Greenbrook TMS (GBNHF) 20-F 17 Apr 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Entity Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-40199
Document Period End Date	Dec. 31, 2022
Entity Registrant Name	Greenbrook TMS Inc.
Entity Incorporation, State or Country Code	Z4
Entity Address, Address Line One	890 Yonge Street, 7th Floor
Entity Address, City or Town	Toronto
Entity Address, Country	CA
Entity Address, Postal Zip Code	M4W 3P4
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Shares
Trading Symbol	GBNH
Security Exchange Name	NASDAQ
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Central Index Key	0001735948
Entity Common Stock, Shares Outstanding	29,436,545
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	KPMG LLP
Auditor Firm ID	85
Auditor Location	Canada
Business Contact
Entity Information [Line Items]
Entity Address, Address Line One	890 Yonge Street, 7th Floor
Entity Address, City or Town	Toronto
Entity Address, Country	CA
Entity Address, Postal Zip Code	M4W 3P4
City Area Code	416
Local Phone Number	322-9700
Contact Personnel Name	Bill Leonard

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 1,623,957	$ 10,699,679
Restricted cash	1,000,000	1,250,000
Accounts receivable, net	13,898,305	10,997,389
Prepaid expenses and other	2,520,676	1,912,357
Total current assets	19,042,938	24,859,425
Property, plant and equipment	3,719,621	1,925,056
Intangible assets	18,151,665	9,589,399
Goodwill	7,694,111	6,750,107
Right-of-use assets	51,838,022	29,519,706
Total assets	100,446,357	72,643,693
Current liabilities:
Accounts payable and accrued liabilities	20,271,623	9,770,640
Current portion of loans payable	2,376,335	513,992
Current portion of lease liabilities	11,123,391	6,557,690
Current portion of shareholder loan	46,995
Other payables	2,234,810	348,187
Non-controlling interest loans	94,136	85,214
Deferred and contingent consideration	1,000,000	1,250,000
Total current liabilities	37,147,290	18,525,723
Loans payable	50,027,818	13,052,641
Lease liabilities	41,802,231	24,475,997
Shareholder loan	2,065,443
Total liabilities	131,042,782	56,054,361
Shareholders' equity:
Common shares	114,120,362	98,408,917
Contributed surplus	4,552,067	4,204,280
Deficit	(147,015,575)	(85,285,760)
Total shareholders' equity excluding non-controlling interest	(28,343,146)	17,327,437
Non-controlling interest	(2,253,279)	(738,105)
Total shareholders' (deficit) equity	(30,596,425)	16,589,332
Contingencies
Total liabilities and shareholders' (deficit) equity	$ 100,446,357	$ 72,643,693

Consolidated Statements of Net

Consolidated Statements of Net Loss and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue:
Service revenue	$ 69,104,446	$ 52,198,084	$ 43,129,179
Expenses:
Direct center and patient care costs	35,587,444	27,592,735	21,743,256
Other regional and center support costs	27,459,048	19,044,324	16,245,699
Depreciation	8,158,396	5,839,006	5,708,210
Cost of revenue	71,204,888	52,476,065	43,697,165
Regional operating loss	(2,100,442)	(277,981)	(567,986)
Center development costs	660,355	862,386	529,933
Corporate, general and administrative expenses	26,236,703	20,666,954	15,145,361
Share-based compensation	347,787	879,439	591,384
Amortization	1,358,213	555,000	463,332
Interest expense	8,724,412	4,761,443	2,806,286
Interest income	(12,250)	(14,689)	(20,990)
Loss on extinguishment of loans	2,331,917
Earn-out consideration			10,319,429
Forgiveness of loan payable		(3,128,596)
Impairment loss	20,677,160
Loss before income taxes	(62,424,739)	(24,859,918)	(30,402,721)
Loss for the year and comprehensive loss	(62,424,739)	(24,859,918)	(30,402,721)
Loss for the year attributable to:
Non-controlling interest	(698,265)	(108,430)	(739,181)
Common shareholders of Greenbrook TMS	(61,726,474)	(24,751,488)	(29,663,540)
Loss for the year and comprehensive loss	$ (62,424,739)	$ (24,859,918)	$ (30,402,721)
Net loss per share
Basic	$ (2.66)	$ (1.60)	$ (2.32)
Diluted	$ (2.66)	$ (1.60)	$ (2.32)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Common shares	Contributed surplus	Deficit	Non-controlling interest	Total
Balance, beginning of period at Dec. 31, 2019	$ 50,185,756	$ 2,757,252	$ (30,441,280)	$ 444,405	$ 22,946,133
Balance, beginning of period (in shares) at Dec. 31, 2019	11,683,689
Net comprehensive loss for the year			(29,663,540)	(739,181)	(30,402,721)
Issuance of common shares	$ 9,943,886				9,943,886
Issuance of common shares (in shares)	1,818,788
Share-based compensation		591,384			591,384
Distributions to non-controlling interest				(143,500)	(143,500)
Acquisition of subsidiary non-controlling interest			(97,156)	45,716	(51,440)
Balance, end of period at Dec. 31, 2020	$ 60,129,642	3,348,636	(60,201,976)	(392,560)	2,883,742
Balance, end of period (in shares) at Dec. 31, 2020	13,502,477
Net comprehensive loss for the year			(24,751,488)	(108,430)	(24,859,918)
Issuance of common shares	$ 38,203,671				38,203,671
Issuance of common shares (in shares)	4,292,108
Exercise of stock options	$ 46,875	(18,125)			28,750
Exercise of stock options (in shares)	5,500
Share-based compensation		879,439			879,439
Redemption of warrants	$ 28,729	(5,670)			23,059
Redemption of warrants (in shares)	1,800
Distributions to non-controlling interest				(508,000)	(508,000)
Acquisition of subsidiary non-controlling interest			(351,670)	143,259	(208,411)
Non-controlling interest subsidiary investment			19,374	127,626	147,000
Balance, end of period at Dec. 31, 2021	$ 98,408,917	4,204,280	(85,285,760)	(738,105)	16,589,332
