draw down on a credit facility (Note 9). Each warrant entitles the holder to purchase one common share of the Company at a price of CAD$0.13 until June 30, 2024. The fair value of the warrants was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price of CAD$0.125, expected dividend yield of 0%, expected volatility of 78.29%, based on the historical volatility of comparable companies, a risk-free interest rate of 3.9% and an expected life of 1.5 years. The estimated fair value of the warrants of $27,144 is included in interest and financing fees in the consolidated statements of loss and comprehensive loss. During the year ended December 31, 2022, 12,572,900 warrants, with exercise prices of CAD$0.40, expired, unexercised. At March 31, 2023, outstanding warrants to acquire common shares of the Company were as follows: Exercise price (CAD$) Number of warrants Expiry date Weighted average remaining life in years $ 0.60 21,250,000 Saturday, July 22, 2023 0.31 $ 0.60 1,357,441 Monday, February 19, 2024 0.89 $ 0.60 9,519,000 Monday, March 4, 2024 0.93 $ 0.14 4,494,286 Sunday, June 30, 2024 1.25 $ 0.13 783,176 Sunday, June 30, 2024 1.25 $ 0.40 1,487,500 Monday, July 22, 2024 1.31 $ 0.20 6,000,000 Thursday, September 30, 2027 4.50 Total 44,891,403 1.16

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	3 Months Ended
	Mar. 31, 2023
NON-CONTROLLING INTEREST
Non-controlling Interest	15. NON-CONTROLLING INTEREST On March 16, 2021, the Company acquired all the issued and outstanding common shares of Reciprocity which held a 40% interest in Biblos. During the year ended December 31, 2022, the Company entered into an agreement to sell it’s 40% interest in Biblos (see Note 8). The following summarizes the changes in non-controlling interest in Biblos: Balance, December 31, 2021 $ (90,474 ) Share of profit for the period 13,718 Non-controlling interest on sale of Biblos 76,756 Balance, March 31, 2023 and December 31, 2022 $ -

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
RELATED PARTY TRANSACTIONS
Related Party Transactions	16. RELATED PARTY TRANSACTIONS Key management personnel compensation: Three months ended March 31, 2023 Three months ended March 31, 2022 Short term employee benefits $ 552,584 $ 255,617 Share-based payments 182,040 124,578 Short term employee benefits $ 734,624 $ 380,195 The Company recorded $182,040 in share-based compensation related to the vesting of options and RSUs granted during the three months ended March 31, 2023, the year ended December 31, 2022 and the 13 months ended December 31, 2021 (see Notes 13(a) and (b)). Other related party transactions: Included in accounts payable and accrued liabilities at March 31, 2023 is $406,414 (December 31, 2022 - $152,097) owed to the chairman of the board of directors of the Company and $4,323 owed to directors for expense reimbursement. The amounts are due on demand, unsecured, and non-interest bearing. On June 30, 2022, the Company entered into an agreement for a $5 million credit facility (the “Facility”) for a one-year term with Goff & Jones Lending Co, LLC., a related party to the Company by virtue of one of its directors. The Facility matures on June 30, 2023 (the “Maturity Date”). During the three months ended March 31, 2023, the Company accrued $23,182 in interest and $80,133 in legal fees in connection with the Facility (see Note 9). As at March 31, 2023, the principal and accrued interest were carried at $825,510 and $80,133 was included in accounts payable and accrued liabilities. See Notes 9, 17 and 19.

CONTINGENCIES AND COMMITMENTS

CONTINGENCIES AND COMMITMENTS	3 Months Ended
	Mar. 31, 2023
CONTINGENCIES AND COMMITMENTS
Contingencies And Commitments	17. CONTINGENCIES AND COMMITMENTS Management Commitments The Company is party to certain management contracts. These contracts require payments of approximately $1,200,000 to be made upon the occurrence of a change in control to the officers of the Company. The Company is also committed to payments upon termination of approximately $600,000 pursuant to the terms of these contracts. As a triggering event has not taken place as of the end of the year, these amounts have not been recorded in these consolidated financial statements. 17. CONTINGENCIES AND COMMITMENTS (continued) Former Activities The Company was previously involved in oil and gas exploration activities in Canada, the United States and Colombia. The Company ceased all direct oil and gas exploration activities in 2014. While management estimated that the exposure to additional liabilities from its former oil and gas activities over and above the reclamation deposits held in trust for the Alberta Energy Regulator of CAD$350,725 ($259,163) to be remote, the outcome of any such contingent matters is inherently uncertain. Legal Matters From time to time, the Company is named as a party to claims or involved in proceedings, including legal, regulatory and tax related, in the ordinary course of its business. While the outcome of these matters may not be estimable at period end, the Company makes provisions, where possible, for the estimated outcome of such claims or proceedings. Should a loss result from the resolution of any claims or proceedings that differs from these estimates, the difference will be accounted for as a charge to net income (loss) in that period. COVID-19 The Company’s operations could be significantly adversely affected by the effects of a widespread global outbreak of a contagious disease, including the respiratory illness caused by COVID-19. The Company cannot accurately predict the impact COVID-19 will have on its operations and the ability of others to meet their obligations with the Company, including uncertainties relating to the ultimate geographic spread of the virus, the severity of the disease, the duration of the outbreak, and the length of travel and quarantine restrictions imposed by governments of affected countries. In addition, a significant outbreak of contagious diseases in the human population could result in a widespread health crisis that could adversely affect the economies and financial markets of many countries, resulting in an economic downturn that could further affect the Company’s operations and ability to finance its operations.

REVENUE AND SEGMENTED INFORMATI

REVENUE AND SEGMENTED INFORMATION	3 Months Ended
	Mar. 31, 2023
REVENUE AND SEGMENTED INFORMATION
Revenue And Segmented Information	18. REVENUE AND SEGMENTED INFORMATION IFRS 8 requires operating segments to be determined based on the Company’s internal reporting to the Chief Operating Decision Maker (“CODM”). The CODM has been determined to be the Company’s Chief Executive Officer as he is primarily responsible for the allocation of resources and the assessment of performance. The CODM uses net income, as reviewed at periodic business review meetings, as the key measure of the Company’s results as it reflects the Company’s underlying performance for the period under evaluation. The CODM’s primary focus for review and resource allocation is the Company as a whole and not any component part of the business. Having considered these factors, management has judged that the Company having three operating segments under IFRS 8. 18. REVENUE AND SEGMENTED INFORMATION (continued) United Kingdon USA Canada Mexico Total Three months ended March 31, 2023 $ $ $ $ $ Sponsorship - 2,075,709 - - 2,075,709 Winning/Player buyout/Other - 84,942 - - 84,942 Total Team Revenue - 2,160,651 - - 2,160,651 Cost of Sales - 1,491,993 - - 1,491,993 Gross profit - 668,658 - - 668,658 Influencer / on screen talent representation 634,373 - - - 634,373 Digital media - 2,060,460 - - 2,060,460 Total Agency Revenue 634,373 2,060,460 - - 2,694,833 Cost of sales 531,846 827,919 - - 1,359,765 Gross profit 102,527 1,232,541 - - 1,335,068 Content production - 195,229 - - 195,229 Cost of sales - 169,452 - - 169,452 Gross profit - 25,777 - - 25,777 Non-current assets 266,720 9,142,951 - - 9,409,671 Three months ended March 31, 2022 Europe USA Canada Mexico Total Revenue channel $ $ $ $ $ Sponsorship - 1,823,514 - - 1,823,514 Winning/Player buyout/Other - - - 99,848 99,848 Total Team Revenue - 1,823,514 - 99,848 1,923,362 Cost of Sales - 1,077,549 - 51,951 1,129,500 Gross profit - 745,965 - 47,897 793,862 Influencer / on screen talent representation 1,268,397 - - - 1,268,397 Digital media and marketing - 1,725,815 - - 1,725,815 Total Agency Revenue 1,268,397 1,725,815 - - 2,994,212 Cost of sales 1,010,834 1,100,952 - - 2,111,586 Gross profit 257,563 624,863 - - 882,626 Content production - 122,500 - - 122,500 Cost of sales - 153,787 - - 153,787 Gross profit - (31,287 ) - - (31,287 ) Non-current assets 1,371,407 11,846,578 322,902 79,240 13,620,127

