Body and Mind (BMMJ) 10-Q 1 Feb 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Oct. 31, 2020	Jan. 25, 2021
Document And Entity Information
Entity Registrant Name	BODY & MIND INC.
Entity Central Index Key	0001715611
Document Type	10-Q
Document Period End Date	Oct. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Entity's Reporting Status Current	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		108,377,778
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Interactive Data Current	Yes

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Oct. 31, 2020	Jul. 31, 2020
Current
Cash	$ 1,328,847	$ 1,352,130
Amounts receivable	1,347,640	972,705
Interest receivable on convertible loan (Note 6)	96,000	78,000
Prepaids	224,289	138,016
Inventory (Note 5)	1,867,230	1,769,837
Convertible loan receivable (Note 6)	1,424,992	1,290,263
Loan receivable (Note 7)	239,834
Total Current Assets	6,528,832	5,600,951
Investment in NMG Ohio LLC (Note 16)		3,161,240
Investment in and advances to GLDH (Note 17)		8,910,854
Property and Equipment (Note 8)	8,011,661	6,733,019
Brand and Licenses	20,751,975	11,757,483
Goodwill	5,279,136	2,635,721
TOTAL ASSETS	40,571,604	38,799,268
Current
Accounts payable	1,960,754	753,846
Accrued liabilities	34,617	30,712
Income taxes	2,118,329	1,609,479
Due to related parties (Note 9)	44,130	52,937
Loan payable(Note 10)	7,730
Lease liabilities (Note 18)	448,997	362,688
Total Current Liabilities	4,614,557	2,809,662
Lease Liabilities (Note 18)	2,165,745	1,806,212
Loan Payable to NMG Ohio LLC (Note 16)		466,495
Deferred Tax Liability	412,450	412,450
TOTAL LIABILITIES	7,192,752	5,494,819
STOCKHOLDERS' EQUITY
Capital Stock - Statement 3 (Note 11) Authorized: 900,000,000 Common Shares - Par Value $0.0001 Issued and Outstanding: 108,307,278 (31 July 2020 - 107,513,812) Common Shares	10,830	10,751
Additional Paid-in Capital	48,250,272	47,665,678
Shares to be Issued	19,703	19,703
Other Comprehensive Income	999,865	731,768
Deficit	(15,658,153)	(14,865,608)
TOTAL STOCKHOLDERS' EQUITY ATTRIBUTABLE TO BAM	33,622,517	33,562,292
NON-CONTROLLING INTEREST	(243,665)	(257,843)
TOTAL EQUITY	33,378,852	33,304,449
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 40,571,604	$ 38,799,268

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2020	Jul. 31, 2020
Statement of Financial Position [Abstract]
Common stock, shares authorized	900,000,000	900,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common Stock, Shares, Outstanding	108,307,278	107,513,812
Common stock, shares issued	108,307,278	107,513,812

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2020	Oct. 31, 2019
Income Statement [Abstract]
Sales	$ 5,294,358	$ 1,441,626
Cost of sales	(3,494,304)	(1,121,497)
Total sales	1,800,054	320,129
General and Administrative Expenses
Accounting and legal	167,077	44,193
Business development	1,409
Consulting fees	85,731	220,227
Depreciation	245,337	4,875
Insurance	72,720	28,725
Lease expense	88,603	56,704
Licenses, utilities and office administration	575,245	304,724
Management fees	132,226	129,578
Regulatory, filing and transfer agent fees	6,576	16,736
Rent	38,351	12,365
Salaries and wages	782,618	484,051
Stock-based compensation	287,631	289,578
Travel	11,839	50,901
General and Administrative Expense, Total	(2,495,363)	(1,642,657)
Net Operating Loss Before Other Income (Expenses)	(695,309)	(1,322,528)
Other Income (Expenses)
Foreign exchange, net	39	(82,920)
Interest expense	(735)
Interest income	106,143	278,000
Management fee income		18,000
Other income	88,422	125,000
Bargain purchase (Note 14)	208,176
Equity in earnings (Note 16)	24,872	87,651
Net Loss for the Period Before Income Tax	(268,392)	(896,797)
Income tax expense	(509,975)
Net Loss for the Period	(778,367)	(896,797)
Other Comprehensive Income
Foreign currency translation adjustment	268,097	119,193
Comprehensive Loss for the Period	(510,270)	(777,604)
Net income (loss) attributable to:
Body and Mind Inc.	(792,545)	(896,797)
Non-controlling interest	14,178
Comprehensive loss attributable to:
Body and Mind Inc.	(524,448)	$ (797,604)
Non-controlling interest	$ 14,178
Loss per Share - Basic and Diluted (in dollars per share)	$ (0.01)	$ (0.01)
Weighted Average Number of Shares Outstanding (shares)	107,600,058	101,149,232

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Share Capital Common Shares	Additional paid - in capital	Shares to be issued	Other comprehensive income	Deficit	Non-controlling interest	Total
Beginning Balance at Jul. 31, 2019	$ 9,728	$ 41,765,408	$ 1,118,815	$ 827,314	$ (10,525,062)	$ 0	$ 33,196,203
Beginning Balance (in shares) at Jul. 31, 2019	97,279,891
Acquisition of GLDH (Note 18)	$ 434	2,752,348	0	0	0	0	2,752,782
Acquisition of GLDH (Note 18) (in shares)	4,337,111
Exercise of warrants (Note 11)	$ 14	75,535	0	0	0	0	75,549
Exercise of warrants (Note 11) (in shares)	143,230
Stock-based compensation (Note 11)	$ 0	289,578	0	0	0	0	289,578
Share subscriptions received in advance	0	0	15,291	0	0	0	15,291
Foreign currency translation adjustment	0	0	0	119,193	0	0	119,193
Loss for the period	0	0	0	0	(896,797)	0	(896,797)
Ending Balance at Oct. 31, 2019	$ 10,176	44,882,869	1,134,106	946,507	(11,421,859)	0	35,551,799
Ending Balance (in shares) at Oct. 31, 2019	101,760,232
Beginning Balance at Jul. 31, 2020	$ 10,751	47,665,678	19,703	731,768	(14,865,608)	(257,843)	33,304,449
Beginning Balance (in shares) at Jul. 31, 2020	107,513,812
Acquisition of NMG Ohio LLC (Notes 11 and 17)	$ 79	296,963	0	0	0	0	297,042
Acquisition of NMG Ohio LLC (Notes 11 and 17) (in shares)	793,466
Stock-based compensation (Note 11)	$ 0	287,631	0	0	0	0	287,631
Foreign currency translation adjustment	0	0	0	268,097	0	0	268,097
Loss for the period	0	0	0	0	(792,545)	14,178	(778,367)
Ending Balance at Oct. 31, 2020	$ 10,830	$ 48,250,272	$ 19,703	$ 999,865	$ (15,658,153)	$ (243,665)	$ 33,378,852
Ending Balance (in shares) at Oct. 31, 2020	108,307,278

Condensed Consolidated Interi_5

Condensed Consolidated Interim Statements of Cash Flows (Unaudited)	3 Months Ended
	Oct. 31, 2020USD ($)	Oct. 31, 2019USD ($)
Operating Activities
Net loss for the period	$ (778,367)	$ (896,797)
Items not affecting cash:
Accrued interest and accretion	74,435
Accrued interest income	(106,143)	(260,000)
Amortization of licenses	225,508
Amortization of ROU assets	52,959
Depreciation	125,727	78,597
Foreign exchange	(112,139)	1,377
Gain of equity investee	(24,872)	(87,651)
Bargain purchase	(208,176)
Stock-based compensation	287,631	289,578
Amounts receivable and prepaids	(152,046)	(274,101)
Inventory	259,435	143,199
Trade payables and accrued liabilities	34,962	(221,158)
Income taxes	508,850
Due to related parties	(8,807)	28,751
Lease liabilities	(117,656)
Loan to NMG Ohio LLC	(228,736)
Cash used in operating activities	(167,435)	(1,198,205)
Investing Activities
Investment in NMG Ohio, LLC , net of cash received	(136,326)	(16,469)
Investment in GLDH	251,189	(512,506)
Other investments		(144,613)
Purchase of property and equipment	(99,619)	(429,780)
Convertible loan receivable	(134,729)	(14,941)
Cash used in investing activities	(119,485)	(1,118,309)
Financing Activities
Issuance of shares, net of share issue costs		75,549
Share subscriptions received		15,291
Loan repaid	(4,460)
Cash (used in) provided by financing activities	(4,460)	90,840
Effect of exchange rate changes on cash	268,097	119,193
Net Decrease in Cash	(23,283)	(2,106,481)
Cash - Beginning of Period	1,352,130	9,004,716
Cash - End of Period	$ 1,328,847	$ 6,898,235

Nature and Continuance of Opera

Nature and Continuance of Operations	3 Months Ended
	Oct. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	1. Nature and Continuance of Operations Body and Mind Inc. (the “Company”) was incorporated on 5 November 1998 in the State of Delaware, USA, under the name Concept Development Group, Inc. In May 2004, the Company acquired 100% of Vocalscape, Inc. and changed its name to Vocalscape, Inc. On October 28, 2005, the Company changed its name to Nevstar Precious Metals Inc. On October 23, 2008, the Company changed its name to Deploy Technologies Inc. (“Deploy Tech”) and, on September 15, 2010, the Company incorporated a wholly-owned subsidiary, Deploy Acquisition Corp. (“Deploy”) under the laws of the State of Nevada, USA. On September 17, 2010, the Company merged with and into Deploy under the laws of the State of Nevada. Deploy, as the surviving corporation of the merger, assumed all the assets, obligations and commitments of Deploy Tech, and we were effectively re-domiciled in the State of Nevada. Upon the completion of the merger, Deploy assumed the name “Deploy Technologies Inc.”, and all of the issued and outstanding common stock of Deploy Tech was automatically converted into and became Deploy’s issued and outstanding common stock. On 14 November 2017, the Company acquired Nevada Medical Group, LLC (“NMG”) and changed its name to Body and Mind Inc. The Company is now a supplier and grower of medical and recreational cannabis in the state of Nevada, and has retail operations in California, Ohio and Arkansas. Principles of Consolidation These consolidated financial statements include the financial statements of the Company and its subsidiaries as follows: Name Jurisdiction Ownership Date of acquisition or formation DEP Nevada Inc. (“DEP Nevada”) Nevada, USA 100% 10 August 2017 Nevada Medical Group LLC (“NMG”) Nevada, USA 100% 14 November 2017 NMG Retail LLC Nevada, USA 75% 14 September 2018 NMG Long Beach LLC (“NMG LB”) California, USA 100% 18 December 2018 NMG Cathedral City LLC California, USA 100% 4 January 2019 NMG Chula Vista LLC California, USA 51% 10 January 2019 NMG San Diego LLC (“NMG SD”) California, USA 60% 30 January 2019 NMG OH 1, LLC (“NMG OH 1”) Ohio, USA 100% 30 January 2020 All inter-company transactions and balances are eliminated upon consolidation. These consolidated financial statements include the following investments accounted for using the equity method of accounting: Name Jurisdiction Ownership Date of acquisition or formation NMG Ohio LLC Ohio, USA 30% 27 April 2017