Balance, end of period (in shares) at Dec. 31, 2021	17,801,885
Net comprehensive loss for the year			(61,726,474)	(698,265)	(62,424,739)
Issuance of common shares	$ 15,711,445				15,711,445
Issuance of common shares (in shares)	11,634,660
Share-based compensation		347,787			347,787
Distributions to non-controlling interest				(320,250)	(320,250)
Acquisition of subsidiary non-controlling interest			(3,341)	(496,659)	(500,000)
Balance, end of period at Dec. 31, 2022	$ 114,120,362	$ 4,552,067	$ (147,015,575)	$ (2,253,279)	$ (30,596,425)
Balance, end of period (in shares) at Dec. 31, 2022	29,436,545

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Loss for the year	$ (62,424,739)	$ (24,859,918)	$ (30,402,721)
Adjusted for:
Amortization	1,358,213	555,000	463,332
Depreciation	8,158,396	5,839,006	5,708,210
Interest expense	8,724,412	4,761,443	2,806,286
Interest income	(12,250)	(14,689)	(20,990)
Share-based compensation	347,787	879,439	591,384
Loss on extinguishment of loans	2,331,917
Non-cash transactions			(51,440)
Gain on lender warrants	(38,430)	(205,894)
Loss on deferred share units	372,724	205,337
Gain (loss) on performance share units	(53,100)	97,853
Loss on conversion instruments	712,479
Earn-out consideration			10,319,429
Forgiveness of loan payable		(3,128,596)
Impairment loss	20,677,160
Change in non-cash operating working capital:
Accounts receivable	827,339	(289,327)	(616,975)
Prepaid expenses and other	196,097	(425,751)	762,069
Accounts payable and accrued liabilities	5,610,578	246,831	2,511,960
Provisions			(18,792)
Cash provided by (used in) operating activities	(13,211,417)	(16,339,266)	(7,948,248)
Financing activities:
Net proceeds on issuance of common shares		35,107,872	9,943,886
Net proceeds on exercise of stock options		28,750
Interest paid	(7,505,394)	(4,435,021)	(2,750,988)
Broker warrants exercised		23,059
Finance costs incurred	(3,074,459)	(29,493)	(1,411,364)
Bank loans advanced	55,000,000		18,080,760
Bank loans repaid	(30,682,305)	(174,536)	(84,634)
Shareholder loans repaid	(84,208)
Principal repayment of lease liabilities	(9,373,953)	(5,600,683)	(4,630,828)
Net non-controlling interest loans advanced	8,922	8,077	7,463
Distribution to non-controlling interest	(320,250)	(508,000)	(143,500)
Cash provided by (used in) financing activities	3,968,353	24,420,025	19,010,795
Investing activities:
Acquisitions, net of cash acquired	688,958	(6,585,931)
Change in restricted cash	250,000	(200,000)	224,402
Acquisition of subsidiary non-controlling interest	(500,000)	(208,411)
Non-controlling interest subsidiary investment		147,000
Deferred and contingent consideration paid	(250,000)	(8,273,630)	(224,402)
Purchase of property, plant and equipment	(33,866)	(31,539)
Interest received	12,250	14,689	20,990
Cash provided by (used in) investing activities	167,342	(15,137,822)	20,990
Increase (decrease) in cash	(9,075,722)	(7,057,063)	11,083,537
Cash, beginning of the year	10,699,679	17,756,742	6,673,205
Cash, end of the year	$ 1,623,957	$ 10,699,679	$ 17,756,742

Reporting entity

Reporting entity	12 Months Ended
	Dec. 31, 2022
Reporting entity
Reporting entity	1. Reporting entity: Greenbrook TMS Inc. (the “Company”), an Ontario corporation along with its subsidiaries, controls and operates a network of outpatient mental health services centers that specialize in the provision of Transcranial Magnetic Stimulation (“TMS”) therapy and other treatment modalities for the treatment of depression and related psychiatric services. The Company’s head and registered office is located at 890 Yonge Street, 7th Floor, Toronto, Ontario, Canada, M4W 3P4. The Company’s United States corporate headquarters is located at 8401 Greensboro Drive, Suite 425, Tysons Corner, Virginia, USA, 22102.

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2022
Basis of preparation
Basis of preparation	2. Basis of preparation: (a) Going concern: These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards ( “ ” “ ” The Company has experienced losses since inception and has negative cash flow from operating activities of $13,211,417 for the year ended December 31, 2022 ($16,339,266 - year ended December 31, 2021; $7,948,248 - year ended December 31, 2020). The Company ’ On December 31, 2020, the Company entered into a credit and security agreement, which was amended on October 29, 2021, for a $30,000,000 secured credit facility (the “Oxford Credit Facility”) with Oxford Finance LLC (“Oxford”). The Oxford Credit Facility funded the $15,000,000 term loan at closing on December 31, 2020. On July 14, 2022, the Company entered into a credit agreement (the “Madryn Credit Agreement”) for a $75,000,000 secured credit facility (the “Madryn Credit Facility”) with Madryn Asset Management, LP (“Madryn”) and its affiliated entities. Upon closing of the Madryn Credit Facility, the Company drew a $55,000,000 term loan under the Madryn Credit Facility. In addition, the Madryn Credit Facility permits the Company to draw up to an additional $20,000,000 in a single draw at any time on or prior to December 31, 2024 for purposes of funding future mergers and acquisition activity. On July 14, 2022, the Company used $15,446,546 of the proceeds from the Madryn Credit Facility to repay in full the outstanding balance owing under the Oxford Credit Facility and also used $15,154,845 of the proceeds from the Madryn Credit Facility to repay various loans previously held by Success TMS (as defined below). The terms of the Madryn Credit Facility require the Company to satisfy various financial covenants including a minimum liquidity and minimum consolidated revenue amounts that became effective on July 14, 2022 and September 30, 2022, respectively. A failure to comply with these covenants, or failure to obtain a waiver for any non-compliance, would result in an event of default under the Madryn Credit Agreement and would allow Madryn to accelerate repayment of the debt, which could materially and adversely affect the business, results of operations and financial condition of the Company. As at December 31, 2022, the Company was in compliance with the financial covenants that were amended on December 22, 2022 through the Second Amendment of the Madryn Credit Agreement. 