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
SUBSEQUENT EVENTS
Subsequent Events	19. SUBSEQUENT EVENTS Acquisition by Engine Gaming and Media Inc. On April 11, 2023, the Company announced that it completed its previously announced plan of arrangement (the "Arrangement") with Engine Gaming and Media, Inc. (“Engine”) resulting in the Engine acquiring all of the issued and outstanding securities of the Company. As a result of the completion of the Arrangement, the Company’s common shares have been halted from trading on the Canadian Securities Exchange and will be subsequently delisted. The combined entity is now known as GameSquare Holdings, Inc. (“GameSquare Holdings”) with shares traded on the Nasdaq Capital Market and TSX Venture Exchange under the ticker symbol GAME. Prior to the closing of the Arrangement, Engine closed a public offering of 7,673,000 subscription receipts (the "Subscription Receipts") at an issue price of US$1.25 per Subscription Receipt, including the partial exercise of an over-allotment option, for aggregate gross proceeds of $9,591,250. As a result of the closing of the Arrangement, the Subscription Receipts were consolidated on the same ratio as the Consolidation (as discussed below) and automatically exchanged on a one-to-one basis for common shares of the GameSquare Holdings without any further action on the part of the holder and without payment of additional consideration. GameSquare Holdings enacted a reverse stock split to consolidate (the “Consolidation”) the outstanding common shares on the basis of one new common share for every four existing common shares. As a result, GameSquare Holdings has approximately 12.9 million shares outstanding following completion of the Consolidation, the Arrangement and the conversion of the Subscription Receipts. The board of directors of GameSquare Holdings includes Justin Kenna, Tom Walker, Travis Goff, Jerami Gorman, Tom Rogers (Executive Chairman), Lou Schwartz, and Stu Porter. These directors shall hold office until the first annual meeting of the shareholders of GameSquare Holdings following the closing, or until their successors are duly appointed or elected. The management team of GameSquare Holdings includes Justin Kenna as Chief Executive Officer, Lou Schwartz as President, Mike Munoz as Chief Financial Officer, Sean Horvath Chief Revenue Officer, Paolo DiPasquale as Chief Strategy Officer, Tyler "Ninja" Blevins as Chief Innovation Officer, John Wilk as General Counsel, and Matt Ehrens as Chief Technology Officer. Other Subsequent Events On April 3, 2023, 150,000 Proportionate Voting Shares were converted to 15,000,000 common shares of the Company. On April 3, 2023, 199,000 common shares of the Company were issued for consideration on the acquisition of Reciprocity. On April 10, 2023, 1,250,000 common shares of the Company were issued for consideration on the acquisition of Reciprocity. On April 11, 2023, on the close of the public offering noted above, the Company repaid the balance of the Facility of $825,810 and associated accrued legal fees of $80,133. See Note 9.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
New Accounting Standards	Effective January 1, 2023, the Company adopted the following new accounting standards. Adoption of these standards on January 1, 2023 did not have a material impact on the Company’s consolidated financial statements. IAS 1 – Presentation of Financial Statements (“IAS 1”) was amended in January 2020 to provide a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. The amendments clarify that the classification of liabilities as current or noncurrent is based solely on a company’s right to defer settlement at the reporting date. The right needs to be unconditional and must have substance. The amendments also clarify that the transfer of a company’s own equity instruments is regarded as settlement of a liability, unless it results from the exercise of a conversion option meeting the definition of an equity instrument.
Significant accounting policies	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant accounting policies The unaudited condensed interim consolidated financial statements were prepared using the same accounting policies and methods as those used in the Company’s consolidated financial statements for the year ended December 31, 2022, with the exception of the following new accounting standards noted below. New accounting standards Effective January 1, 2023, the Company adopted the following new accounting standards. Adoption of these standards on January 1, 2023 did not have a material impact on the Company’s consolidated financial statements. IAS 1 – Presentation of Financial Statements (“IAS 1”) was amended in January 2020 to provide a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. The amendments clarify that the classification of liabilities as current or noncurrent is based solely on a company’s right to defer settlement at the reporting date. The right needs to be unconditional and must have substance. The amendments also clarify that the transfer of a company’s own equity instruments is regarded as settlement of a liability, unless it results from the exercise of a conversion option meeting the definition of an equity instrument.

NATURE AND CONTINUANCE OF OPE_2

NATURE AND CONTINUANCE OF OPERATIONS (Table)	3 Months Ended
	Mar. 31, 2023
NATURE AND CONTINUANCE OF OPERATIONS
Schedule of accounts of the Company and its subsidiaries listed	Country of Functional Name of Subsidiary Incorporation Currency Ownership Percentage March 31, December 31, 2023 2022 Code Red Esports Ltd. ("Code Red") England and Wales UK pound sterling 100% 100% GameSquare Esports (USA) Inc. (dba as Fourth Frame Studios) USA U.S. Dollar 100% 100% Biblos Gaming SA ("Biblos") Mexico Mexican Peso NA NA GCN Inc. ("GCN") USA U.S. Dollar 100% 100% NextGen Tech, LLC (dba as Complexity Gaming) ("Complexity") USA U.S. Dollar 100% 100% Swingman LLC. (dba Cut+Sew and Zoned) (“Cut+Sew”) USA U.S. Dollar 100% 100% Mission Supply LLC USA U.S. Dollar 100% 100%

Equipment (Tables)

Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Equipment (Tables)
Schedule Of Equipment	Equipment Leasehold improvements Total Cost: Balance, January 1, 2023 $ 269,656 $ 3,655,619 $ 3,925,275 Effect of foreign exchange 119 - 119 Balance, March 31, 2023 $ 269,775 $ 3,655,619 $ 3,925,394 Depreciation: Balance, January 1, 2023 $ 140,209 $ 783,183 $ 923,392 Depreciation charge for the period 28,319 136,163 164,482 Effect of foreign exchange 57 - 57 Balance, March 31, 2023 $ 168,585 $ 919,346 $ 1,087,931 Net book value: Balance, March 31, 2023 $ 101,190 $ 2,736,273 $ 2,837,463 Balance, January 1, 2023 $ 129,447 $ 2,872,436 $ 3,001,883 Cost: Balance, January 1, 2022 $ 238,988 $ 3,655,734 $ 3,894,722 Additions 31,251 - 31,251 Effect of foreign exchange (583 ) (115 ) (698 ) Balance, December 31, 2022 $ 269,656 $ 3,655,619 $ 3,925,275 Depreciation: Balance, January 1, 2022 $ 27,434 $ 238,530 $ 265,964 Depreciation charge for the period 112,938 544,653 657,591 Effect of foreign exchange (163 ) - (163 ) Balance, December 31, 2022 $ 140,209 $ 783,183 $ 923,392 Net book value: Balance, December 31, 2022 $ 129,447 $ 2,872,436 $ 3,001,883 Balance, January 1, 2022 $ 211,554 $ 3,417,204 $ 3,628,758