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Oct. 31, 2020
Accounting Policies [Abstract]
Recent Accounting Pronouncements	2. Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years beginning after 15 December 2022. The Company does not anticipate this amendment to have a significant impact on the consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes. ASU 2019-12 removes certain exceptions for investments, intraperiod allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. ASU 2019-12 is effective for annual and interim periods beginning after 15 December 2020. Early adoption is permitted. The Company is currently evaluating the effect of adoption this ASU on the Company’s consolidated financial statements. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Oct. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	3. Significant Accounting Policies The following is a summary of significant accounting policies used in the preparation of these consolidated financial statements.` Basis of presentation These condensed consolidated interim financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is 31 July. Amounts receivable Amounts receivable represents amounts owed from customers for sale of medical and recreational cannabis and sales tax recoverable. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines the allowance for doubtful accounts based on historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a quarterly basis. As of 31 October 2020 and 31 July 2020, the Company has no allowance for doubtful accounts. Revenue recognition The Company recognizes revenue from product sales when our customers obtain control of our products. This determination is based on the customer specific terms of the arrangement. Upon transfer of control, the Company has no further performance obligations. Due to the nature of the Company’s revenue from contracts with customers, the Company does not have material contract assets or liabilities that fall under the scope of ASC 606. The Company’s revenues accounted for under ASC 606, generally, do not require significant estimates or judgments based on the nature of the Company’s revenue streams. The sales prices are generally fixed and all consideration from contracts is included in the transaction price. The Company’s contracts do not include multiple performance obligations or material variable consideration. Inventory Inventory consists of raw material, work in progress (live plants and plants in the drying process), finished goods, and consumables. The Company values its raw material, finished goods and consumables at the lower of the actual costs or its current estimated market value less costs to sell. The Company values its work in progress at cost. The Company periodically reviews its inventory for obsolete and potentially impaired items. As of 31 October 2020 and 31 July 2020, the Company has no allowance for inventory obsolescence. Property and equipment Property and equipment are stated at cost and are amortized over their estimated useful lives on a straight-line basis as follows: Office equipment 7 years Cultivation equipment 7 years Production equipment 7 years Kitchen equipment 7 years Vehicles 7 years Vault equipment 7 years Leasehold improvements shorter of useful life or the term of the lease Brands and licenses Intangible assets acquired from third parties are measured initially at fair value and either classified as indefinite life or finite life depending on their characteristics. Intangible assets with indefinite lives are tested for impairment at least annually and intangible assets with finite lives are reviewed for indicators of impairment at least annually. The Company’s brands and licenses acquired from NMG have indefinite lives; therefore no amortization is recognized. The Company’s brands and licenses acquired by NMG SD have a finite life of 13 years, brands and licenses acquired by NMG LB and NMG OH 1 have a finite life of 10 years and are amortized over these estimated useful lives on a straight-line basis. Income taxes Deferred income taxes are reported for timing differences between items of income or expense reported in the consolidated financial statements and those reported for income tax purposes in accordance with ASC 740, “Income Taxes”, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not. Basic and diluted net loss per share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excluded all dilutive potential shares if their effect is anti-dilutive. Comprehensive loss ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income/loss and its components in the consolidated financial statements. As of 31 October 2020 and 31 July 2020, the Company reported foreign currency translation adjustments as other comprehensive income or loss and included a schedule of comprehensive income/loss in the consolidated financial statements. Foreign currency translation The Company’s functional currency is the Canadian dollar and its reporting currency is in U.S. dollars. The Company’s subsidiaries have a functional currency in U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”. Exchange gains and losses on inter-company balances that form part of the net investment in foreign operations are included in other comprehensive income. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of net loss. Stock-based compensation The Company estimates the fair value of each stock option award at the grant date by using the Black-Scholes Option Pricing Model. The fair value determined represents the cost for the award and is recognized over the required service period, generally defined as the vesting period. The Company’s accounting policy is to recognize forfeitures as they occur. Fair value measurements The Company accounts for certain assets and liabilities at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. We categorize each of our fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: · Level 1 – inputs are based upon unadjusted quoted prices for identical instruments in active markets. · Level 2 – inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit spreads, foreign exchange rates, and forward and spot prices for currencies. · Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Our Level 3 assets and liabilities include investments in other private entities, and goodwill and intangible assets, when they are recorded at fair value due to an impairment charge. Unobservable inputs used in the models are significant to the fair values of the assets and liabilities. The Company measures equity investments without readily determinable fair values on a nonrecurring basis. The fair values of these investments are determined based on valuation techniques using the best information available, and may include quoted market prices, market comparables, and discounted cash flow projections. Other current financial assets and current financial liabilities have fair values that approximate their carrying values. Use of estimates and assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates. Lease accounting The Company adopted ASC 842, leases effective 1 August 2019 using a modified retrospective approach. Under ASC 842, leases are separated into two classifications: operating leases and financial leases. Lease classification under ASC 842 is relatively similar to ASC 840. For a lease to be classified as a finance lease, it must meet one of the five finance lease criteria: (1) transference of title/ownership to the lessee, (2) purchase option, (3) lease term for major part of the remaining economic life of the asset, (4) present value represents substantially all of the fair value of the asset, and (5) asset specialization. Any lease that does not meet these criteria is classified as an operating lease. ASC 842 requires all leases to be recognized on the Company’s balance sheet. Specifically, for operating leases, the Company recognize a right-of-use asset and a corresponding lease liability upon lease commitment.

Financial Instruments

Financial Instruments	3 Months Ended
	Oct. 31, 2020
Investments, All Other Investments [Abstract]
Financial Instruments	4. Financial Instruments The following table represents the Company’s assets that are measured at fair value as of 31 October 2020 and 31 July 2020: As of 31 October 2020 As of 31 July 2020 Financial assets at fair value Cash $ 1,328,847 $ 1,352,130 Convertible loan receivable 1,424,992 1,290,263 Loan receivable 239,834 — Total financial assets at fair value $ 2,993,673 $ 2,642,393 Management of financial risks The financial risk arising from the Company’s operations include credit risk, liquidity risk, interest rate risk and currency risk. These risks arise from the normal course of operations and all transactions undertaken are to support the Company’s ability to continue as a going concern. The risks associated with these financial instruments and the policies on how to mitigate these risks are set out below. Management manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner. Credit risk Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. The Company is not exposed to credit risk related to cash and cash equivalents as it does not hold cash in excess of federally insured limits, with major financial institutions. Credit risk associated with the convertible loans receivable arises from the possibility that the principal and/or interest due may become uncollectible. The Company mitigates this risk by managing and monitoring the underlying business relationship. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company ensures, as far as reasonably possible, that it will have sufficient capital in order to meet short-term business requirements, after taking into account cash flows from operations and the Company’s holdings of cash. The Company has an accumulated deficit of $15,658,153, recurring losses of $778,367 and negative cash flows from operations of $167,435 for the three months ended 31 October 2020, and had working capital of $1,914,275 at 31 October 2020. There can be no assurance that the Company will be successful with generating and maintaining profitable operations or will be able to secure future debt or equity financing for its working capital and expansion activities. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is not exposed to interest rate risk as it does not hold financial instruments that will fluctuate in value due to changes in interest rates. Currency risk Currency risk is the risk that the fair values of future cash flows of a financial instrument will fluctuate because they are denominated in currencies that differ from the respective functional currency. The Company is exposed to currency risk by incurring expenditures and holding assets denominated in currencies other than its functional currency.

Inventory

Inventory	3 Months Ended
	Oct. 31, 2020
Inventory Disclosure [Abstract]
Inventory	5. Inventory 31 October 2020 31 July 2020 Work in progress $ 78,255 $ 211,621 Finished goods 1,232,759 959,939 Consumables 556,216 598,277 Total $ 1,867,230 $ 1,769,837

Convertible loan receivable

Convertible loan receivable	3 Months Ended
	Oct. 31, 2020
Notes to Financial Statements
Convertible loan receivable	6. Convertible loan receivable Effective March 15, 2019, the Company, through its wholly owned subsidiaries, DEP Nevada and NMG, entered into a convertible loan agreement and a management agreement with Comprehensive Care Group LLC (“CCG”), an Arkansas limited liability company, with respect to the development of a medical cannabis dispensary facility in West Memphis, Arkansas. Pursuant to the management agreement, NMG will provide operations and management services, including management, staffing, operations, administration, oversight, and other related services. Under the management agreement, NMG will be required to obtain approval from CCG for any key decisions as defined in the agreement and accordingly the Company does not control CCG. NMG will be paid a monthly management fee equal to 66.67% $6,000 The convertible loan agreement is for an amount up to $1,250,000 $6,000 40% The Company evaluated the convertible loan receivable’s settlement provisions and elected the fair value option in accordance with ASC 825 “Financial Instruments”, to value this instrument. Under such election, the loan receivable is measured initially and subsequently at fair value, with any changes in the fair value of the instrument being recorded in the consolidated financial statements as a change in fair value of the financial instruments. The Company estimates the fair value of this instrument by first estimating the fair value of the straight debt portion, excluding the embedded conversion option, using a discounted cash flow model. The Company then estimates the fair value of the embedded conversion option using the Black-Scholes Option Pricing Model. The sum of these two valuations is the fair value of the loan receivable balance of $1,424,992 and $1,290,263 as of October 31, 2020 and July 31, 2020, respectively. Management believes that the accretion of the straight debt portion and embedded derivative related to the conversion option are not material due to the short term maturity of the loan. At 31 October 2020, the Company had advanced $134,729 (2019 - $67,166) and accrued interest income of $18,000 (2019 - $45,000) for the three months ended 31 October 2020. As of 31 October 2020, total interest receivable was $96,000 (31 July 2020 - $78,000).

Loan receivable

Loan receivable	3 Months Ended
	Oct. 31, 2020
Receivables Abstract
Loan receivable	7 . Loan receivable The loan receivable at 31 October 2020 in the amount of $224,289 acquired from NMG LB (Note 14) is due from an arm’s length party that is unsecured, non-interest bearing and due on demand.

Property and Equipment

Property and Equipment	3 Months Ended
	Oct. 31, 2020
Notes to Financial Statements
Property and Equipment	8. Property and Equipment Office Equipment Cultivation Equipment Production Equipment Kitchen Equipment Vehicles Vault Equipment Leasehold Improvements Right-of-use Assets Total Cost: Balance, 31 July 2020 73,310 478,187 545,723 51,108 38,717 2,172 4,245,389 2,257,055 7,691,661 Additions 50,725 — 19,920 — — — 28,973 — 99,618 Acquisitions (Note 14) 287,015 — — — — — 581,631 489,063 1,357,709 Balance, 31 October 2020 411,050 478,187 565,643 51,108 38,717 2,172 4,855,993 2,746,118 9,148,988 Accumulated Depreciation: Balance, 31 July 2020 15,844 182,232 130,421 14,421 18,797 897 472,790 123,240 958,642 Depreciation 8,720 17,218 20,009 1,840 1,394 78 76,468 — 125,727 Amortization of ROU assets (Note 18) — — — — — — — 52,959 52,959 Balance, 31 October 2020 24,564 199,450 150,430 16,261 20,191 975 549,258 176,198 1,137,327 Net Book Value: At 31 July 2020 57,466 295,955 415,302 36,687 19,920 1,275 3,772,599 2,133,815 6,733,019 At 31 October 2020 $ 386,486 $ 278,737 $ 415,213 $ 34,847 $ 18,526 $ 1,197 $ 4,306,735 $ 2,569,920 $ 8,011,661 For the three months ended 31 October 2020, a total depreciation of $19,828 (2019 - $4,875) was included in General and Administrative Expenses and a total depreciation of $105,899 (2019 - $73,721) was included in Cost of Sales.