2. Basis of preparation (continued): Although the Company believes it will become cash flow positive in the future, the timing of this is uncertain and is also dependant on the execution of the Restructuring plan (see note 25 – – The existence of the above-described conditions indicate substantial doubt as to the Company ’ These consolidated financial statements do not reflect adjustments that would be necessary if the going concern assumptions were not appropriate. If the going concern basis was not appropriate for these consolidated financial statements, then adjustments would be necessary to the carrying value of assets and liabilities, the reported expenses, and the consolidated statements of financial position classification used, and these adjustments may be material. (b) Statement of compliance: The consolidated financial statements have been prepared in accordance with IFRS as issued by the IASB. The significant accounting policies described below have been applied consistently to all periods presented. These consolidated financial statements were approved by the Board of Directors of the Company (the ” ” (c) Basis of measurement: These consolidated financial statements have been prepared on a historic cost basis except for financial instruments classified as fair value through profit or loss, which are stated at their fair value. Other measurement bases are described in the applicable notes. Presentation of the consolidated statements of financial position differentiates between current and non- current assets and liabilities. The consolidated statements of net loss and comprehensive loss are presented using the function classification of expense. Regional operating loss presents regional operating loss on an entity-wide basis and is calculated as total service revenue less direct center and patient care costs, other regional and center support costs, and depreciation. These costs encapsulate all costs (other than incentive compensation such as share-based compensation granted to senior regional employees) associated with the center and regional management infrastructure, including the cost of the delivery of TMS treatments to patients and the cost of the Company’s regional patient acquisition strategy. 2. Basis of preparation (continued): (d) Basis of consolidation: The consolidated financial statements comprise the accounts of Greenbrook TMS Inc., the parent company, and its subsidiaries. The Company accounts for its controlled subsidiaries using the consolidation method of accounting from the date that control commences and is deconsolidated from the date control ceases. Consolidated financial statements are prepared using uniform accounting policies for like transactions and other events in similar circumstances. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Company controls an investee if and only if the Company has all of the following: (i) power over the investee; (ii) (iii) All transactions and balances between the Company and its subsidiaries are eliminated on consolidation, including unrealized gains and losses on transactions between companies. When the Company has control over a subsidiary but does not own 100%, this gives rise to non-controlling interest. Non-controlling interest arises from partnerships with local physicians, behavioral health groups or other strategic investors, which own minority interests in certain center subsidiaries. Changes in the Company’s interest in a subsidiary that does not result in a loss of control are accounted for as equity transactions. (e) Comparative information: (i) Share consolidation On January 12, 2021, the shareholders of the Company approved a special resolution for an amendment to the Company’s articles and authorized a consolidation (the “Share Consolidation”) of the Company’s common shares on the basis of a ratio that would permit the Company to qualify for a secondary listing on the NASDAQ Stock Market LLC (“Nasdaq”). On January 12, 2021, following the shareholder approval of the Share Consolidation, the Board authorized the implementation of the Share Consolidation on the basis of one (1) post-consolidation common share for every five (5) pre-consolidation common shares. The Share Consolidation was completed on February 1, 2021 and resulted in the number of issued and outstanding common shares being reduced from approximately 67.5 million to approximately 13.5 million, on a non-diluted basis, and no fractional common shares were issued as a result of the Share Consolidation. Any fractional interest in common shares that would otherwise have resulted from the Share Consolidation were rounded up to the next whole common share, if the fractional interest was equal to or greater than one-half of a common share, and rounded down to the next whole common share if the fractional interest was less than one-half of a common share. 