INTANGIBLES AND GOODWILLs (Tabl

INTANGIBLES AND GOODWILLs (Tables)	3 Months Ended
	Mar. 31, 2023
INTANGIBLE AND GOODWILL
Schedule Of intangible assets	Customer relationships Brand name Total Balance, December 31, 2021 $ 2,000,320 $ 5,366,122 $ 7,366,442 Amortization (471,211 ) (1,177,859 ) (1,649,070 ) Effect of foreign exchange (109,356 ) (296,756 ) (406,112 ) Impairment (472,018 ) (229,405 ) (701,423 ) Balance, December 31, 2022 $ 947,735 $ 3,662,102 $ 4,609,837 Amortization (70,350 ) (262,370 ) (332,720 ) Effect of foreign exchange 807 3,112 3,919 Balance, March 31, 2023 $ 878,192 $ 3,402,844 $ 4,281,036

LEASE (Tables)

LEASE (Tables)	3 Months Ended
	Mar. 31, 2023
LEASE
Schedule Of Amortization Charge	Cost Amortization Balance Balance, December 31, 2021 $ 2,950,277 $ (188,316 ) $ 2,761,961 Additions - (376,631 ) (376,631 ) Balance, December 31, 2022 $ 2,950,277 $ (564,947 ) 2,385,330 Additions - 94,158 ) (94,158 ) Balance, March 31, 2023 $ 2,950,277 $ (659,105 ) $ 2,291,172
Schedule Of Future Minimum Payments Due Under Operating Leases	Year ended December 31 Operating Lease Payment 2023 $ 409,356 2024 545,808 2025 545,808 2026 545,808 Thereafter 1,273,552 Total Lease Payments 3,320,332 Less Imputed Interest (701,521 ) Total 2,618,811 Less: current portion (345,408 ) Lease Liability, Net of Current Portion $ 2,273,403
Schedule Of Reconciliation Of The Lease Liabilities	Three months ended Years ended March 31, 2023 December 31, 2022 Balance, beginning of period $ 2,698,677 $ 3,000,031 Cash outflows (134,319 ) (535,147 ) Finance costs 54,453 233,793 $ 2,618,811 $ 2,698,677 March 31, 2023 December 31, 2022 Lease Liability - current $ 345,408 $ 336,229 Lease Liability - non-current 2,273,403 2,362,448 $ 2,618,811 $ 2,698,677

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	3 Months Ended
	Mar. 31, 2023
CAPITAL STOCK
Schedule Of Capital Stock	Number of Proportionate Voting Shares Number of common shares Amount Balance as of December 31, 2021 - 244,381,900 $ 36,218,116 Private placements - 59,855,285 6,162,534 Share issue costs - - (64,834 ) RSUs exercised - 3,304,281 1,059,342 Conversion from Common to Proportionate Voting Shares 150,000 (15,000,000 ) - Balance as of December 31, 2022 150,000 292,541,466 $ 43,375,158 Contingent consideration on acquisition of Cut+Sew (Note 11) - 1,421,418 131,184 Issued for debt - 441,025 66,154 RSUs exercised - 4,808,966 523,029 Balance as of March 31, 2023 150,000 299,212,875 $ 44,095,525

SHARE BASED PAYMENTS (Tables)

SHARE BASED PAYMENTS (Tables)	3 Months Ended
	Mar. 31, 2023
SHARE BASED PAYMENTS
Schedule Of Outstanding Stock Options	Number of stock options Weighted average exercise price (CAD$) Balance as of December 31, 2021 19,381,819 $ 0.45 Granted 4,600,000 0.32 Cancelled (1,775,861 ) 0.46 Balance as of December 31, 2022 22,205,958 $ 0.42 Granted 1,000,000 0.13 Cancelled (3,000,000 ) 0.40 Balance as of March 31, 2023 20,205,958 $ 0.41
Summarizes Information About Stock Options Exercisable And Outstanding	Exercise price (CAD$) Options outstanding Options exercisable Expiry date Weighted average grant date fair value vested Weighted average remaining life in years $ 0.61 34,483 34,483 October 1, 2023 1,816 0.50 $ 0.41 350,000 350,000 April 28, 2024 42,771 1.08 $ 0.48 925,000 925,000 November 25, 2025 252,521 2.66 $ 0.44 2,000,000 2,000,000 January 22, 2026 283,601 2.82 $ 0.50 250,000 250,000 February 24, 2026 43,985 2.91 $ 0.47 500,000 500,000 March 2, 2026 84,507 2.92 $ 0.44 1,000,000 1,000,000 March 16, 2026 155,354 2.96 $ 0.47 1,100,000 975,000 April 28, 2026 133,838 3.08 $ 0.51 2,300,000 2,300,000 July 5, 2026 392,038 3.27 $ 0.44 6,396,475 3,770,722 September 21, 2026 776,238 3.48 $ 0.35 200,000 100,000 February 16, 2027 8,715 3.88 $ 0.35 1,150,000 1,150,000 March 1, 2027 35,883 3.92 $ 0.35 950,000 550,000 March 24, 2027 14,090 3.98 $ 0.18 1,287,500 - August 31, 2027 31,329 4.42 $ 0.20 312,500 312,500 August 31, 2027 16,348 4.42 $ 0.13 250,000 - September 14, 2027 4,289 4.46 $ 0.20 200,000 - November 21, 2027 1,738 4.65 $ 0.13 1,000,000 281,250 February 22, 2033 28,153 9.91 Total 20,205,958 14,498,955 $ 2,307,214 3.71

WARRANTS (Tables)

WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2023
WARRANTS
Summary Of Warrants Outstanding	Number of warrants Weighted average exercise prices (CAD$) Grant date fair value Balance, December 31, 2021 46,186,841 $ 0.49 $ 2,287,484 Private placements 6,000,000 $ 0.20 140,677 Warrants issued for credit facility 5,277,462 0.14 96,359 Warrants expired (12,572,900 ) 0.40 (599,282 ) Balance, March 31, 2023 and December 31, 2022 44,891,403 $ 0.49 $ 1,925,238
Schedule Of Outstanding Warrants To Acquire Common Shares	Exercise price (CAD$) Number of warrants Expiry date Weighted average remaining life in years $ 0.60 21,250,000 Saturday, July 22, 2023 0.31 $ 0.60 1,357,441 Monday, February 19, 2024 0.89 $ 0.60 9,519,000 Monday, March 4, 2024 0.93 $ 0.14 4,494,286 Sunday, June 30, 2024 1.25 $ 0.13 783,176 Sunday, June 30, 2024 1.25 $ 0.40 1,487,500 Monday, July 22, 2024 1.31 $ 0.20 6,000,000 Thursday, September 30, 2027 4.50 Total 44,891,403 1.16

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	3 Months Ended
	Mar. 31, 2023
NON-CONTROLLING INTEREST
Schedule Of Summarizes The Changes In Non-controlling Interest	Balance, December 31, 2021 $ (90,474 ) Share of profit for the period 13,718 Non-controlling interest on sale of Biblos 76,756 Balance, March 31, 2023 and December 31, 2022 $ -