Related Party Balances and Tran

Related Party Balances and Transactions	3 Months Ended
	Oct. 31, 2020
Related Party Transactions [Abstract]
Related Party Balances and Transactions	9. Related Party Balances and Transactions In addition to those disclosed elsewhere in these consolidated financial statements, related party transactions paid/accrued for the three months ended 31 October 2020 and 2019 are as follows: For the three months ended 31 October 2020 For the three months ended 31 October 2019 A company controlled by the President, Chief Executive Officer and a director Management fees $ 37,525 $ 41,867 A company controlled by the Chief Financial Officer and a director Management fees 22,686 22,668 A company controlled by a former director and former President of NMG Management fees 55,000 50,000 A company controlled by the Corporate Secretary Management fees 17,015 5,667 Consulting fees — 1,551 A company controlled by the former Chief Executive Officer and a former director Management fees — 9,376 $ 132,226 $ 131,129 Amounts owing to related parties at 31 October 2020 and 31 July 2020 are as follows: a) As of 31 October 2020, the Company owed $31,210 (31 July 2020 - $14,229) to the Chief Executive Officer of the Company and a company controlled by him. b) As of 31 October 2020, the Company owed $7,920 (31 July 2020 - $7,833) to the Chief Financial Officer of the Company and a company controlled by him. c) As of 31 October 2020, the Company owed $Nil d) As of 31 October 2020, the Company owed $5,000 (31 July 2020 - $25,000) to the former director and former President of NMG of the Company and a company controlled by him. e) The Company entered into a commercial advisory agreement with Australis Capital (Nevada) Inc. ("Australis Nevada"), a wholly-owned subsidiary of Australis, a major shareholder, pursuant to which Australis Nevada will provide advisory and consulting services to the Company at $10,000 per month for a term ending on the date that is the earlier of: (i) five years following the closing of the transactions contemplated by the Investment Agreement, and (ii) the date Australis no longer holds 10% or more of the issued and outstanding Common Shares. During the three months ended 31 October 2020, the Company paid an advisory fee of $36,000 (2019 - $48,000), respectively. The above amounts owing to related parties are unsecured, non-interest bearing and are due on demand.

Loan Payable

Loan Payable	3 Months Ended
	Oct. 31, 2020
Notes to Financial Statements
Notes Payable	10. Loan Payable The loan payable at 31 October 2020 in the amount of $7,730 assumed from NMG LB (Note 14) is unsecured, non-interest bearing and has no set terms of repayment.

Capital Stock

Capital Stock	3 Months Ended
	Oct. 31, 2020
Notes to Financial Statements
Capital Stock	11 . Capital Stock The Company’s authorized share capital comprises 900,000,000 Common Shares, with a $0.0001 par value per share. As at October 31, 2020, the Company had 108,307,278 outstanding Common Shares (July 31, 2020 – 107,513,812). On 12 August 2019, the Company issued a total of 4,337,111 common shares of the Company in connection with the Purchase Agreement, NMG SD Settlement Agreement and the Lease Assignment Agreement valued at $2,752,782 (Notes 13 and 17). On 12 August 2019, the Company issued 81,591 common shares upon exercise of 81,591 warrants at a price of CAD$0.66 per common share for aggregate proceeds of $40,688 (CAD$53,850). On 12 September 2019, the Company issued 38,912 common shares upon exercise of 38,912 warrants at a price of CAD$0.66 per common share for aggregate proceeds of $19,405 (CAD$25,682). On 4 October 2019, the Company issued 22,727 common shares upon exercise of 22,727 warrants at a price of CAD$0.90 per common share for aggregate proceeds of $15,455 (CAD$20,454). On 21 October 2020, the Company issued 793,466 common shares valued at $297,042 in relation to acquiring the remaining 70% interest in NMG Ohio (Notes 13 and 16). Stock options The Company previously approved an incentive stock option plan, pursuant to which the Company may grant stock options up to an aggregate of 10% of the issued and outstanding common shares in the capital of the Company from time to time. The Company recorded total stock-based compensation expense of $287,631 and $289,578 for the three months ended 31 October 2020 and 2019, respectively, in connection with the issuance of options to purchase common stock. Stock-based compensation expense is included in general and administrative expenses on the accompanying statements of operations. Number of options Weighted average exercise price Weighted average contractual term remaining (in years) Aggregate intrinsic value Outstanding at 31 July 2020 9,155,000 CAD$ 0.70 3.48 CAD$ — Cancelled — Outstanding at 31 October 2020 9,155,000 CAD$ 0.70 3.24 CAD$ — Vested and fully exercisable at 31 October 2020 5,355,000 CAD$ 0.65 2.63 CAD$ — Share Purchase Warrants As of 31 October 2020 and 31 July 2020, the following warrants are outstanding: Number of warrants outstanding and exercisable Exercise price Expiry dates 11,780,134 CAD$ 1.50 17 May 2023 635,150 CAD$ 1.25 16 May 2023 12,415,284

Segmented Information and Major

Segmented Information and Major Customers	3 Months Ended
	Oct. 31, 2020
Segment Reporting [Abstract]
Segmented Information and Major Customers	12. Segmented Information and Major Customers The Company’s activities are all in the one industry segment of medical and recreational cannabis. All of the Company’s revenue generating activities and capital assets relate to this segment and are located in the USA. During the three months ended 31 October 2020, the Company had no major customer over 10% of its revenues (2019 – no major customer over 10% of its revenue).

Supplemental Disclosures with R

Supplemental Disclosures with Respect to Cash Flows	3 Months Ended
	Oct. 31, 2020
Notes to Financial Statements
Supplemental Disclosures with Respect to Cash Flows	13 . Supplemental Disclosures with Respect to Cash Flows Three Months Ended 31 October 2020 2019 Cash paid during the period for interest $ — $ — Cash paid during the period for income taxes $ — $ — On 12 August 2019, the Company issued a total of 4,337,111 common shares of the Company in connection with the Purchase Agreement, NMG SD Settlement Agreement and the Lease Assignment Agreement valued at $2,752,782 (Notes 11 and 17). On 21 October 2020, the Company issued 793,466 common shares valued at $297,042 in relation to acquiring the remaining 70% interest in NMG OH 1 (Notes 11 and 16). On the assumption of the lease in Long Beach, California, the Company recognized right-of-use assets (Notes 8 and 18), and a corresponding increase in lease liabilities, in the amount of $254,329 which represented the present value of future lease payments using a discount rate of 12% per annum.

Business Acquisition

Business Acquisition	3 Months Ended
	Oct. 31, 2020
Business Combinations [Abstract]
Business Acquisition	14 . Business Acquisition The Clubhouse dispensary On 4 September 2020, NMG OH 1 received all approvals and final license and name transfer from the Ohio Department of Pharmacy for Clubhouse dispensary located in Elyria, Ohio. Purchase consideration $ 3,873,170 Assets acquired: Cash 257,462 Amounts receivable 510,367 Prepaid expenses 4,965 Inventory 178,898 Property and equipment 863,244 Licenses and customer relationships 2,710,000 Liabilities assumed: Trade payable and accrued liabilities (443,590 ) Net assets acquired 4,081,346 Bargain purchase (208,176 ) TOTAL $ 3,873,170 ShowGrow Long Beach dispensary On 28 August 2020, NMG LB received all approvals and final license transfer for the ShowGrow Long Beach dispensary. Purchase consideration $ 8,912,733 Assets acquired: Cash 65,340 Prepaid expenses 15,264 Inventory 177,930 Loan receivable (Note 7) 239,834 Property and equipment 5,402 Liabilities assumed: Trade payable and accrued liabilities (732,262 ) Loans payable (Note 10) (12,190 ) Net liabilities acquired (240,682 ) Brand and licenses 6,510,000 Goodwill 2,643,415 TOTAL $ 8,912,733

Commitments

Commitments	3 Months Ended
	Oct. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments	15 . Commitments a) In connection with the strategic investment agreement with Australis dated 30 October 2018 (the Investment Agreement ), the Company agreed to pay a monthly service fee of $10,000 to Australis. In connection with the Company's investment in GLDH and the promissory note provided by Australis, the Company agreed to increase the monthly services fee to Australis to $16,500 per month for 5 years unless ownership held by Australis drops below 10% in which the fee will cease. Following the repayment of the promissory note, the monthly service fee to Australis was reduced to $12,000 commencing June 2019. b) On 25 October 2017, NMG Ohio entered into a five-year lease agreement for the property located at 709 Sugar Lane, Elyria, Ohio, containing approximately 4,100 square feet. The monthly rent is $4,000. The Body and Mind branded dispensary in Ohio is owned through a 100% owned subsidiary of the Company. c) On 13 June 2019, the five-year lease agreement dated 1 December 2018 for the property located at 7625 Carroll Road, San Diego, California, containing approximately 4,600 square feet was assigned to NMG San Diego. Under the terms of the assignment and first amendment to the original lease agreement dated 13 June 2019, the Company has three options to extend the lease and each option is for five years. The monthly base rent is currently $15,000. The guaranteed monthly rent is subject to a 1—6% increase on each anniversary date of the lease, based on increases in the Consumer Price Index for San Diego County. d) On 8 March 2019, the five-year lease agreement dated 10 January 2017, as amended on 7 September 2018, for the property located at 3411 E. Anaheim St., Long Beach, California, containing approximately 1,856 square feet was assigned to NMG Long Beach. Under the terms of the amended lease agreement, the Company has one option to extend the lease for five years. The monthly base rent is $6,636 plus common area expenses, totaling $8,000 every month. The guaranteed minimum monthly rent is subject to a 5% increase on each anniversary date of the lease. The ShowGrow dispensary in Long Beach is managed by the Company.

Investment in NMG Ohio LLC

Investment in NMG Ohio LLC	3 Months Ended
	Oct. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investment in NMG Ohio LLC	16. Investment in NMG Ohio LLC On 7 June 2018, the Company acquired a 30% interest in NMG Ohio, which has a cannabis dispensary and a provisional production license. On 31 January 2019, the Company entered into a definitive agreement (“Definitive Agreement”) to acquire 100% ownership of NMG Ohio. The Company will purchase the remaining 70% interest for total cash payments of $1,575,000 and issuance of 3,173,864 common shares of the Company. As of 31 July 2019, the Company had issued 2,380,398 of the 3,173,864 common shares with a fair value of $1,448,805. During the year ended 31 July 2019, the Company made cash payments of $1,181,250. The remaining cash payments totaling $393,750 and the remaining issuance of 793,466 The provisional production license remains in NMG Ohio and the Company anticipates closing the acquisition of the remaining 70% interest in NMG Ohio upon receipt of the production license. Following the completion of license transfer of the Ohio dispensary on 4 September 2020 to the Company’s wholly-owned subsidiary, NMG OH 1, the Company began consolidating the assets, liabilities, revenues and expenses related to the dispensary. The Company still accounts for its 30% ownership interest in NMG Ohio as an investment using the equity method of accounting. During the period from 1 August 2020 to 4 September 2020, NMG Ohio recorded net revenues of $534,971, expenses of $452,065 and a net income of $82,906. The Company recorded an equity in earnings of $24,872 relating to its 30% pro rata share of net income which was included in other items on the statement of operations. During the period from 5 September 2020 to 31 October 2020, NMG Ohio did not have any operating activities. 31 October 2020 31 July 2020 Equity investment in NMG Ohio Opening balance $ 531,185 $ 134,066 Equity pickup 24,872 397,119 Total equity investment in NMG Ohio 556,057 531,185 Acquisition of remaining 70% interest: Opening balance 2,630,055 2,630,055 Acquisition costs: Common shares issued to vendors at fair value 297,042 — Acquisition costs: Cash payments to vendors 393,750 — Foreign exchange (3,734 ) — Total advances for remaining 70% acquisition of NMG Ohio 3,317,113 2,630,055 3,873,170 3,161,240 Acquisition of The Clubhouse Dispensary (Note 14) (3,873,170 ) — Total investment in NMG Ohio $ — $ 3,161,240 Loan receivable (payable) to NMG Ohio Opening balance $ (466,495 ) $ 701,781 Advances provided to NMG Ohio 228,736 112,869 Advances received from NMG Ohio — (1,252,429 ) Foreign exchange 16,325 (28,716 ) Transferred to NMG OH 1 and eliminated on consolidation 221,434 — Loan payable to NMG Ohio $ — $ (466,495 ) Summarized financial information for NMG Ohio is as follows: 4 September 2020 31 October 2020 Current assets $ 1,180,828 $ — Non-current assets 962,537 — Total assets 2,143,365 — Current liabilities 439,340 — Non-current liabilities — — Total liabilities 439,340 — Revenues 534,971 — Gross profit 231,776 — Net income 82,906 — Net income attributable to the Company $ 24,872 $ —