2. Basis of preparation (continued): Effective on the date of the Share Consolidation, the exercise price and number of common shares issuable upon the exercise of outstanding stock options, warrants and other outstanding convertible securities were proportionately adjusted to reflect the Share Consolidation in accordance with the terms of such securities for the holders of such instruments. The Company has retrospectively presented the number of common shares, options and warrants on a post-Share Consolidation basis in these consolidated financial statements. (f) Use of estimates and judgments: The preparation of consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates. As additional information becomes available or actual amounts are determinable, the recorded estimates are revised and reflected in operating results in the period in which they are determined. ​ Significant estimates in connection with these consolidated financial statements include the measurement and determination of the transaction price in the estimation of revenue and accounts receivable, estimated useful life of property, plant and equipment; estimated value and useful life of intangible assets; amounts recorded as accrued liabilities; amounts recorded as performance share units, convertible instruments, deferred income taxes provisions; goodwill; assessment of contingent consideration; inputs used in the valuation of warrants and stock options granted; and the estimate of lease terms. ​ Significant judgments in connection with these consolidated financial statements include assessment of control of subsidiaries; assessment of conditions relating to the Company ’ ’ ​ (g) Functional and reporting currency: The functional and reporting currency of the Company and its subsidiaries is the U.S. dollar. Monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the rates of exchange prevailing at the consolidated statements of financial position dates. Non-monetary assets and liabilities are translated at rates prevailing at the dates of acquisition. Expenses are translated at the average rate of exchange in effect during the month the transaction occurred.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2022
Significant accounting policies
Significant accounting policies	3. Significant accounting policies: (a) Operating segments: Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker of the Company. The chief operating decision maker, which is responsible for allocating resources and assessing performance of the operating segments, has been identified as the executive committee consisting of the President and Chief Executive Officer, the Chief Financial Officer and the Chief Operating Officer. As the chief operating decision maker evaluates performance using entity-wide metrics, the Company has one reportable segment, which is outpatient mental health service centers. 3. Significant accounting policies (continued): (b) Business combinations: The Company accounts for business combinations using the acquisition method of accounting. The total purchase price is allocated to the assets acquired and liabilities assumed based on fair values as at the date of acquisition. Goodwill as at the date of acquisition is measured as the excess of the aggregate of the consideration transferred and the amount of any non-controlling interests in the acquired company over the net of the acquisition date fair values of the identifiable assets acquired and the liabilities assumed. Any non-controlling interest in the acquired company are measured at the non-controlling interests’ proportionate share of the identifiable assets and liabilities of the acquired business. Best estimates and assumptions are used in the purchase price allocation process to accurately value assets acquired and liabilities assumed at the business combination date. These estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the business combination date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. On conclusion of the measurement period or final determination of the values of the assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded in the consolidated statements of net loss and comprehensive loss in the period in which the adjustments were determined. Any deferred and contingent consideration is measured at fair value at the date of acquisition. During the measurement period, which may be up to one year from the business combination date and on conclusion of the measurement period, if an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and the settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration is recognized as part of the consolidated statements of net loss and comprehensive loss in the period in which the adjustments were determined. (c) Impairment of non-financial assets: The Company assesses, at each reporting date, whether there is an indication that a non-financial asset may be impaired. If any indication exists, the Company estimates the recoverable amount. The recoverable amount of an asset is the higher of its fair value, less costs to sell, and its value in use. Fair value less costs to sell is the amount obtainable from the sale of an asset in an arm’s-length transaction between knowledgeable, willing parties, less the costs of disposal. Costs of disposal are incremental costs directly attributable to the disposal of an asset and related income tax expense. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the carrying amount of an asset exceeds its recoverable amount, an impairment charge is recognized immediately in the consolidated statements of net loss and comprehensive loss by the amount by which the carrying amount of the asset exceeds the recoverable amount. Where an impairment loss subsequently reverses, the carrying amount of the asset (except goodwill) is increased to the lesser of the revised estimate of the recoverable amount, and the carrying amount that would have been recorded had no impairment loss been recognized previously. 3. Significant accounting policies (continued): Goodwill acquired in business combinations is allocated to cash generating units (“CGUs”) (or groups of CGUs) that are expected to benefit from the synergies of the combination. The determination of CGUs and the level at which goodwill is monitored requires judgment by management. Goodwill is tested annually for impairment and as required when impairment indicators exist, by comparing the carrying value of the CGUs against the recoverable amount. (d) Cash: Cash includes cash on hand and cash held with financial institutions. (e) Revenue recognition: Service fee revenue is recognized at a point in time upon the performance of services under contracts with customers and represents the consideration to which the Company expects to be entitled. Service fee revenue is determined based on net patient fees, which includes estimates for contractual allowances and discounts. Net patient fees are estimated using an expected value approach where management considers such variables as the average of previous net patient fees received by the applicable payor and fees received by other patients for similar services and management’s best estimate leveraging industry knowledge and expectations of third-party payors’ fee schedules. Third-party payors include federal and state agencies (under the Medicare programs), managed care health plans and commercial insurance companies. Variable consideration also exists in the form of settlements with certain insurance companies, including Medicare, as a result of retroactive adjustments due to audits and reviews. The Company applies constraint to the transaction price, such that net revenues are recorded only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in the future. If actual amounts of consideration ultimately received differ from the Company’s estimates, the Company adjusts these estimates, which would affect net revenues in the period such variances become known. A key determinant of IFRS 15, Revenue from Contracts with Customers Due to the nature of the industry and complexity of the Company’s revenue arrangements, where price lists are subject to the discretion of payors, variable consideration exists that may result in price concessions and constraints to the transaction price for the services rendered. In estimating this variable consideration, the Company uses significant judgment and considers various factors including, but not limited to, the following: ● commercial payors and the administrators of federally-funded healthcare programs exercise discretion over pricing and may establish a base fee schedule for TMS (which is subject to change prior to final settlement) or negotiate a specific reimbursement rate with an individual TMS provider; ● average of previous net service fees received by the applicable payor and fees received by other patients for similar services; 3. Significant accounting policies (continued): ● management’s best estimate, leveraging industry knowledge and expectations of third-party payors’ fee schedules; ● factors that would influence the contractual rate and the related benefit coverage, such as obtaining pre-authorization of services and determining whether the procedure is medically necessary; ● probability of failure in obtaining timely proper provider credentialing (including re-credentialling) and documentation, in order to bill various payors which may result in enhanced price concessions; and ● variation in coverage for similar services among various payors and various payor benefit plans. The Company updates the estimated transaction price (including updating its assessment of whether an estimate of variable consideration is constrained) to represent faithfully the circumstances present at the end of the reporting period and the changes in circumstances during the reporting period in which such variances become known. The above factors are not related to the creditworthiness of the large medical insurance companies and government-backed health plans encompassing the significant majority of the Company’s payors. The payors (large insurers and government agencies) have the ability and intent to pay, but price lists for the Company’s services are subject to the discretion of payors. As a result, the adjustment to reduce the transaction price and constrain the variable consideration is a price concession and not indicative of credit risk on the payors (i.e. not a bad debt expense). (f) Accounts receivable: Accounts receivable are non-interest bearing, unsecured obligations due from patients and third-party payors. The Company makes an implicit allowance for potentially uncollectible amounts to arrive at net receivables through its revenue recognition policy. In accordance with IFRS 9, Financial Instruments The methodology to arrive at net receivables is reviewed by management periodically. The