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2023
RELATED PARTY TRANSACTIONS
Schedule Of Key Management Personnel Compensation	Three months ended March 31, 2023 Three months ended March 31, 2022 Short term employee benefits $ 552,584 $ 255,617 Share-based payments 182,040 124,578 Short term employee benefits $ 734,624 $ 380,195

REVENUE AND SEGMENTED INFORMA_2

REVENUE AND SEGMENTED INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2023
REVENUE AND SEGMENTED INFORMATION
Schedule Of Geographical Information Of Company's Revenue	United Kingdon USA Canada Mexico Total Three months ended March 31, 2023 $ $ $ $ $ Sponsorship - 2,075,709 - - 2,075,709 Winning/Player buyout/Other - 84,942 - - 84,942 Total Team Revenue - 2,160,651 - - 2,160,651 Cost of Sales - 1,491,993 - - 1,491,993 Gross profit - 668,658 - - 668,658 Influencer / on screen talent representation 634,373 - - - 634,373 Digital media - 2,060,460 - - 2,060,460 Total Agency Revenue 634,373 2,060,460 - - 2,694,833 Cost of sales 531,846 827,919 - - 1,359,765 Gross profit 102,527 1,232,541 - - 1,335,068 Content production - 195,229 - - 195,229 Cost of sales - 169,452 - - 169,452 Gross profit - 25,777 - - 25,777 Non-current assets 266,720 9,142,951 - - 9,409,671 Three months ended March 31, 2022 Europe USA Canada Mexico Total Revenue channel $ $ $ $ $ Sponsorship - 1,823,514 - - 1,823,514 Winning/Player buyout/Other - - - 99,848 99,848 Total Team Revenue - 1,823,514 - 99,848 1,923,362 Cost of Sales - 1,077,549 - 51,951 1,129,500 Gross profit - 745,965 - 47,897 793,862 Influencer / on screen talent representation 1,268,397 - - - 1,268,397 Digital media and marketing - 1,725,815 - - 1,725,815 Total Agency Revenue 1,268,397 1,725,815 - - 2,994,212 Cost of sales 1,010,834 1,100,952 - - 2,111,586 Gross profit 257,563 624,863 - - 882,626 Content production - 122,500 - - 122,500 Cost of sales - 153,787 - - 153,787 Gross profit - (31,287 ) - - (31,287 ) Non-current assets 1,371,407 11,846,578 322,902 79,240 13,620,127

NATURE AND CONTINUANCE OF OPE_3

NATURE AND CONTINUANCE OF OPERATIONS (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Code Red Esports Ltd [Member]
Statement [Line Items]
Country of incorporation	England and Wales	423841
Ownership Percentage	100%	100%
GameSquare Esports USA Inc [Member]
Statement [Line Items]
Country of incorporation	USA	423841
Ownership Percentage	100%	100%
Functional Currency	U.S. Dollar
Biblos Gaming SA [Member]
Statement [Line Items]
Country of incorporation	Mexico	423841
GCN Inc [Member]
Statement [Line Items]
Country of incorporation	USA	423841
Ownership Percentage	100%	100%
Functional Currency	U.S. Dollar
NextGen Tech LLC [Member]
Statement [Line Items]
Country of incorporation	USA	423841
Ownership Percentage	100%	100%
Functional Currency	U.S. Dollar
Swingman LLC [Member]
Statement [Line Items]
Country of incorporation	USA	423841
Functional Currency	U.S. Dollar
Ownership Percentage	100%	100%
Mission Supply LLC [Member]
Statement [Line Items]
Country of incorporation	USA	423841
Ownership Percentage	100%	100%
Functional Currency	U.S. Dollar

NATURE AND CONTINUANCE OF OPE_4

NATURE AND CONTINUANCE OF OPERATIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022
NATURE AND CONTINUANCE OF OPERATIONS
Working Capital		$ 3,563,874	$ 423,841
Credit facility	$ 5,000,000
Drawn down credit facility		$ 750,000,000,000	$ 750,000,000,000

AMOUNTS RECEIVABLE (Details)

AMOUNTS RECEIVABLE (Details)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)
AMOUNTS RECEIVABLE
Trade Receivables	$ 5,784,508			$ 8,114,542
Hst Receivable	128,017			88,874
Other Receivables		$ 122,581	$ 127,704
Amounts Receivable	$ 6,035,106			$ 8,331,120

EQUIPMENT (Details)

EQUIPMENT (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2023 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)	Mar. 31, 2023 CAD ($)	Dec. 31, 2022 CAD ($)
Statement [Line Items]
Balance, Beginning	$ 3,925,275		$ 3,894,722
Addition			31,251
Effect Of Foreign Exchange	119			$ (698)
Balance, Ending	3,925,394		3,925,275
Depreciation:
Balance					$ 923,392	$ 265,964
Ending Balance	1,087,931					923,392
Depreciation Charge For The Period	164,482		657,591
Effect Of Foreign Exchange, Depreciation		$ 57	(163)
Net Book Value:
Equipment	2,837,463		3,001,883		2,837,463	3,001,883
Balance	3,001,883
Ending Balance	3,628,758
Ending Balance	1,087,931			923,392
Leasehold Improvements
Statement [Line Items]
Addition	0		0
Effect Of Foreign Exchange	0			(115)
Acquisitions Of Reciprocity		0
Depreciation:
Balance					783,183	238,530
Ending Balance	3,417,204
Acquisition Of Code Red			0
Depreciation Charge For The Period	136,163		544,653
Effect Of Foreign Exchange, Depreciation		0	0
Net Book Value:
Transfer To Assets Available For Sale	0
Equipment					2,736,273	2,872,436
Ending Balance	3,417,204
Office Equipment
Statement [Line Items]
Balance, Beginning		269,656	238,988
Addition			31,251
Effect Of Foreign Exchange	119			(583)
Balance, Ending	269,775			269,656
Depreciation:
Balance					140,209	27,434
Ending Balance	168,585					140,209
Depreciation Charge For The Period	28,319		112,938
Effect Of Foreign Exchange, Depreciation		57	(163)
Net Book Value:
Equipment					$ 101,190	$ 129,447
Ending Balance	$ 168,585			$ 140,209
Ending balance		$ 129,447	$ 211,554

INTANGIBLES AND GOODWILL (Detai

INTANGIBLES AND GOODWILL (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)
Statement [Line Items]
Balance, beginning	$ 4,609,837	$ 7,366,442
Amortization	(332,720)	(1,649,070)
Effect of foreign exchange	119		$ (698)
Effect of foreign exchange	3,919	(406,112)
Impairment		(701,423)
Balance, ending	4,281,036	4,609,837
Brand Names [Member]
Statement [Line Items]
Balance, beginning	3,662,102	5,366,122
Amortization	(262,370)	(1,177,859)
Effect of foreign exchange	3,112	(296,756)
Impairment		(229,405)
Balance, ending	3,402,844	3,662,102
Customer Relationships [Member]
Statement [Line Items]
Balance, beginning	947,735	2,000,320
Amortization	(70,350)	(471,211)
Effect of foreign exchange	807	(109,356)
Impairment		(472,018)
Balance, ending	$ 878,192	$ 947,735

INTANGIBLES AND GOODWILL (Det_2

INTANGIBLES AND GOODWILL (Details narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
INTANGIBLE AND GOODWILL
Acquisition Of Code Red	$ 701,423