Investment in and advances to G

Investment in and advances to GLDH	3 Months Ended
	Oct. 31, 2020
Other Investments
Investment in and advances to GLDH	17 Investment in and advances to GLDH Interim Agreement – 28 November 2018 On 28 November 2018, the Company entered into a binding interim agreement (the “Interim On 28 November 2018, the Company entered into a binding interim agreement (the “Interim Agreement”) with GLDH, a private company incorporated under the laws of Delaware, and David Barakett (“Barakett”) whereby the Company agreed to acquire 100% of the issued and outstanding common shares of GLDH in connection with the issuance of convertible notes (the “Transaction”). GLDH holds a number of assets relating to the production and sale of cannabis products in the United States of America. The Transaction will be contingent upon the Company completing its due diligence. The terms of the Interim Agreement include the following: The Company shall issue to Barakett common shares of the Company (the “Earn Out Shares”) based on the CSE listed 5-day VWAP of the common shares of the Company and at the USD/CAD exchange rate at the close of market on 27 November 2018. The common shares of the Company had a 5-day VWAP of CAD$0.7439 at a USD/CAD exchange rate of 1.3296 and as a result the Company agreed to issue up to a maximum of 11,255,899 common shares with a maximum consideration of US$6,297,580 or CAD$8,373,263. Barakett will be eligible to receive Earn Out Shares for a period of 12 months on the following basis: 1. upon GLDH obtaining all of (i) the Long Beach Recreational License; (ii) the San Diego Medical License; (iii) the San Diego Recreational License; and (iv) the San Diego State License (“Milestone I”), the issuance of Earn Out Shares to Barakett totalling 5,627,950 shares (50% of the total Earn Out Shares); 2. upon GLDH achieving total attributable revenues of at least US$3,300,000 over a period of three consecutive months from each of the Long Beach dispensary, the San Diego dispensary and Las Vegas ShowGrow (“Milestone II”), the issuance of Earn Out Shares to Barakeet totalling 4,502,360 (40% of the total Earn Out Shares); and 3. prior to the completion of Milestone I and Milestone II, and upon completion of a certain audit of GLDH showing no taxes outstanding or any unknown material liabilities for GLDH, the issuance of Earn Out Shares to Barakett totalling 1,125,589 shares (10% of the total Earn Out Shares). Additionally, the Company made an investment into GLDH by way of a US$5,200,000 senior secured convertible note (the “Note”) bearing interest at a rate of 20% per annum to be repaid to the Company on 28 November 2020 unless converted by the Company in accordance with the agreement. The Note is secured by a general security agreement and a UCC-1 financing statement in all U.S. states where GLDH has assets. Barakett provided a personal guarantee to the Company for the Note. The Company is in the process of finalizing the Purchase Agreement (see below) and applying the Note to the purchase price. In order for the Company to fund the Note: 1. the Company entered into a loan agreement with Australis, whereby Australis provided the Company a two-year US$ loan; and 2. Australis exercised warrants at a price of CAD$ per common share for aggregate proceeds of approximately US$ converted using an exchange rate of . Definitive Agreement (Superseding Interim Agreement) On 3 July 2019, the Company entered into the following agreements with GLDH and other third parties: 1. a definitive asset purchase agreement (the “Purchase Agreement”) between the Company’s wholly owned subsidiary, NMG Long Beach, LLC (“NMG LB”), GLDH and Airport Collective, Inc. to acquire 100% ownership interest in GLDH’s Long Beach, California dispensary; 2. a settlement agreement (“NMG SD Settlement Agreement”) between the Company and its subsidiaries, and GLDH and its subsidiaries, to acquire a 60% ownership interest in GLDH’s San Diego, California dispensary; and 3. a lease assignment (the “Lease Assignment Agreement”) on the San Diego operation between the Company’s 60%-owned subsidiary, NMG San Diego, LLC (“NMG SD”), Green Road, LLC, Show Grow San Diego, LLC (“SGSD”), and SJJR LLC. The Purchase Agreement, NMG SD Settlement Agreement and Lease Assignment agreement supersede the Interim Agreement and are subject to certain closing conditions including receipt of applicable licences. 1. The Purchase Agreement was executed under the following terms: The purchase price is USD$6,700,000 (the “Purchase Price”). The consideration under the Purchase Agreement includes the following on closing: i. The USD$5,200,000 Note is to be applied towards the Purchase Price; and ii. USD$1,500,000 to be paid in common shares of the Company at a price of CAD$ per common share to a maximum of common shares (the “Share Payment”) (issued) upon NMG LB receiving the transfer of all licenses, permits and BCC authorizations for NMG LB to conduct medical and adult-use commercial cannabis retail operations. 2. The NMG SD Settlement Agreement’s consideration includes the following on closing: i. USD$500,000 to be paid in common shares (624,380 common shares issued) to SGSD at a share price equal to the maximum allowable discount pursuant to Canadian Securities Exchange policies, upon execution of the settlement agreement; ii. USD$750,000 to be paid in common shares (issued) to Barakett at a price of CAD$0.7439 per common share to a maximum of 1,340,502 Common Shares (the “DB Share Payment”) upon NMG SD receiving all licenses, permits and authorizations for NMG SD to conduct medical commercial cannabis retail operations; and iii. USD$750,000 to be paid in common shares (issued) to Barakett at a price of CAD$0.7439 per common share to a maximum of 1,340,502 common shares (the “DB Additional Shares Payment”) upon NMG SD receiving all licenses, permits and authorizations for NMG SD to conduct adult-use commercial cannabis retail operations. 3. The Lease Assignment Agreement was executed under the following terms: The Company is required to issue cash and share payments to the landlord as follows: i. USD$700,000, payable in common shares (1,031,725 common shares issued) at a share price equal to the maximum allowable discount pursuant to Canadian Securities Exchange policies, upon execution of the assignment agreement; ii. USD$783,765, payable in cash (paid), within 5 business days following execution of the assignment agreement (paid); and iii. USD$750,000, payable in cash (paid), including interest at 5% per annum, upon receipt of the San Diego Conditional Use Permit allowing adult-use commercial cannabis retail operations. Additionally: 1. The Company is to provide a loan to GLDH in the amount of USD$200,000 at an interest rate of 12% per annum, accrued and compounded quarterly and due within 3 years (provided); 2. The Company is to enter into a consulting agreement with Barakett through NMG LB to provide certain consulting and advisory services to NMG LB, agreeing to pay Barakett a total of USD$200,000 ($50,000 paid in fiscal 2019 and additional $150,000 paid during the year ended 31 July 2020); 3. The Company will forgive approximately USD$800,000 for prior operating loans advanced by the Company to GLDH; and; 4. The Company licenses certain intellectual property from Green Light District Management, LLC and GLDH (collectively referred to as “Licensor”). The Licensor grants the Company a perpetual license to utilize its operational intellectual property consisting of customer data, sales data, customer outreach strategies standard operating procedures, and other proprietary operational intellectual property. Licensor grants the Company a license for 2 years to utilize intellectual property such as trademarks and branding (the “Branding IP”). As consideration for the licenses, the Company has agreed to utilize the Branding IP until 19 June 2021 at the Company’s premises and at the San Diego retail locations for a period of 2 years from operations commencing at that location. Additionally, the Company agreed to pay the Licensor 3% of gross receipts from sales at the Long Beach dispensary. The total investment in GLDH at 31 October 2020 and 31 July 2020 is as follows: 31 October 2020 31 July 2020 Opening balance $ 8,910,854 $ 7,373,036 Note receivable — — Share issuances — 4,092,175 Share payment reduction — (793,416 ) Interest income accrued on the Note 88,143 1,040,000 Advances for working capital 3,030 2,143,609 Lease Assignment Agreement payment — 750,000 Amount transferred to Property and Equipment — (1,431,585 ) Amount transferred to Brand and Licenses — (3,585,483 ) Expensed during the period (188,879 ) (501,862 ) Foreign exchange 99,585 (175,620 ) 8,912,733 8,910,854 Acquisition of ShowGrow Long Beach dispensary (Note 14) (8,912,733 ) — Ending balance $ — $ 8,910,854 In April 2020, the Company fulfilled all obligations under the NMG SD Settlement Agreement and the Lease Assignment Agreement and completed the acquisition of a 60% owned dispensary located in San Diego (the “SD Transaction”). The SD Transaction was accounted for as an asset acquisition. The Company acquired the rights to an existing lease that was zoned for use as a cannabis dispensary. The Company owns the dispensary through a 60% owned subsidiary, NMG SD. The Company consolidated 100% of the assets, liabilities and the operations of NMG SD with 40% disclosed as a non-controlling interest.