balance of accounts receivable represents management’s estimate of the net realizable value of receivables after discounts and contractual adjustments. The Company performs an estimation and review process of methodology and inputs periodically to identify instances on a timely basis where such estimation models need to be revised. The Company considers a default to be a change in circumstances that results in the payor no longer having the ability and intent to pay. In these circumstances, the Company will recognize a write-off against the related accounts receivable balance and a corresponding bad debt expense. In estimating the collectability of its accounts receivable, the Company considers macroeconomic factors in assessing accounts receivable. Such factors would need to be significant in order to affect the ability and intent of the Company’s payors given their size and stature. As at December 31, 2022, no such factors were identified and therefore no provision for bad debt was recognized (December 31, 2021 – nil; December 31, 2020 – nil). 3. Significant accounting policies (continued): (g) Property, plant and equipment: Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment losses. Depreciation is recognized over the estimated useful lives of the assets on a straight-line basis, unless stated otherwise, as follows: ​ Furniture and equipment ​ 5 years Leasehold improvements ​ Lesser of 5 years or remaining lease term TMS devices ​ 10 years ​ The estimated useful lives of the assets and their terminal values are assessed on an annual basis based on historical experience, industry practice and management’s expectations. Expenditures for maintenance and repairs are charged to operations as incurred. (h) Intangible assets: The Company classifies intangible assets, obtained through acquisitions, as definite lived assets. Intangible assets consist of covenants not to compete, management service agreements with a professional organization and software. These intangible assets are recorded at cost and are amortized over their estimated useful lives, as follows: ​ Covenants not to compete 5 years Management services agreements ​ 15 years Software ​ 5 years ​ The Company reviews the appropriateness of the amortization period relating to the definite lived intangible assets annually. (i) Leases: At inception of a contract, the Company assesses whether that contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for the period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Company assesses whether (i) the contract involves the use of an identified asset, (ii) the Company has the right to obtain substantially all of the economic benefits from the use of the identified asset throughout the period of use, and (iii) the Company has the right to direct the use of the identified asset. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, including periods covered by an option to extend the lease if the Company is reasonably certain to exercise that option. If the Company expects to obtain ownership of the leased asset at the end of the lease, the Company will depreciate the asset over the underlying asset’s estimated useful life. 3. Significant accounting policies (continued): The lease liability is initially measured at the present value of the lease payments that are due to be paid at the commencement date. The lease payments are discounted using the implicit interest rate in the lease. If the rate cannot be readily determined, the Company’s incremental borrowing rate is used. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in rate, if there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment as to whether it will exercise a purchase, extension or termination option. Variable lease payments that are not included in the measurement of the lease liability are recognized as an operating expense in the consolidated statements of net loss and comprehensive loss. The Company has elected not to recognize right-of-use assets and lease liabilities in respect of short-term leases that have a lease term of less than 12 months and leases in respect of low-value assets. The Company recognizes the lease payments associated with these leases as an operating expense in the consolidated statements of net loss and comprehensive loss on a straight-line basis over the lease term. The Company makes estimates when considering the length of the lease term, including considering facts and circumstances that can create an economic incentive to exercise an extension option. The Company makes certain qualitative and quantitative assumptions when deriving the value of the economic incentive. Periodically, the Company will reassess whether it is reasonably certain to exercise extension options and will account for any changes at the date of reassessment. The Company makes judgments in determining whether a contract contains an identified asset and in determining whether or not the Company has the right to control the use of the underlying asset. The Company also makes judgments in determining the incremental borrowing rate used to measure its lease liability in respect of each lease contract. As there are currently no market participants of a similar size and scale as the Company, the incremental borrowing rate is reflective of the interest rate applied historically on loans advanced. (j) Government grants: Interest free or less than market interest government loans or government-backed loans are measured at amortized cost using