ASSETS AND LIABILITIES HELD F_2

ASSETS AND LIABILITIES HELD FOR SALE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 25, 2022	Mar. 31, 2023	Dec. 23, 2022	Jun. 30, 2022
ASSETS AND LIABILITIES HELD FOR SALE
Percentage Of Shares Sold		40%
Income From Sale Of Assets		$ 125,000
Sale of investment	$ 46,915
Par Value Of Common Stock	$ 0.05		$ 0.13	$ 0.14

CREDIT FACILITY PAYABLE (Detail

CREDIT FACILITY PAYABLE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Jun. 30, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
CREDIT FACILITY PAYABLE
Credit facility	$ 5,000,000
Drawn down credit facility		$ 750,000,000,000		$ 750,000,000,000
Professional fee		855,368	$ 393,243	$ 50,000,000,000
Maturity Date	Jun. 30, 2023
Warrants issued				5,277,462
Accrued interest amount				$ 23,182
Principal amount		825,510		$ 802,328
Incurred legal costs		$ 80,133

LEASE (Details)

LEASE (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Cost [Member]
Statement [Line Items]
Lease Liability, Beginning Balance	$ 2,950,277	$ 2,950,277
Lease Liability, Addition	0	0
Lease Liability, Ending Balance	2,950,277	2,950,277
Amortization [Member]
Statement [Line Items]
Lease Liability, Beginning Balance	(564,947)	(188,316)
Lease Liability, Addition	(94,158)	(376,631)
Lease Liability, Ending Balance	(659,105)	(564,947)
Balance [Member]
Statement [Line Items]
Lease Liability, Beginning Balance	2,385,330	2,761,961
Lease Liability, Addition	(94,158)	(376,631)
Lease Liability, Ending Balance	$ 2,291,172	$ 2,385,330

LEASE (Details 1)

LEASE (Details 1) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
LEASE
Finance Lease Obligation, Beginning	$ 2,698,677	$ 3,000,031
Cash Outflows	(134,319)	(535,147)
Finance Costs	54,453	233,793
Other Comprehensive Income Due To Foreign Currency Adjustment	2,618,811	2,698,677
Lease Liability - Current	345,408	336,229
Lease Liability - Non-current	2,273,403	2,362,448
Total Finance Lease	$ 2,618,811	$ 2,698,677

LEASE (Details 2)

LEASE (Details 2)	3 Months Ended
	Mar. 31, 2023 USD ($)
LEASE
2023	$ 409,356
2024	545,808
2025	545,808
2026	545,808
Thereafter	1,273,552
Total Lease Payments	3,320,332
Less Imputed Interest	(701,521)
Total	2,618,811
Less: current portion	(345,408)
Lease Liability, Net of Current Portion	$ 2,273,403

LEASE (Details Narrative)

LEASE (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2021
LEASE
Lease Commencement Date			Apr. 09, 2019
Finance Lease Obligation			$ 2,950,277
Lease Amortization	$ 94,158	$ 94,158
Interest Expense, Lease Liabilities	$ 54,453	$ 60,771

CONSIDERATION PAYABLE (Details

CONSIDERATION PAYABLE (Details Narrative) - USD ($) shares in Millions	1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 27, 2021	Mar. 31, 2023	Dec. 31, 2022
Statement [Line Items]
Common shares issued	2	1,421,418	1,421,418
Cash payment	$ 2,385,117	$ 120,000	$ 260,000
Acquire issued and outstanding shares	100%
Estimated fair value	$ 191,498
CutSew [Member]
Statement [Line Items]
Cash payment	116,405
Payment in common shares	970,045
Cut Sew 1 [Member]
Statement [Line Items]
Cash payment	116,405
Payment in common shares	970,045
Cut Sew 2 [Member]
Statement [Line Items]
Cash payment	186,249
Maximum payment in common shares	6,090,000
Estimated fair value of the contingent consideration	52,662
Payment in common shares	1,715,040
Cut Sew 3 [Member]
Statement [Line Items]
Cash payment	116,405
Payment in common shares	$ 970,045

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($) shares	Mar. 31, 2023 CAD ($) shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 CAD ($) shares
Statement [Line Items]
Balance, amount | $	$ 7,155,665		$ 17,645,242
Balance, amount | $	$ 3,522,277		$ 7,155,665
Balances, Shares	44,891,403	44,891,403
Common Stock [Member]
Statement [Line Items]
Balance, Shares	292,541,466	292,541,466	244,381,900	244,381,900
Balance, amount	$ 43,375,158		$ 36,218,116	$ 36,218,116
Private Placements, Shares			59,855,285	59,855,285
Private Placements, Amount | $				$ 6,162,534
Contingent consideration on acquisition of Cut+Sew amount | $		$ 131,184
Contingent consideration on acquisition of Cut+Sew (Note 11)	1,421,418	1,421,418
Share Issue Costs | $		$ (66,154)		$ 64,834
Share Issue Costs shsres	441,025	441,025
Rsus Exercised, Shares	4,808,966	4,808,966	3,304,281	3,304,281
Rsus Exercised, Amount		$ 523,029	$ 1,059,342
Conversion from Common to Proportionate Voting amount | $			$ 0
Conversion from Common to Proportionate Voting Shares			15,000,000	15,000,000
Balance, amount | $	$ 44,095,525		$ 43,375,158
Balances, Shares	299,212,875	299,212,875	292,541,466	292,541,466
Number of Proportionate Voting Shares [Member]
Statement [Line Items]
Balance, Shares	150,000	150,000
Conversion from Common to Proportionate Voting amount | $	$ 0
Conversion from Common to Proportionate Voting Shares	150,000	150,000
Balances, Shares	150,000	150,000	150,000	150,000

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)		1 Months Ended
	Apr. 11, 2022	Sep. 30, 2022	Jun. 20, 2022	May 30, 2022	Mar. 31, 2023	Mar. 24, 2023	Mar. 10, 2023	Dec. 31, 2022	Jun. 23, 2022
Statement [Line Items]
Options Exercised, Shares					4,808,966	441,025	1,421,418	3,304,281
Convertible common shares stock									150,000
Non-Brokered Private Placement
Statement [Line Items]
Units Issued	8,988,571	29,900,000	926,285	20,040,429
Price Per Unit	$ 0.14	$ 0.14	$ 0.14	$ 0.14
Gross Proceeds From Issuance Of Units	$ 986,748	$ 3,000,000	$ 100,652	$ 2,215,811
Broker Warrants To Purchase Units		$ 0.20
Legal And Other Expenses	$ 42,822	$ 22,012		$ 38,063

SHARE BASED PAYMENTS (Details)

SHARE BASED PAYMENTS (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2023 $ / shares	Dec. 31, 2022 $ / shares
SHARE BASED PAYMENTS
Balance, Number Of Stock Options	22,205,958	19,381,819
Cancelled	3,000,000	1,775,861
Granted	1,000,000	4,600,000
Balance, Number Of Stock Options	20,205,958	22,205,958
Balance, Weighted Average Exercise Price	$ 0.42	$ 0.45
Cancelled, Weighted Average Exercise Price	0.40	0.46
Granted, Weighted Average Exercise Price	0.13	0.32
Balance, Weighted Average Exercise Price	$ 0.41	$ 0.42