Lease Liabilities

Lease Liabilities	3 Months Ended
	Oct. 31, 2020
Leases [Abstract]
Lease Liabilities	18. Lease Liabilities a) On 10 November 2017, NMG entered into a revised five-year lease agreement for the property located at 3375 Pepper Lane, Las Vegas, NV, containing approximately 18,000 square feet. The Company has four options to extend the lease and each option is for five years. The monthly rent was $12,500 plus common area expenses, which increased to $12,875 plus common area expenses on 1 January 2019 and again increased to $13,132 plus common area expenses on 1 December 2019. The guaranteed minimum rent is subject to a % increase on each anniversary date of the lease. b) On 9 April 2019, NMG entered into a three-year lease agreement for the property located at 6420 Sunset Corporate Drive, Las Vegas, NV, containing approximately 7,700 square feet. The Company has one option to extend the lease for an additional three-year term and an option to purchase the property at any point during the initial term. The monthly rent is $6,026 plus $1,129 in common area expenses, totaling $7,156 every month. c) On 24 April 2020, the Company assumed a five-year lease dated 1 December 2018, as amended on 13 June 2019, for the property located at 7625 Carroll Road, San Diego, CA. The Company has three options to extend the lease and each option is for five years. The monthly rent is $15,914 per month increasing by 3% every year until 1 December 2022. The lease contains a sale bonus provision of $1,000,000 or 10% of the purchase price of the entire business, whichever is greater, in the event of sale or assignment of the lease. d) On 28 August 2020, the Company assumed a five-year lease dated 10 January 2017, as amended on 7 September 2018, for the property located at 3411 E. Anaheim St., Long Beach, California. The Company has one option to extend the lease for five years. The rent is $4,215 per month increasing by 3% every year until 10 January 2022. e) On 4 September 2020, the Company assumed a five-year lease dated 25 October 2017 for the property located at 709 Sugar Lane, Elyria, Ohio. The Company has three options to extend the lease and each option is for three years. The rent is $4,000 per month increasing by 5% starting on 1 July 2021 and 1 July 2024. On the assumption of the lease in Long Beach, California, the Company recognized right-of-use assets (Notes 8 and 14), and a corresponding increase in lease liabilities, in the amount of $254,329 which represented the present value of future lease payments using a discount rate of 12% per annum. On the assumption of the lease in Elyria, Ohio, the Company recognized right-of-use assets (Notes 8 and 14), and a corresponding increase in lease liabilities, in the amount of $234,734 which represented the present value of future lease payments using a discount rate of 12% per annum. During the three months ended 31 October 2020 and 2019, the Company recorded a total lease expense of $125,063 and $56,704, respectively, related to the accretion of lease liabilities and the amortization of right-of-use assets. Lease expense of $36,460 and $Nil was allocated to cost of sales for the three months ended 31 October 2020 and 2019, respectively. Supplemental cash flow information related to leases was as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 115,326 Right-of-use assets obtaining in exchange for lease obligations: Operating leases $ 489,063 Weighted-average remaining lease term – operating leases 7.93 years Weighted-average discount rate – operating leases 12 % The discount rate of 12% was determined by the Company as the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Maturities of lease liabilities were as follows: Year Ending 31 July Operating Leases 2021 (nine months) $ 389,823 2022 544,678 2023 557,696 2024 566,756 2025 and thereafter 1,878,401 Total lease payments $ 3,937,354 Less imputed interest (1,322,612 ) Total $ 2,614,742 Less current portion (448,997 ) Long term portion 2,165,745

Subsequent Events

Subsequent Events	3 Months Ended
	Oct. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent Event In November 2020, the Company issued 70,500 previous escrowed shares to Toro Pacific Management Inc. in connection with the acquisition of NMG.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Oct. 31, 2020
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation These condensed consolidated interim financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is 31 July.
Amounts receivable	Amounts receivable Amounts receivable represents amounts owed from customers for sale of medical and recreational cannabis and sales tax recoverable. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines the allowance for doubtful accounts based on historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a quarterly basis. As of 31 October 2020 and 31 July 2020, the Company has no allowance for doubtful accounts.
Revenue recognition	Revenue recognition The Company recognizes revenue from product sales when our customers obtain control of our products. This determination is based on the customer specific terms of the arrangement. Upon transfer of control, the Company has no further performance obligations. Due to the nature of the Company’s revenue from contracts with customers, the Company does not have material contract assets or liabilities that fall under the scope of ASC 606. The Company’s revenues accounted for under ASC 606, generally, do not require significant estimates or judgments based on the nature of the Company’s revenue streams. The sales prices are generally fixed and all consideration from contracts is included in the transaction price. The Company’s contracts do not include multiple performance obligations or material variable consideration.
Inventory	Inventory Inventory consists of raw material, work in progress (live plants and plants in the drying process), finished goods, and consumables. The Company values its raw material, finished goods and consumables at the lower of the actual costs or its current estimated market value less costs to sell. The Company values its work in progress at cost. The Company periodically reviews its inventory for obsolete and potentially impaired items. As of 31 October 2020 and 31 July 2020, the Company has no allowance for inventory obsolescence.
Property and equipment	Property and equipment Property and equipment are stated at cost and are amortized over their estimated useful lives on a straight-line basis as follows: Office equipment 7 years Cultivation equipment 7 years Production equipment 7 years Kitchen equipment 7 years Vehicles 7 years Vault equipment 7 years Leasehold improvements shorter of useful life or the term of the lease
Brands and licenses	Brands and licenses Intangible assets acquired from third parties are measured initially at fair value and either classified as indefinite life or finite life depending on their characteristics. Intangible assets with indefinite lives are tested for impairment at least annually and intangible assets with finite lives are reviewed for indicators of impairment at least annually. The Company’s brands and licenses acquired from NMG have indefinite lives; therefore no amortization is recognized. The Company’s brands and licenses acquired by NMG SD have a finite life of 13 years, brands and licenses acquired by NMG LB and NMG OH 1 have a finite life of 10 years and are amortized over these estimated useful lives on a straight-line basis.
Income taxes	Income taxes Deferred income taxes are reported for timing differences between items of income or expense reported in the consolidated financial statements and those reported for income tax purposes in accordance with ASC 740, “Income Taxes”, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not.
Basic and diluted net loss per share	Basic and diluted net loss per share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excluded all dilutive potential shares if their effect is anti-dilutive.
Comprehensive loss	Comprehensive loss ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income/loss and its components in the consolidated financial statements. As of 31 October 2020 and 31 July 2020, the Company reported foreign currency translation adjustments as other comprehensive income or loss and included a schedule of comprehensive income/loss in the consolidated financial statements.
Foreign currency translation	Foreign currency translation The Company’s functional currency is the Canadian dollar and its reporting currency is in U.S. dollars. The Company’s subsidiaries have a functional currency in U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”. Exchange gains and losses on inter-company balances that form part of the net investment in foreign operations are included in other comprehensive income. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of net loss.
Stock-based compensation	Stock-based compensation The Company estimates the fair value of each stock option award at the grant date by using the Black-Scholes Option Pricing Model. The fair value determined represents the cost for the award and is recognized over the required service period, generally defined as the vesting period. The Company’s accounting policy is to recognize forfeitures as they occur.
Fair value measurements	Fair value measurements The Company accounts for certain assets and liabilities at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. We categorize each of our fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: · Level 1 – inputs are based upon unadjusted quoted prices for identical instruments in active markets. · Level 2 – inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit spreads, foreign exchange rates, and forward and spot prices for currencies. · Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Our Level 3 assets and liabilities include investments in other private entities, and goodwill and intangible assets, when they are recorded at fair value due to an impairment charge. Unobservable inputs used in the models are significant to the fair values of the assets and liabilities. The Company measures equity investments without readily determinable fair values on a nonrecurring basis. The fair values of these investments are determined based on valuation techniques using the best information available, and may include quoted market prices, market comparables, and discounted cash flow projections. Other current financial assets and current financial liabilities have fair values that approximate their carrying values.
Use of estimates and assumptions	Use of estimates and assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates.
Lease accounting	Lease accounting The Company adopted ASC 842, leases effective 1 August 2019 using a modified retrospective approach. Under ASC 842, leases are separated into two classifications: operating leases and financial leases. Lease classification under ASC 842 is relatively similar to ASC 840. For a lease to be classified as a finance lease, it must meet one of the five finance lease criteria: (1) transference of title/ownership to the lessee, (2) purchase option, (3) lease term for major part of the remaining economic life of the asset, (4) present value represents substantially all of the fair value of the asset, and (5) asset specialization. Any lease that does not meet these criteria is classified as an operating lease. ASC 842 requires all leases to be recognized on the Company’s balance sheet. Specifically, for operating leases, the Company recognize a right-of-use asset and a corresponding lease liability upon lease commitment.

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Tables)	3 Months Ended
	Oct. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of consolidation of entities and its ownership interest	Name Jurisdiction Ownership Date of acquisition or formation DEP Nevada Inc. (“DEP Nevada”) Nevada, USA 100% 10 August 2017 Nevada Medical Group LLC (“NMG”) Nevada, USA 100% 14 November 2017 NMG Retail LLC Nevada, USA 75% 14 September 2018 NMG Long Beach LLC (“NMG LB”) California, USA 100% 18 December 2018 NMG Cathedral City LLC California, USA 100% 4 January 2019 NMG Chula Vista LLC California, USA 51% 10 January 2019 NMG San Diego LLC (“NMG SD”) California, USA 60% 30 January 2019 NMG OH 1, LLC (“NMG OH 1”) Ohio, USA 100% 30 January 2020
Schedule of ownership interest by equity method investment in consolidation	Name Jurisdiction Ownership Date of acquisition or formation NMG Ohio LLC Ohio, USA 30% 27 April 2017

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Oct. 31, 2020
Accounting Policies [Abstract]
Schedule of property and equipment estimated useful lives	Office equipment 7 years Cultivation equipment 7 years Production equipment 7 years Kitchen equipment 7 years Vehicles 7 years Vault equipment 7 years Leasehold improvements shorter of useful life or the term of the lease

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Oct. 31, 2020
Investments, All Other Investments [Abstract]
Schedule of financial assets at fair value	As of 31 October 2020 As of 31 July 2020 Financial assets at fair value Cash $ 1,328,847 $ 1,352,130 Convertible loan receivable 1,424,992 1,290,263 Loan receivable 239,834 — Total financial assets at fair value $ 2,993,673 $ 2,642,393

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Oct. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventory	31 October 2020 31 July 2020 Work in progress $ 78,255 $ 211,621 Finished goods 1,232,759 959,939 Consumables 556,216 598,277 Total $ 1,867,230 $ 1,769,837

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Oct. 31, 2020
Property And Equipment
Schedule of property and equipment	Office Equipment Cultivation Equipment Production Equipment Kitchen Equipment Vehicles Vault Equipment Leasehold Improvements Right-of-use Assets Total Cost: Balance, 31 July 2020 73,310 478,187 545,723 51,108 38,717 2,172 4,245,389 2,257,055 7,691,661 Additions 50,725 — 19,920 — — — 28,973 — 99,618 Acquisitions (Note 14) 287,015 — — — — — 581,631 489,063 1,357,709 Balance, 31 October 2020 411,050 478,187 565,643 51,108 38,717 2,172 4,855,993 2,746,118 9,148,988 Accumulated Depreciation: Balance, 31 July 2020 15,844 182,232 130,421 14,421 18,797 897 472,790 123,240 958,642 Depreciation 8,720 17,218 20,009 1,840 1,394 78 76,468 — 125,727 Amortization of ROU assets (Note 18) — — — — — — — 52,959 52,959 Balance, 31 October 2020 24,564 199,450 150,430 16,261 20,191 975 549,258 176,198 1,137,327 Net Book Value: At 31 July 2020 57,466 295,955 415,302 36,687 19,920 1,275 3,772,599 2,133,815 6,733,019 At 31 October 2020 $ 386,486 $ 278,737 $ 415,213 $ 34,847 $ 18,526 $ 1,197 $ 4,306,735 $ 2,569,920 $ 8,011,661

Related Party Balances and Tr_2

Related Party Balances and Transactions (Tables)	3 Months Ended
	Oct. 31, 2020
Related Party Transactions [Abstract]
Schedule of related party transactions	For the three months ended 31 October 2020 For the three months ended 31 October 2019 A company controlled by the President, Chief Executive Officer and a director Management fees $ 37,525 $ 41,867 A company controlled by the Chief Financial Officer and a director Management fees 22,686 22,668 A company controlled by a former director and former President of NMG Management fees 55,000 50,000 A company controlled by the Corporate Secretary Management fees 17,015 5,667 Consulting fees — 1,551 A company controlled by the former Chief Executive Officer and a former director Management fees — 9,376 $ 132,226 $ 131,129

Capital Stock (Tables)