the effective interest rate method. The interest rate used is based on the market rate for a comparable instrument with a similar term. The difference between the fair value at inception and the loan proceeds received is recorded as a government grant. The grant portion is presented separately as deferred grant income on the consolidated statements of financial position. It is amortized over the useful life of the loan and is deducted against the related interest expense on the consolidated statements of net loss and comprehensive loss. (k) Defined contribution pension plan: A defined contribution pension plan is a post-employment benefit plan under which an entity pays fixed contributions to a separate entity and will have no legal or constructive obligation to pay future amounts. Obligations for contributions to defined contribution pension plans are expensed in the consolidated statements of net loss and comprehensive loss in the periods during which services are rendered by employees. 3. Significant accounting policies (continued): (l) Provisions: Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are measured based on management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period and are discounted to their present value where the effect is material. (m) Contingencies: Contingent liabilities are possible obligations whose existence will be confirmed only on the occurrence or non-occurrence of uncertain future events outside the Company’s control, or present obligations that are not recognized because it is not probable that an outflow of economic benefit would be required to settle the obligation or the amount cannot be measured reliably. Contingent liabilities are not recognized but are disclosed in the notes to the consolidated financial statements, including an estimate of their potential financial effect and uncertainties relating to the amount or timing of any outflow, unless the possibility of settlement is remote. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company, with assistance from its legal counsel, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. (n) Financial instruments: The Company initially measures its financial assets and financial liabilities at fair value and classifies them as financial assets or liabilities at fair value through profit or loss. After initial measurement, financial assets (which include cash and accounts receivable) and liabilities (which include accounts payable and accrued liabilities, lease liabilities, loans payable, and non-controlling interest loans payable) are subsequently measured at amortized cost using the effective interest rate method, with any resulting premium or discount from the face value being amortized to the consolidated statements of net loss and comprehensive loss. Amortization is recorded using the effective interest rate method. Financial liabilities that are derivative in nature (which include other payables) that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset are subsequently measured at fair value at each reporting date, with any gain or loss being recorded in the consolidated statements of net loss and comprehensive loss. The Company recognizes loss allowances for expected credit losses on financial assets measured at amortized cost. Loss allowances for accounts receivable are always measured at an amount equal to the expected credit losses for the subsequent 24-month period. A financial asset carried at amortized cost is considered credit-impaired if objective evidence indicates that one or more events have had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Individually significant financial assets are tested for credit-impairment on an individual basis. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. 3. Significant accounting policies (continued): Losses are recognized in the consolidated statements of net loss and comprehensive loss. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through the consolidated statements of net loss and comprehensive loss. (o) Fair value measurement: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. The Company categorizes its financial assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs used in the measurement. ● Level 1 - This level includes assets and liabilities measured at fair value based on unadjusted quoted prices for identical assets and liabilities in active markets that are accessible at the measurement date. ● Level 2 - This level includes valuations determined using directly or indirectly observable inputs other than quoted prices included within Level 1. Derivative instruments in this category are valued using models or other standard valuation techniques derived from observable market inputs. ● Level 3 - This level includes valuations based on inputs which are less observable, unavailable or where the observable data does not support a significant portion of the instruments’ fair value. (p) Share capital: Common shares are classified as shareholders’ equity. Incremental transaction costs directly attributable to the issue of common shares and share purchase options are recognized as a deduction from shareholders’ equity, net any of tax effects. When share capital recognized as equity is repurchased, the amount of the consideration paid, including directly attributable costs, is recognized as a deduction from shareholders’ equity. Dividends are discretionary and are recognized as distributions within equity upon approval by the Board. (q) Share-based compensation: (i) Options: The Company has adopted an omnibus equity incentive plan (the “Equity Incentive Plan”). The Equity Incentive Plan is open to employees, directors, officers and consultants of the Company and its affiliates. For employees, the value of equity-settled options is measured by reference to the fair value of the equity instrument on the date which they are granted. The fair value is recognized as an expense with a corresponding increase in contributed surplus over the vesting period. The Board has the discretion to establish the vesting period for stock options granted. 