SHARE BASED PAYMENTS (Details 1

SHARE BASED PAYMENTS (Details 1)	3 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares	Aug. 31, 2022 $ / shares	Feb. 28, 2022 $ / shares	Feb. 15, 2022 $ / shares
Statement [Line Items]
Options Outstanding	20,205,958
Options Exercisable	14,498,955
Weighted Average Grant Date Fair Value Vested | $	$ 2,307,214
Weighted Average Remaining Life In Years	3 years 8 months 15 days
Exercise Price | (per share)	$ 0.20	$ 0.18	$ 0.35	$ 0.35
Exercise Price Range 18 [Member]
Statement [Line Items]
Options Outstanding	1,000,000
Options Exercisable	281,250
Weighted Average Grant Date Fair Value Vested | $	$ 28,153
Weighted Average Remaining Life In Years	9 years 10 months 28 days
Exercise Price | $ / shares	$ 0.13
Expiry Date	Feb. 22, 2033
Exercise Price Range 15 [Member]
Statement [Line Items]
Options Outstanding	312,500
Options Exercisable	312,500
Weighted Average Grant Date Fair Value Vested | $	$ 16,348
Weighted Average Remaining Life In Years	4 years 5 months 1 day
Exercise Price | $ / shares	$ 0.20
Expiry Date	Aug. 31, 2027
Exercise Price Range 1 [Member]
Statement [Line Items]
Options Outstanding	34,483
Options Exercisable	34,483
Weighted Average Grant Date Fair Value Vested | $	$ 1,816
Weighted Average Remaining Life In Years	6 months
Exercise Price | $ / shares	$ 0.61
Expiry Date	Oct. 01, 2023
Exercise Price Range 2 [Member]
Statement [Line Items]
Options Outstanding	350,000
Options Exercisable	350,000
Weighted Average Grant Date Fair Value Vested | $	$ 42,771
Weighted Average Remaining Life In Years	1 year 29 days
Exercise Price | $ / shares	$ 0.41
Exercise Price Range 3 [Member]
Statement [Line Items]
Options Outstanding	925,000
Options Exercisable	925,000
Weighted Average Grant Date Fair Value Vested | $	$ 252,521
Weighted Average Remaining Life In Years	2 years 7 months 28 days
Exercise Price | $ / shares	$ 0.48
Expiry Date	Nov. 25, 2025
Exercise Price Range 4 [Member]
Statement [Line Items]
Options Outstanding	2,000,000
Options Exercisable	2,000,000
Weighted Average Grant Date Fair Value Vested | $	$ 283,601
Weighted Average Remaining Life In Years	2 years 9 months 25 days
Exercise Price | $ / shares	$ 0.44
Expiry Date	Jan. 22, 2026
Exercise Price Range 5 [Member]
Statement [Line Items]
Options Outstanding	250,000
Options Exercisable	250,000
Weighted Average Grant Date Fair Value Vested | $	$ 43,985
Weighted Average Remaining Life In Years	2 years 10 months 28 days
Exercise Price | $ / shares	$ 0.50
Expiry Date	Feb. 24, 2026
Exercise Price Range 6 [Member]
Statement [Line Items]
Options Outstanding	500,000
Options Exercisable	500,000
Weighted Average Grant Date Fair Value Vested | $	$ 84,507
Weighted Average Remaining Life In Years	2 years 11 months 1 day
Exercise Price | $ / shares	$ 0.47
Expiry Date	Mar. 02, 2026
Exercise Price Range 7 [Member]
Statement [Line Items]
Options Outstanding	1,000,000
Options Exercisable	1,000,000
Weighted Average Grant Date Fair Value Vested | $	$ 155,354
Weighted Average Remaining Life In Years	2 years 11 months 15 days
Exercise Price | $ / shares	$ 0.44
Expiry Date	Mar. 16, 2026
Exercise Price Range 8 [Member]
Statement [Line Items]
Options Outstanding	1,100,000
Options Exercisable	975,000
Weighted Average Grant Date Fair Value Vested | $	$ 133,838
Weighted Average Remaining Life In Years	3 years 29 days
Exercise Price | $ / shares	$ 0.47
Expiry Date	Apr. 28, 2026
Exercise Price Range 9 [Member]
Statement [Line Items]
Options Outstanding	2,300,000
Options Exercisable	2,300,000
Weighted Average Grant Date Fair Value Vested | $	$ 392,038
Weighted Average Remaining Life In Years	3 years 3 months 7 days
Exercise Price | $ / shares	$ 0.51
Expiry Date	Jul. 05, 2026
Exercise Price Range 10 [Member]
Statement [Line Items]
Options Outstanding	6,396,475
Options Exercisable	3,770,722
Weighted Average Grant Date Fair Value Vested | $	$ 776,238
Weighted Average Remaining Life In Years	3 years 5 months 23 days
Exercise Price | $ / shares	$ 0.44
Expiry Date	Sep. 21, 2026
Exercise Price Range 11 [Member]
Statement [Line Items]
Options Outstanding	200,000
Options Exercisable	100,000
Weighted Average Grant Date Fair Value Vested | $	$ 8,715
Weighted Average Remaining Life In Years	3 years 10 months 17 days
Exercise Price | $ / shares	$ 0.35
Expiry Date	Feb. 16, 2027
Exercise Price Range 12 [Member]
Statement [Line Items]
Options Outstanding	1,150,000
Options Exercisable	1,150,000
Weighted Average Grant Date Fair Value Vested | $	$ 35,883
Weighted Average Remaining Life In Years	3 years 11 months 1 day
Exercise Price | $ / shares	$ 0.35
Expiry Date	Mar. 01, 2027
Exercise Price Range 13 [Member]
Statement [Line Items]
Options Outstanding	950,000
Options Exercisable	550,000
Weighted Average Grant Date Fair Value Vested | $	$ 14,090
Weighted Average Remaining Life In Years	3 years 11 months 23 days
Exercise Price | $ / shares	$ 0.35
Expiry Date	Mar. 24, 2027
Exercise Price Range 14 [Member]
Statement [Line Items]
Options Outstanding	1,287,500
Options Exercisable	0
Weighted Average Grant Date Fair Value Vested | $	$ 31,329
Weighted Average Remaining Life In Years	4 years 5 months 1 day
Exercise Price | $ / shares	$ 0.18
Expiry Date	Aug. 31, 2027
Exercise Price Range 16 [Member]
Statement [Line Items]
Options Outstanding	250,000
Options Exercisable	0
Weighted Average Grant Date Fair Value Vested | $	$ 4,289
Weighted Average Remaining Life In Years	4 years 5 months 15 days
Exercise Price | $ / shares	$ 0.13
Expiry Date	Sep. 14, 2027
Exercise Price Range 17 [Member]
Statement [Line Items]
Options Outstanding	200,000
Options Exercisable	0
Weighted Average Grant Date Fair Value Vested | $	$ 1,738
Weighted Average Remaining Life In Years	4 years 7 months 24 days
Exercise Price | $ / shares	$ 0.20
Expiry Date	Nov. 21, 2027