Capital Stock (Tables)	3 Months Ended
	Oct. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of stock option activity	Number of options Weighted average exercise price Weighted average contractual term remaining (in years) Aggregate intrinsic value Outstanding at 31 July 2020 9,155,000 CAD$ 0.70 3.48 CAD$ — Cancelled — Outstanding at 31 October 2020 9,155,000 CAD$ 0.70 3.24 CAD$ — Vested and fully exercisable at 31 October 2020 5,355,000 CAD$ 0.65 2.63 CAD$ —
Schedule of number of warrants outstanding and exercisable	Number of warrants outstanding and exercisable Exercise price Expiry dates 11,780,134 CAD$ 1.50 17 May 2023 635,150 CAD$ 1.25 16 May 2023 12,415,284

Supplemental Disclosures with_2

Supplemental Disclosures with Respect to Cash Flows (Tables)	3 Months Ended
	Oct. 31, 2020
Supplemental Disclosures With Respect To Cash Flows
Supplemental disclosures with respect to cash flows	Three Months Ended 31 October 2020 2019 Cash paid during the period for interest $ — $ — Cash paid during the period for income taxes $ — $ —

Business Acquisition (Tables)

Business Acquisition (Tables)	3 Months Ended
	Oct. 31, 2020
The Clubhouse dispensary
Business Acquisition [Line Items]
Schedule of purchase consideration under business acquisition	Purchase consideration $ 3,873,170 Assets acquired: Cash 257,462 Amounts receivable 510,367 Prepaid expenses 4,965 Inventory 178,898 Property and equipment 863,244 Licenses and customer relationships 2,710,000 Liabilities assumed: Trade payable and accrued liabilities (443,590 ) Net assets acquired 4,081,346 Bargain purchase (208,176 ) TOTAL $ 3,873,170
ShowGrow Long Beach dispensary
Business Acquisition [Line Items]
Schedule of purchase consideration under business acquisition	Purchase consideration $ 8,912,733 Assets acquired: Cash 65,340 Prepaid expenses 15,264 Inventory 177,930 Loan receivable (Note 7) 239,834 Property and equipment 5,402 Liabilities assumed: Trade payable and accrued liabilities (732,262 ) Loans payable (Note 10) (12,190 ) Net liabilities acquired (240,682 ) Brand and licenses 6,510,000 Goodwill 2,643,415 TOTAL $ 8,912,733

Investment in NMG Ohio LLC (Tab

Investment in NMG Ohio LLC (Tables)	3 Months Ended
	Oct. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Schedule of reconciliation and summarized financial information of Investment in NMG Ohio LLC	31 October 2020 31 July 2020 Equity investment in NMG Ohio Opening balance $ 531,185 $ 134,066 Equity pickup 24,872 397,119 Total equity investment in NMG Ohio 556,057 531,185 Acquisition of remaining 70% interest: Opening balance 2,630,055 2,630,055 Acquisition costs: Common shares issued to vendors at fair value 297,042 — Acquisition costs: Cash payments to vendors 393,750 — Foreign exchange (3,734 ) — Total advances for remaining 70% acquisition of NMG Ohio 3,317,113 2,630,055 3,873,170 3,161,240 Acquisition of The Clubhouse Dispensary (Note 14) (3,873,170 ) — Total investment in NMG Ohio $ — $ 3,161,240 Loan receivable (payable) to NMG Ohio Opening balance $ (466,495 ) $ 701,781 Advances provided to NMG Ohio 228,736 112,869 Advances received from NMG Ohio — (1,252,429 ) Foreign exchange 16,325 (28,716 ) Transferred to NMG OH 1 and eliminated on consolidation 221,434 — Loan payable to NMG Ohio $ — $ (466,495 ) 4 September 2020 31 October 2020 Current assets $ 1,180,828 $ — Non-current assets 962,537 — Total assets 2,143,365 — Current liabilities 439,340 — Non-current liabilities — — Total liabilities 439,340 — Revenues 534,971 — Gross profit 231,776 — Net income 82,906 — Net income attributable to the Company $ 24,872 $ —

Investment in and advances to_2

Investment in and advances to GLDH (Tables)	3 Months Ended
	Oct. 31, 2020
Long-term Investments [Abstract]
Schedule of total investment in GLDH	31 October 2020 31 July 2020 Opening balance $ 8,910,854 $ 7,373,036 Note receivable — — Share issuances — 4,092,175 Share payment reduction — (793,416 ) Interest income accrued on the Note 88,143 1,040,000 Advances for working capital 3,030 2,143,609 Lease Assignment Agreement payment — 750,000 Amount transferred to Property and Equipment — (1,431,585 ) Amount transferred to Brand and Licenses — (3,585,483 ) Expensed during the period (188,879 ) (501,862 ) Foreign exchange 99,585 (175,620 ) 8,912,733 8,910,854 Acquisition of ShowGrow Long Beach dispensary (Note 14) (8,912,733 ) — Ending balance $ — $ 8,910,854

Lease Liabilities (Tables)

Lease Liabilities (Tables)	3 Months Ended
	Oct. 31, 2020
Leases [Abstract]
Schedule of supplemental cash flow information related to leases	Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 115,326 Right-of-use assets obtaining in exchange for lease obligations: Operating leases $ 489,063 Weighted-average remaining lease term – operating leases 7.93 years Weighted-average discount rate – operating leases 12 %
Schedule of Maturities of lease liabilities	Year Ending 31 July Operating Leases 2021 (nine months) $ 389,823 2022 544,678 2023 557,696 2024 566,756 2025 and thereafter 1,878,401 Total lease payments $ 3,937,354 Less imputed interest (1,322,612 ) Total $ 2,614,742 Less current portion (448,997 ) Long term portion 2,165,745

Nature and Continuance of Ope_3

Nature and Continuance of Operations (Details)	Oct. 31, 2020
DEP Nevada Inc. ("DEP Nevada")
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	100.00%
Nevada Medical Group LLC (NMG)
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	100.00%
NMG Retail LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	75.00%
NMG Long Beach LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	100.00%
NMG Cathedral City LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	100.00%
NMG Chula Vista LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	51.00%
NMG San Diego LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	60.00%
NMG OH 1, LLC
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership	100.00%

Nature and Continuance of Ope_4

Nature and Continuance of Operations (Details 1)	Oct. 31, 2020
NMG Ohio LLC
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	30.00%

Nature and Continuance of Ope_5

Nature and Continuance of Operations (Details Narrative)	3 Months Ended
	Oct. 31, 2020	May 31, 2004
State of incorporation	Delaware
Date of incorporation	Nov. 5, 1998
Vocalscape Inc
Ownership percentage		100.00%

Significant Accounting Polici_4

Significant Accounting Policies (Details)	3 Months Ended
	Oct. 31, 2020
Office Equipment
Estimated useful lives	7 years
Cultivation Equipment
Estimated useful lives	7 years
Production Equipment
Estimated useful lives	7 years
Kitchen Equipment
Estimated useful lives	7 years
Vehicles
Estimated useful lives	7 years
Vault Equipment
Estimated useful lives	7 years
Leasehold Improvements
Estimated useful lives	shorter of useful life or the term of the lease

Significant Accounting Polici_5

Significant Accounting Policies (Details Narrative)	3 Months Ended
	Oct. 31, 2020
Brands and licenses acquired by NMG SD
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	13 years
Brands and licenses acquired by NMG LB and NMG OH 1
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	Oct. 31, 2020	Jul. 31, 2020
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]
Cash	$ 1,328,847	$ 1,352,130
Convertible loan receivable	1,424,992	1,290,263
Loan receivable	239,834
Total financial assets at fair value	$ 2,993,673	$ 2,642,393

Financial Instruments (Details

Financial Instruments (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2020	Oct. 31, 2019	Jul. 31, 2020
Investments, All Other Investments [Abstract]
Retained Earnings (Accumulated Deficit)	$ (15,658,153)		$ (14,865,608)
Net loss for the period	(778,367)	$ (896,797)
Negative cash flows from operations	(167,435)	$ (1,198,205)
Working capital deficit	$ 1,914,275

Inventory (Details)

Inventory (Details) - USD ($)	Oct. 31, 2020	Jul. 31, 2020
Inventory Disclosure [Abstract]
Work in progress	$ 78,255	$ 211,621
Finished goods	1,232,759	959,939
Consumables	556,216	598,277
Total	$ 1,867,230	$ 1,769,837

Convertible loan receivable (De

Convertible loan receivable (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2020	Oct. 31, 2019	Jul. 31, 2020
Convertible loan receivable [Line Items]
Loan receivable	$ 1,424,992		$ 1,290,263
Convertible loan receivable	134,729	$ 67,166
Accrued interest income	18,000	45,000
Interests receivable	96,000		$ 78,000
NMG
Convertible loan receivable [Line Items]
Management fee (per month)		$ 18,000
Loan bears interest per month	$ 6,000
Percentage of monthly management fee	66.67%
CCG | Convertible loan agreement
Convertible loan receivable [Line Items]
Proceeds from fund construction	$ 1,250,000
Loan bears interest per month	$ 6,000
Outstanding units percentage	40.00%

Loan receivable (Detail Textual

Loan receivable (Detail Textuals)	Oct. 31, 2020USD ($)
Receivables Abstract
Loan receivable	$ 224,289

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		12 Months Ended
	Oct. 31, 2020	Oct. 31, 2019	Jul. 31, 2020
Cost:
Balance	$ 7,691,661
Additions	99,618
Acquisitions (Note 14)	1,357,709
Balance	9,148,988		$ 7,691,661
Accumulated Depreciation:
Balance	958,642
Depreciation	125,727	$ 78,597
Amortization of ROU assets (Note 18)	52,959
Balance	1,137,327		958,642
Net Book Value
Net Book Value:	8,011,661		6,733,019
Office Equipment
Cost:
Balance	73,310
Additions	50,725
Acquisitions (Note 14)	287,015
Balance	411,050		73,310
Accumulated Depreciation:
Balance	15,844
Depreciation	8,720
Amortization of ROU assets (Note 18)	0
Balance	24,564		15,844
Net Book Value
Net Book Value:	386,486		57,466
Cultivation Equipment
Cost:
Balance	478,187
Additions	0
Acquisitions (Note 14)	0
Balance	478,187		478,187
Accumulated Depreciation:
Balance	182,232
Depreciation	17,218
Amortization of ROU assets (Note 18)	0
Balance	199,450		182,232
Net Book Value
Net Book Value:	278,737		295,955
Production Equipment
Cost:
Balance	545,723
Additions	19,920
Acquisitions (Note 14)	0
Balance	565,643		545,723
Accumulated Depreciation:
Balance	130,421
Depreciation	20,009
Amortization of ROU assets (Note 18)	0
Balance	150,430		130,421
Net Book Value
Net Book Value:	415,213		415,302
Kitchen Equipment
Cost:
Balance	51,108
Additions	0
Acquisitions (Note 14)	0
Balance	51,108		51,108
Accumulated Depreciation:
Balance	14,421
Depreciation	1,840
Amortization of ROU assets (Note 18)	0
Balance	16,261		14,421
Net Book Value
Net Book Value:	34,847		36,687
Vehicles
Cost:
Balance	38,717
Additions	0
Acquisitions (Note 14)	0
Balance	38,717		38,717
Accumulated Depreciation:
Balance	18,797
Depreciation	1,394
Amortization of ROU assets (Note 18)	0
Balance	20,191		18,797
Net Book Value
Net Book Value:	18,526		19,920
Vault Equipment
Cost:
Balance	2,172
Additions	0
Acquisitions (Note 14)	0
Balance	2,172		2,172
Accumulated Depreciation:
Balance	897
Depreciation	78
Amortization of ROU assets (Note 18)	0
Balance	975		897
Net Book Value
Net Book Value:	1,197		1,275
Leasehold Improvements
Cost:
Balance	4,245,389
Additions	28,973
Acquisitions (Note 14)	581,631
Balance	4,855,993		4,245,389
Accumulated Depreciation:
Balance	472,790
Depreciation	76,468
Amortization of ROU assets (Note 18)	0
Balance	549,258		472,790
Net Book Value
Net Book Value:	4,306,735		3,772,599
Right of use Assets
Cost:
Balance	2,257,055
Additions	0
Acquisitions (Note 14)	489,063
Balance	2,746,118		2,257,055
Accumulated Depreciation:
Balance	123,240
Depreciation	0
Amortization of ROU assets (Note 18)	52,959
Balance	176,198		123,240
Net Book Value
Net Book Value:	$ 2,569,920		$ 2,133,815