SHARE BASED PAYMENTS (Details N

SHARE BASED PAYMENTS (Details Narrative)		1 Months Ended								3 Months Ended
	Sep. 14, 2022 USD ($)	Mar. 31, 2023 $ / shares	Feb. 22, 2023 USD ($) shares	Nov. 22, 2022 USD ($)	Nov. 21, 2022 USD ($) $ / shares	Aug. 31, 2022 USD ($)	Mar. 23, 2022 USD ($) $ / shares	Feb. 28, 2022 USD ($)	Feb. 15, 2022 $ / shares	Mar. 31, 2023 USD ($) $ / shares	Mar. 31, 2023 CAD ($)	Mar. 31, 2022 USD ($)	Nov. 21, 2024 USD ($)	Sep. 14, 2024 USD ($)	Aug. 31, 2024 USD ($)	Nov. 21, 2023 USD ($)	Sep. 14, 2023 USD ($)	Aug. 31, 2023 USD ($)	Mar. 31, 2023 CAD ($) shares	Mar. 24, 2023 USD ($) shares	Mar. 16, 2023 $ / shares shares	Mar. 10, 2023 shares	Feb. 22, 2023 CAD ($) $ / shares shares	Jan. 11, 2023 shares	Dec. 31, 2022 $ / shares shares	Dec. 23, 2022 $ / shares	Nov. 22, 2022 $ / shares shares	Nov. 21, 2022 CAD ($) $ / shares shares	Sep. 14, 2022 $ / shares	Sep. 14, 2022 USD ($) shares	Aug. 31, 2022 $ / shares	Aug. 31, 2022 USD ($) shares	Jul. 27, 2022 shares	Jul. 26, 2022 shares	Jun. 30, 2022 $ / shares	Mar. 23, 2022 CAD ($) $ / shares shares	Feb. 28, 2022 $ / shares shares	Feb. 15, 2022 USD ($) $ / shares shares
Statement [Line Items]
Estimated Life	5 years	5 years	10 years	5 years	4 years 3 months 18 days	5 years	5 years	5 years	5 years
Risk Free Interest Rate			3.37%																3.34%				3.37%				3.26%	1.64%		3.39%		3.34%				2.20%	1.64%	1.82%
Exercise price | (per share)		$ 0.20							$ 0.35	$ 0.20																					$ 0.18						$ 0.35
Expected Volatility			66.72%																52.68%				66.72%				65.34%	44.92%		51.81%		52.68%				46.92%	46.95%	46.92%
Share price | (per share)		0.16							$ 0.23	0.16																					$ 0.16					$ 0.13	$ 0.19
Expected Dividend Yield			0%																0%				0%				0%	0%		0%		0%				0%	0%	0%
Number Of Options Granted			1,000,000																312,500		3,000,000		1,000,000		1,775,861		200,000	600,000		250,000		1,287,500				950,000
RSUs were exercised																				2,231,112
Options Exrecisable Price | (per share)		$ 0.16					$ 0.35			$ 0.16											$ 0.40		$ 0.13				$ 0.20	$ 0.35	$ 0.13
Options Expiration Date	Sep. 14, 2027	Aug. 31, 2027	Feb. 22, 2033	Nov. 21, 2027	Mar. 01, 2027	Aug. 31, 2027	Mar. 24, 2027	Mar. 01, 2027	Feb. 16, 2027
RSUs were cancelled																				30,000
Fair Market Value Of Options																			$ 16,348				$ 72,541					$ 16,716		$ 10,547		$ 71,952				$ 150,000		$ 10,541
Fair Market Value Of Options, Shares | $			$ 750,000										$ 100,000	$ 125,000	$ 643,750	$ 100,000	$ 125,000	$ 643,750		$ 2,231,112
Weighted Average Share Price | (per share)																							$ 0.13		$ 0.46	$ 0.125	$ 0.11	$ 0.19	$ 0.12						$ 0.105			$ 0.23
Issuance Of Replacement Options																																					1,400,000	200,000
Weighted Average Options Exercise Price | $ / shares					$ 0.48
Share Based Compensation							$ 1,479	$ 3,142			$ 1,096
Restricted Stock Units RSU [Member]
Statement [Line Items]
Number Of Options Granted			1,000,000																100,000			2,261,112	1,000,000	2,000,000	2,000,000							1,250,000	100,000			800,000		200,000
Share Based Compensation | $	$ 1,950		$ 37,255		$ 10,030	$ 64,455	8,455			$ 3,674		$ 270,213
Number Of Share Outstanding			750,000																100,000				750,000
Number Of Share Outstandings																			4,610,023
Number Of Share Vested			250,000																920,177				250,000	200,000	3,304,281									100,000
Chief Executive Officer [Member]
Statement [Line Items]
Share Based Compensation | $	$ 1,950		$ 28,153	$ 1,204	$ 10,030		$ 13,300

WARRANTS (Details)

WARRANTS (Details) - 12 months ended Dec. 31, 2022	USD ($) $ / shares	CAD ($)
WARRANTS
Balance At Beginning		$ 46,186,841
Private Placements		6,000,000
Warrants issued for credit facilitys		5,277,462
Warrants Expired	$ (12,572,900)
Balance At Ending	$ 44,891,403
Weighted Average Exercise Prices, Beginning | $ / shares	$ 0.49
Weighted Average Exercise Prices, Private Placements | $ / shares	0.20
Weighted Average Exercise Prices Warrants issued for credit facility | $ / shares	0.14
Weighted Average Exercise Prices, Warrants expired | $ / shares	0.40
Weighted Average Exercise Prices, Ending | $ / shares	$ 0.49
Grant Date Fair Value, Beginning		2,287,484
Grant Date Fair Value, Private Placements		140,677
Grant Date Fair Value, Warrants issued for credit facility		$ 96,359
Grant Date Fair Value, Warrants expired	$ (599,282)
Grant Date Fair Value, Ending	$ 1,925,238

WARRANTS (Details 1)

WARRANTS (Details 1)	3 Months Ended
	Mar. 31, 2023 $ / shares shares	Aug. 31, 2022 $ / shares	Feb. 28, 2022 $ / shares	Feb. 15, 2022 $ / shares
Statement [Line Items]
Number Of Warrants	44,891,403
Weighted average remaining life in years	3 years 8 months 15 days
Weighted average remaining life in years	1 year 1 month 28 days
Exercise Price | (per share)	$ 0.20	$ 0.18	$ 0.35	$ 0.35
Warrant [member]
Statement [Line Items]
Number Of Warrants	21,250,000
Expiry Date	Jul. 22, 2023
Weighted average remaining life in years	3 months 21 days
Exercise Price | $ / shares	$ 0.60
Warrant 1 [member]
Statement [Line Items]
Number Of Warrants	1,357,441
Expiry Date	Feb. 19, 2024
Exercise Price | $ / shares	$ 0.60
Warrant 2 [member]
Statement [Line Items]
Number Of Warrants	9,519,000
Expiry Date	Mar. 04, 2024
Weighted average remaining life in years	11 months 4 days
Exercise Price | $ / shares	$ 0.60
Warrant 3 [member]
Statement [Line Items]
Number Of Warrants	4,494,286
Expiry Date	Jun. 30, 2024
Weighted average remaining life in years	1 year 3 months
Exercise Price | $ / shares	$ 0.14
Warrant 4 [member]
Statement [Line Items]
Number Of Warrants	783,176
Expiry Date	Jun. 30, 2024
Weighted average remaining life in years	1 year 3 months
Exercise Price | $ / shares	$ 0.13
Warrant 5 [member]
Statement [Line Items]
Number Of Warrants	1,487,500
Expiry Date	Jul. 22, 2024
Weighted average remaining life in years	1 year 3 months 21 days
Exercise Price | $ / shares	$ 0.40
Warrants 6 [Member]
Statement [Line Items]
Number Of Warrants	6,000,000
Expiry Date	Sep. 30, 2027
Weighted average remaining life in years	4 years 6 months
Exercise Price | $ / shares	$ 0.20

WARRANTS (Details Narrative)

WARRANTS (Details Narrative)	1 Months Ended
	Dec. 23, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Mar. 31, 2023 shares	Feb. 22, 2023 $ / shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2022 $ / shares shares	Nov. 22, 2022 $ / shares	Nov. 21, 2022 $ / shares	Sep. 14, 2022 $ / shares	Apr. 25, 2022 $ / shares	Feb. 15, 2022 $ / shares	Jul. 27, 2021 shares
Statement [Line Items]
Dividend Yield	0%		0%
Purchase Price Of Common Shares			$ 0.14
Number of shares issued | shares	783,176		4,494,286			12,572,900	12,572,900
Number of shares issued | shares				1,421,418,000,000		1,421,418,000,000	1,421,418,000,000						2,000,000
Fair Value Of The Warrants | $	$ 27,144		$ 69,215
Share Price	$ 0.13		$ 0.14								$ 0.05
Weighted average share price | (per share)	$ 0.125		$ 0.105		$ 0.13		$ 0.46	$ 0.11	$ 0.19	$ 0.12		$ 0.23
Sexercise prices of Warrants						$ 0.40
Expected Volatility	78.29%		48.06%
Risk-free Interest Rate	3.90%		3.10%
Expected Life	1 year 6 months		2 years
Private Placement
Statement [Line Items]
Dividend Yield		0%
Purchase Price Of Common Shares		$ 0.40
Number of shares issued | shares		6,000,000
Fair Value Of The Warrants | $		$ 140,677
Share Price		$ 0.09
Expected Volatility		64.69%
Risk-free Interest Rate		3.32%
Expected Life		5 years

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details) - 3 months ended Mar. 31, 2023	USD ($)	CAD ($)
Balance, December 1, 2021	$ (90,474)
Share Of Profit For The Period		$ 13,718
Non-controlling Interest Acquired On Acquisiton Of Reciprocity		$ 76,756
Balance, March 31, 2023 and December 31, 2022	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	3 Months Ended		12 Months Ended	13 Months Ended
	Mar. 31, 2023 CAD ($)	Mar. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Key Management Compensation:
Short Term Employee Benefits	$ 552,584	$ 255,617
Share-based Payments	182,040	124,578	$ 182,040	$ 182,040
Short term employee benefits	$ 734,624	$ 380,195

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative)	1 Months Ended	3 Months Ended		12 Months Ended	13 Months Ended
	Jun. 30, 2022 USD ($)	Mar. 31, 2023 CAD ($)	Mar. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2023 USD ($)
Statement [Line Items]
Share-based Payments		$ 182,040	$ 124,578	$ 182,040	$ 182,040
Accounts payable and accrued liabilities				$ 152,097		$ 406,414
Expense reimbursement						4,323
Facility maturity date	June 30, 2023
Accrued interest						80,133
Credit facility payable						825,510
Credit facility
Statement [Line Items]
Proceed from related party	$ 5,000,000
Accrued interest						23,182
Legal fees						$ 80,133

CONTINGENCIES AND COMMITMENTS (

CONTINGENCIES AND COMMITMENTS (Details Narrative)	3 Months Ended
	Mar. 31, 2023 USD ($)
CONTINGENCIES AND COMMITMENTS
Liabilities for related party	$ 259,163
Contract Payment Required	1,200,000
Payments Upon Termination	$ 600,000

REVENUE AND SEGMENTED INFORMA_3

REVENUE AND SEGMENTED INFORMATION (Details)	3 Months Ended			13 Months Ended
	Mar. 31, 2023 CAD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2020 CAD ($)	Nov. 30, 2020 CAD ($)
Statement [Line Items]
Non-current Assets					$ 0
Cost of sales		$ 3,021,210	$ 3,394,873
Gross profit		2,029,503	1,645,201
USA [Member]
Statement [Line Items]
Non-current Assets		9,142,951	11,846,578
Sponsorship	$ 2,075,709		1,823,514
Winning/player Buyout/other	84,942		0
Total Team Revenue	2,160,651		1,823,514
Cost Of Sales	1,491,993		1,077,549
Gross Profit	668,658		624,863
Influencer/on Screen Talent Representation		0	0	$ 0
Digital Media And Marketing	2,060,460		1,725,815
Total Agency Revenue	2,060,460		1,725,815
Cast of sales		827,919	1,100,952
Gross Profita		1,232,541	624,863
Content production		195,229
Cost of sales		169,452	153,787
Gross profit		25,777	(31,287)
Canada [Member]
Statement [Line Items]
Non-current Assets		0	322,902
Sponsorship	0		0
Winning/player Buyout/other	0		0
Total Team Revenue	0		0
Cost Of Sales	0		0
Gross Profit	0		0
Influencer/on Screen Talent Representation		0	0	0
Digital Media And Marketing	0		0
Total Agency Revenue	0		0	0
Cast of sales		0	0
Gross Profita		0	0
Content production		0	0
Cost of sales		0	0
Gross profit		0	0
Mexico [Member]
Statement [Line Items]
Non-current Assets		322,902	79,240
Sponsorship	0		0
Winning/player Buyout/other	0		99,848
Total Team Revenue	0		99,848
Cost Of Sales	0		51,951
Gross Profit	0		47,897
Influencer/on Screen Talent Representation	0		0	0
Digital Media And Marketing	0		0
Total Agency Revenue	0			$ 0
Cast of sales		0	0
Gross Profita		0	0
Content production		0	0
Cost of sales		0	0
Gross profit		0	0
Total [Member]
Statement [Line Items]
Non-current Assets		9,409,671	13,620,127
Sponsorship	2,075,709		1,823,514
Winning/player Buyout/other	84,942		99,848
Total Team Revenue	2,160,651		1,923,362
Cost Of Sales	1,491,993		1,129,500
Gross Profit	668,658		793,862
Influencer/on Screen Talent Representation		634,373	1,268,397
Digital Media And Marketing	2,060,460		1,725,815
Total Agency Revenue	2,694,833		2,994,212
Cast of sales		1,359,765	2,111,586
Gross Profita		1,335,068	882,626
Content production		195,229	122,500
Cost of sales		169,452	153,787
Gross profit		25,777	(31,287)
United Kingdon [Member]
Statement [Line Items]
Non-current Assets		266,720	1,371,407
Sponsorship	0		0
Winning/player Buyout/other	0		0
Total Team Revenue	0		0
Cost Of Sales	0		0
Gross Profit	0		0
Influencer/on Screen Talent Representation		634,343	1,268,397
Digital Media And Marketing	0		0
Total Agency Revenue	$ 634,343		1,268,397
Cast of sales		531,846	1,010,834
Gross Profita		$ 102,527	$ 257,563

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 11, 2023	Apr. 03, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 23, 2022	Jun. 30, 2022	Apr. 25, 2022	Apr. 14, 2022	Jul. 27, 2021
Statement [Line Items]
Common stock price per Share					$ 0.13	$ 0.14	$ 0.05
Common shares issued			1,421,418,000,000	1,421,418,000,000					2,000,000
Common shares outstanding			44,891,403
April 11 2023 [Member]
Statement [Line Items]
Subscription Receipts issued	7,673,000
Repayment of balance of the Facility	$ 825,810
Common stock price per Share	$ 1.25							$ 0.05
Aggregate gross proceeds	$ 9,591,250
Common shares outstanding	12,900,000
April 3 2023 [member]
Statement [Line Items]
Accrued legal fees	$ 80,133
Covertible common shares stock	15,000,000
Proportionate Voting Shares	150,000
Common shares issued		199,000
April 10 2023 [Member]
Statement [Line Items]
Common shares issued		1,250,000