Property and Equipment (Detail

Property and Equipment (Detail Textuals) - USD ($)	3 Months Ended
	Oct. 31, 2020	Oct. 31, 2019
Property Plant And Equipment Abstract
Depreciation	$ 19,828	$ 4,875
Cost, Depreciation	$ 105,899	$ 73,721

Related Party Balances and Tr_3

Related Party Balances and Transactions (Details) - USD ($)	3 Months Ended
	Oct. 31, 2020	Oct. 31, 2019
Related Party Transaction [Line Items]
Management fees	$ 132,226	$ 131,129
Consulting fees	85,731	220,227
President and Chief Executive Officer
Related Party Transaction [Line Items]
Management fees	37,525	41,867
Chief Financial Officer and a director
Related Party Transaction [Line Items]
Management fees	22,686	22,668
Former director and former President
Related Party Transaction [Line Items]
Management fees	55,000	50,000
Corporate Secretary
Related Party Transaction [Line Items]
Management fees	17,015	5,667
Consulting fees	0	1,551
Former Chief Executive Officer and former director
Related Party Transaction [Line Items]
Management fees	$ 0	$ 9,376

Related Party Balances and Tr_4

Related Party Balances and Transactions (Details Narrative)	3 Months Ended
	Oct. 31, 2020USD ($)	Oct. 31, 2019USD ($)	Jul. 31, 2020USD ($)
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 44,130		$ 52,937
Amount of consulting services	$ 10,000
Terms Of Investment Agreement	5 years
Threshold percentage of common shares issued and outstanding no longer held by related party	10
Advisory fee payable	$ 36,000	$ 48,000
Chief Executive Officer
Related Party Transaction [Line Items]
Due to Related Parties, Current	31,210		14,229
Chief Financial Officer
Related Party Transaction [Line Items]
Due to Related Parties, Current	7,920		7,833
Corporate Secretary
Related Party Transaction [Line Items]
Due to Related Parties, Current			5,875
Former director and former President
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 5,000		$ 25,000

Loan Payable (Details Narrative

Loan Payable (Details Narrative)	Oct. 31, 2020USD ($)
Promissory Notes Details Narrative Abstract
Loans Payable, Current	$ 7,730

Capital Stock (Details)

Capital Stock (Details) - Stock options - CAD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2020	Jul. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Opening balance	9,155,000
Option cancelled	0
Closing balance	9,155,000	9,155,000
Number of options, Vested and fully exercisable	5,355,000
Weighted average exercise price, opening balance	$ 0.70
Weighted average exercise price, closing balance	0.70	$ 0.70
Weighted average exercise price, Vested and fully exercisable	$ 0.65
Weighted average contractual term remaining (in years)	3 years 2 months 26 days	3 years 5 months 23 days
Weighted average contractual term remaining (in years), Vested and fully exercisable	2 years 7 months 17 days
Aggregate intrinsic value	$ 0	$ 0
Aggregate intrinsic value, Vested and fully exercisable	$ 0

Capital Stock (Details 1)

Capital Stock (Details 1) - $ / shares	3 Months Ended
	Oct. 31, 2020	Oct. 04, 2019	Sep. 12, 2019	Aug. 12, 2019
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of warrants outstanding and exercisable	12,415,284
Warrants price per share		$ 0.90	$ 0.66	$ 0.66
Exercise price CAD$1.50
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of warrants outstanding and exercisable	11,780,134
Warrants price per share	$ 1.50
Expiry dates	17 May 2023
Exercise price CAD$1.25
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of warrants outstanding and exercisable	635,150
Warrants price per share	$ 1.25
Expiry dates	16 May 2023

Capital Stock (Details Narrativ

Capital Stock (Details Narrative)	Oct. 04, 2019CAD ($)$ / sharesshares	Oct. 04, 2019USD ($)shares	Sep. 12, 2019CAD ($)$ / sharesshares	Sep. 12, 2019USD ($)shares	Aug. 12, 2019CAD ($)$ / sharesshares	Aug. 12, 2019USD ($)shares	Oct. 21, 2020USD ($)shares	Oct. 31, 2020USD ($)$ / sharesshares	Oct. 31, 2019USD ($)	Jul. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital stock, par value | $ / shares								$ 0.0001		$ 0.0001
Capital stock, shares authorized								900,000,000		900,000,000
Common Stock, Shares, Outstanding								108,307,278		107,513,812
Number of warrants exercised	22,727	22,727	38,912	38,912	81,591	81,591
Proceeds from issuance of common stock			$ 25,682	$ 19,405					$ 75,549
Exercised	$ 20,454	$ 15,455			$ 53,850	$ 40,688
Common stock shares issued upon exercise of warrants	22,727	22,727	38,912	38,912	81,591	81,591
Stock-based compensation | $								$ 287,631	289,578
Warrants price per share | $ / shares	$ 0.90		$ 0.66		$ 0.66
Amount related to issued common shares | $									$ 2,752,782
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of issued and outstanding common shares								10.00%
Purchase agreement NMG SD settlement agreement and lease assignment agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares issued					4,337,111	4,337,111
Amount related to issued common shares | $						$ 2,752,782
NMG Ohio LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock value | $							$ 297,042
Common stock shares issued upon exercise of warrants							793,466
Purchase of remaining ownership interest percentage							70.00%

Segmented Information and Maj_2

Segmented Information and Major Customers (Details Narrative)	3 Months Ended
	Oct. 31, 2020
Segment Reporting [Abstract]
Percentage of revenues from major customer	10%
Percentage of revenues from major customer	10.00%

Supplemental Disclosures with_3

Supplemental Disclosures with Respect to Cash Flows (Details) - USD ($)	3 Months Ended
	Oct. 31, 2020	Oct. 31, 2019
Supplemental Disclosures With Respect To Cash Flows Details Abstract
Cash paid during the period for interest	$ 0	$ 0
Cash paid during the period for income taxes	$ 0	$ 0

Supplemental Disclosures with_4

Supplemental Disclosures with Respect to Cash Flows (Details Narrative) - USD ($)	Aug. 12, 2019	Oct. 21, 2020	Oct. 31, 2019	Oct. 31, 2020	Oct. 30, 2020	Sep. 04, 2020	Aug. 28, 2020
Supplemental Disclosures With Respect To Cash Flows [Line Items]
Amount related to issued common shares			$ 2,752,782
Operating lease, right-of-use asset and increase in lease liabilities				$ 489,063
NMG
Supplemental Disclosures With Respect To Cash Flows [Line Items]
Amount related to issued common shares	$ 2,752,782	$ 297,042
Number of common shares issued	4,337,111	793,466
Operating lease, right-of-use asset and increase in lease liabilities						$ 234,734	$ 254,329
Discount rate for present value of future lease payments					12.00%	12.00%	12.00%

Business Acquisition (Details)

Business Acquisition (Details) - USD ($)	Sep. 04, 2020	Aug. 28, 2020	Oct. 31, 2020	Jul. 31, 2020
Liabilities assumed:
Bargain purchase/Goodwill			$ 5,279,136	$ 2,635,721
The Clubhouse dispensary
Business Acquisition [Line Items]
Purchase consideration	$ 3,873,170
Assets acquired:
Cash	257,462
Amounts/Loans receivable	510,367
Prepaid expenses	4,965
Inventory	178,898
Property and equipment	863,244
Licenses and customer relationships	2,710,000
Liabilities assumed:
Trade payable and accrued liabilities	(443,590)
Net assets/liabilities acquired	4,081,346
Bargain purchase/Goodwill	(208,176)
TOTAL	$ 3,873,170
ShowGrow Long Beach dispensary
Business Acquisition [Line Items]
Purchase consideration		$ 8,912,733
Assets acquired:
Cash		65,340
Amounts/Loans receivable		239,834
Prepaid expenses		15,264
Inventory		177,930
Property and equipment		5,402
Liabilities assumed:
Trade payable and accrued liabilities		(732,262)
Loans payable		(12,190)
Net assets/liabilities acquired		(240,682)
Brand and licenses		6,510,000
Bargain purchase/Goodwill		2,643,415
TOTAL		$ 8,912,733

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	Jun. 13, 2019	Mar. 08, 2019	Oct. 30, 2018	Oct. 31, 2020	Oct. 25, 2017
Investment Agreement
Loss Contingencies [Line Items]
Frequency of periodic payment			monthly	monthly
Periodic consulting fees payable			$ 10,000	$ 12,000
Increased in periodic payments of consulting fees				$ 16,500
Term of contract				5 years
Ownership percentage for increased in monthly services fee				10.00%
Carroll Road
Loss Contingencies [Line Items]
Description for lease option to extend	the Company has three options to extend the lease and each option is for five years
Periodic rent payable, amount	$ 15,000
Term of lease	5 years
Carroll Road | Minimum
Loss Contingencies [Line Items]
Percentage of increased minimum monthly rent	1.00%
Carroll Road | Maximum
Loss Contingencies [Line Items]
Percentage of increased minimum monthly rent	6.00%
E Anaheim St
Loss Contingencies [Line Items]
Periodic rent payable, amount		$ 6,636
Term of lease		5 years
Percentage of increased minimum monthly rent		5.00%
Monthly rent and common area expenses		$ 8,000
NMG Ohio
Loss Contingencies [Line Items]
Periodic rent payable, amount					$ 4,000
Term of lease					5 years

Investment in NMG Ohio LLC (Det

Investment in NMG Ohio LLC (Details) - USD ($)	3 Months Ended		12 Months Ended
	Oct. 31, 2020	Oct. 31, 2019	Jul. 31, 2020
Equity investment in NMG Ohio
Opening balance	$ 3,161,240
Total equity investment in NMG Ohio			$ 3,161,240
Acquisition of remaining 70% interest:
Foreign exchange	39	$ (82,920)
NMG Ohio LLC
Equity investment in NMG Ohio
Opening balance	531,185	134,066	134,066
Equity pickup	24,872		397,119
Total equity investment in NMG Ohio	556,057		531,185
Acquisition of remaining 70% interest:
Opening balance	2,630,055	2,630,055	2,630,055
Acquisition costs: Common shares issued to vendors at fair value	297,042		0
Acquisition costs: Cash payments to vendors	393,750		0
Foreign exchange	(3,734)		0
Total advances for remaining 70% acquisition of NMG Ohio	3,317,113		2,630,055
Total equity investment and advances to affiliate before acquisition of subsidiary	3,873,170		3,161,240
Acquisition of The Clubhouse Dispensary (Note 14)	(3,873,170)		0
Total investment in NMG Ohio	0		3,161,240
Loan receivable (payable) to NMG Ohio
Opening balance	(466,495)	$ 701,781	701,781
Advances provided to NMG Ohio	228,736		112,869
Advances received from NMG Ohio	0		(1,252,429)
Foreign exchange	16,325		28,716
Transferred to NMG OH 1 and eliminated on consolidation	221,434		0
Loan payable to NMG Ohio	$ 0		$ (466,495)

Investment in NMG Ohio LLC (D_2

Investment in NMG Ohio LLC (Details 1) - USD ($)	1 Months Ended	3 Months Ended
	Sep. 04, 2020	Oct. 31, 2020	Oct. 31, 2019	Jul. 31, 2020
Schedule of Equity Method Investments [Line Items]
Current assets		$ 6,528,832		$ 5,600,951
Total assets		40,571,604		38,799,268
Current liabilities		4,614,557		2,809,662
TOTAL LIABILITIES		7,192,752		$ 5,494,819
Net revenues		5,294,358	$ 1,441,626
Gross profit		1,800,054	$ 320,129
NMG Ohio LLC | Investment under definitive agreement
Schedule of Equity Method Investments [Line Items]
Current assets	$ 1,180,828	0
Non-current assets	962,537	0
Total assets	2,143,365	0
Current liabilities	439,340	0
Non-current liabilities	0	0
TOTAL LIABILITIES	439,340	0
Net revenues	534,971	0
Gross profit	231,776	0
Net income	82,906	0
Net income attributable to the Company	$ 24,872	$ 0

Investment in NMG Ohio LLC (D_3

Investment in NMG Ohio LLC (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
	Sep. 04, 2020	Jan. 31, 2019	Oct. 31, 2020	Oct. 31, 2019	Jul. 31, 2019	Jun. 07, 2018
Net revenues			$ 5,294,358	$ 1,441,626
NMG Ohio LLC
Percentage of voting interest acquired		100.00%				30.00%
Purchase of remaining ownership interest percentage		70.00%
Consideration in cash to be paid for the acquisition of remaining interest		$ 1,575,000
Common stock shares issued					2,380,398
Share issue costs (in shares)		3,173,864			3,173,864
Common stock shares fair value					$ 1,448,805
Cash payments					$ 1,181,250
Remaining cash payments totaling			$ 393,750
Remaining issuance of common stock shares			793,466
Ownership percentage			30.00%
NMG Ohio LLC | Investment under definitive agreement
Ownership percentage			30.00%
Net revenues	$ 534,971		$ 0
Expenses	452,065
Net income	82,906		0
Equity pickup	$ 24,872		$ 0
Percentage Of Pro Rata Share Of Net Income As Recorded Equity In Earnings	30.00%

Investment in and advances to_3

Investment in and advances to GLDH (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2020	Jul. 31, 2020
Long Term Investments [Roll Forward]
Opening balance	$ 8,910,854
Amount transferred to Property and Equipment	(1,357,709)
Ending balance		$ 8,910,854
GLDH
Long Term Investments [Roll Forward]
Opening balance	8,910,854	7,373,036
Note receivable	0	0
Share issuances	0	4,092,175
Share payment reduction	0	(793,416)
Interest income accrued on the Note	88,143	1,040,000
Advances for working capital	3,030	2,143,609
Lease Assignment Agreement payment	0	750,000
Amount transferred to Property and Equipment	0	(1,431,585)
Amount transferred to Brand and Licenses	0	(3,585,483)
Expensed during the period	(188,879)	(501,862)
Foreign exchange	99,585	(175,620)
Total investment before Acquisition of ShowGrow Long Beach dispensary	8,912,733	8,910,854
Acquisition of ShowGrow Long Beach dispensary (Note 14)	(8,912,733)	0
Ending balance	$ 0	$ 8,910,854

Investment in and advances to_4

Investment in and advances to GLDH (Details Narrative)	1 Months Ended
	Nov. 28, 2019USD ($)shares	Nov. 28, 2018CAD ($)$ / sharesshares	Nov. 28, 2018USD ($)shares	Oct. 04, 2019$ / shares	Sep. 12, 2019$ / shares	Aug. 12, 2019$ / shares	Jul. 03, 2019USD ($)	Nov. 28, 2018USD ($)
Schedule of Investments [Line Items]
Warrants price per share | $ / shares				$ 0.90	$ 0.66	$ 0.66
GLDH
Schedule of Investments [Line Items]
Interest rate per annum							12.00%
Loan, face amount | $							$ 200,000
David Barakett | GLDH | Binding interim agreement
Schedule of Investments [Line Items]
Percentage of issued and outstanding common shares								100.00%
Common shares of VWAP | $ / shares		$ 0.7439
USD/CAD exchange rate								1.3296
Maximum number of common shares | shares		11,255,899	11,255,899
Maximum consideration		$ 8,373,263	$ 6,297,580
Senior secured convertible note | $								$ 5,200,000
Interest rate per annum								20.00%
David Barakett | GLDH | Binding interim agreement | Eligibility condition one
Schedule of Investments [Line Items]
Issuance of Earn Out shares | shares		5,627,950	5,627,950
Issuance of Earn Out shares, percentage		50.00%	50.00%
David Barakett | GLDH | Binding interim agreement | Eligibility condition two
Schedule of Investments [Line Items]
Revenue | $			$ 3,300,000
Issuance of Earn Out shares | shares		4,502,360	4,502,360
Issuance of Earn Out shares, percentage		40.00%	40.00%
David Barakett | GLDH | Binding interim agreement | Eligibility condition three
Schedule of Investments [Line Items]
Issuance of Earn Out shares | shares		1,125,589	1,125,589
Issuance of Earn Out shares, percentage		10.00%	10.00%
Australis | Loan agreement
Schedule of Investments [Line Items]
USD/CAD exchange rate								0.7518
Loan, face amount | $								$ 4,000,000
Warrants exercised | shares	3,206,160
Warrants price per share | $ / shares		$ 0.50
Aggregate proceeds of common shares and warrants | $	$ 1,200,000

Investment in and advances to_5

Investment in and advances to GLDH (Details Narrative 1)	Jul. 03, 2019USD ($)shares	Oct. 31, 2020	Jul. 31, 2020USD ($)	Jul. 31, 2019USD ($)	Jul. 03, 2019$ / shares	Jul. 03, 2019USD ($)
NMG San Diego LLC
Schedule of Investments [Line Items]
Ownership percentage		60.00%
Percentage of consolidated assets liabilities of subsidiary		100.00%
Percentage of disclosed non-controlling interest of subsidiary.		40.00%
Consulting agreement | David Barakett
Schedule of Investments [Line Items]
Payment of consulting and advisory services	$ 200,000			$ 50,000
Payment of consulting and advisory services in subsequent to year end			$ 150,000
GLDH
Schedule of Investments [Line Items]
Loan, face amount						$ 200,000
Interest rate per annum						12.00%
Forgive operating loan amount	800,000
GLDH | Settlement Agreement | GLDH's San Diego, California dispensary
Schedule of Investments [Line Items]
Ownership percentage						60.00%
GLDH | Settlement Agreement | Condition one
Schedule of Investments [Line Items]
Amount to be paid in common shares	$ 500,000
Maximum number of common shares | shares	624,380
GLDH | Settlement Agreement | Condition Two | David Barakett
Schedule of Investments [Line Items]
Amount to be paid in common shares	$ 750,000
Share price per share | $ / shares					$ 0.7439
Maximum number of common shares | shares	1,340,502
GLDH | Settlement Agreement | Condition Three | David Barakett
Schedule of Investments [Line Items]
Amount to be paid in common shares	$ 750,000
Share price per share | $ / shares					0.7439
Maximum number of common shares | shares	1,340,502
GLDH | Lease Assignment Agreement
Schedule of Investments [Line Items]
Interest rate per annum						5.00%
GLDH | Lease Assignment Agreement | San Diego operation
Schedule of Investments [Line Items]
Ownership percentage		60.00%				60.00%
GLDH | Lease Assignment Agreement | Condition one
Schedule of Investments [Line Items]
Amount payable in common shares	$ 700,000
Maximum number of common shares | shares	1,031,725
GLDH | Lease Assignment Agreement | Condition Two
Schedule of Investments [Line Items]
Amount payable in common shares	$ 783,765
GLDH | Lease Assignment Agreement | Condition Three
Schedule of Investments [Line Items]
Amount payable in common shares	750,000
GLDH | Purchase Agreement
Schedule of Investments [Line Items]
Investment purchase price	6,700,000
Note to be applied towards the Purchase Price						$ 5,200,000
GLDH | Purchase Agreement | GLDH's Long Beach, California dispensary
Schedule of Investments [Line Items]
Ownership percentage						100.00%
GLDH | Purchase Agreement | Condition one
Schedule of Investments [Line Items]
Amount to be paid in common shares	$ 1,500,000
Share price per share | $ / shares					$ 0.7439
Maximum number of common shares | shares	2,681,006
Licensor
Schedule of Investments [Line Items]
Licensor grants	2 years
Payment to Licensor of gross receipts from sales	3.00%

Lease Liabilities (Details)

Lease Liabilities (Details)	3 Months Ended
	Oct. 31, 2020USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 115,326
Right-of-use assets obtaining in exchange for lease obligations:
Operating leases	$ 489,063
Weighted-average remaining lease term - operating leases	7 years 11 months 4 days
Weighted-average discount rate - operating leases	12.00%

Lease Liabilities (Details 1)

Lease Liabilities (Details 1) - USD ($)	3 Months Ended
	Oct. 31, 2020	Jul. 31, 2020
Leases [Abstract]
2021 (nine months)	$ 389,823
2022	544,678
2023	557,696
2024	566,756
2025 and thereafter	1,878,401
Total lease payments	3,937,354
Less imputed interest	(1,322,612)
Total	2,614,742
Less current portion	(448,997)	$ (362,688)
Long term portion	$ 2,165,745	$ 1,806,212

Lease Liabilities (Details Narr

Lease Liabilities (Details Narrative) - USD ($)	Sep. 04, 2020	Apr. 09, 2019	Nov. 10, 2017	Oct. 31, 2020	Aug. 28, 2020	Apr. 24, 2020	Oct. 31, 2020	Oct. 31, 2019	Oct. 30, 2020
Lessee, Lease, Description [Line Items]
Operating lease, right-of-use asset and increase in lease liabilities				$ 489,063			$ 489,063
Lease expense related to the accretion of lease liabilities and the amortization of right-of-use assets							125,063	$ 56,704
Lease expense allocated to cost of sales							$ 36,460
NMG
Lessee, Lease, Description [Line Items]
Description for lease option to extend	The Company has three options to extend the lease and each option is for three years.	The Company has one option to extend the lease for an additional three-year term	The Company has four options to extend the lease and each option is for five years.		The Company has one option to extend the lease for five years.	The Company has three options to extend the lease and each option is for five years.
Periodic rent payable, amount	$ 4,000	$ 6,026	$ 12,500		$ 4,215	$ 15,914
Frequency of periodic payment		monthly	monthly			monthly	monthly
Common area expenses		$ 1,129
Monthly rent and common area expenses		$ 7,156	$ 2,875
Additional increased monthly rent and common area expenses			$ 13,132
Operating lease, right-of-use asset and increase in lease liabilities	$ 234,734				$ 254,329
Discount rate for present value of future lease payments	12.00%				12.00%				12.00%
Percentage of increased minimum monthly rent	5.00%			2.00%	3.00%	3.00%
Description of purchase price business						The lease contains a sale bonus provision of $1,000,000 or 10% of the purchase price of the entire business, whichever is greater

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Nov. 30, 2020shares
Subsequent Events | Toro Pacific Management Inc
Subsequent Event [Line Items]
Escrowed shares issued	70,500