3. Significant accounting policies (continued): Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of options that eventually vest. Fair value is calculated using the Black-Scholes option pricing model, which requires the input of highly subjective assumptions, including the volatility of share prices, forfeiture rate and expected life and changes in subjective input assumptions that can materially affect the fair value estimate. The Company estimates the expected forfeiture rate of equity-settled share-based compensation based on historical experience and management’s expectations. Consideration received upon the exercise of stock options is credited to share capital, at which time the related contributed surplus is transferred to share capital. (ii) Performance share units and restricted share units: The Company may issue performance share units (“PSUs”) and restricted share units (“RSUs”) under the Equity Incentive Plan to employees, directors and consultants of the Company and its affiliates; however, non-employee directors of the Company are not entitled to receive grants of PSUs. Each tranche in an award of PSUs or RSUs is considered a separate award with its own grant date fair value. The Company, at its discretion, will determine at the time of grant if the applicable PSUs or RSUs, as the case may be, are to be cash-settled or equity-settled. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of PSUs or RSUs that eventually vest. If cash-settled, the fair value of the grants of PSUs and RSUs are recorded in corporate, general and administrative expenses. The fair value is recognized as a liability in the consolidated statements of financial position. The PSUs and RSUs are subsequently remeasured at the end of each reporting period and any changes are recognized as an expense in the consolidated statements of net loss and comprehensive loss until the award is settled. If equity-settled, the fair value of the grants of PSUs and RSUs are recognized as an expense in the consolidated statements of net loss and comprehensive loss. The total amount to be expensed is determined by the fair value of the PSUs and RSUs granted. The total expense is recognized over the vesting period which is the period over which all of the service vesting conditions are satisfied. (iii) Deferred share units: The Company has adopted a deferred share unit plan for its non-employee directors (the “DSU Plan”). Each tranche in an award of deferred share units (“DSUs”) is considered a separate award with its own grant date fair value. Grants of DSUs are recorded at fair value in corporate, general and administrative expenses. As DSUs are cash-settled, the fair value of a DSU is recognized as a liability in the consolidated statements of financial position. The DSUs are subsequently remeasured at the end of each reporting period and any changes are recognized as an expense in the consolidated statements of net loss and comprehensive loss until the award is settled. 3. Significant accounting policies (continued): (r) Finance income and finance costs: Finance income comprises interest income on cash equivalents recognized in the consolidated statements of net loss and comprehensive loss as it accrues, using the effective interest method. Finance costs comprise interest expense on borrowings and lease liabilities that are recognized in the consolidated statements of net loss and comprehensive loss. (s) Income taxes: Income tax expense comprises current and deferred tax. Income tax expense (recovery) is recognized in the consolidated statements of net loss and comprehensive loss. Current income tax expense represents the amount of income taxes payable based on tax law that is enacted or substantively enacted at the reporting date and is adjusted for changes in estimates of tax expense recognized in prior periods. A current tax liability or asset is recognized for income taxes payable, or paid but recoverable, in respect of all years to date. The Company uses the deferred tax method of accounting for income taxes. Accordingly, deferred tax assets and liabilities are recognized for the deferred tax consequences attributable to differences between the consolidated financial statements’ carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted or substantively enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the consolidated statements of net loss and comprehensive loss in the year in which the enactment or substantive enactment occurs. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is more likely than not that future taxable income will be available to utilize such amounts. Deferred tax assets are reviewed at each reporting date and are adjusted to the extent that it is no longer probable that the related tax benefits will be realized. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same tax authority and the Company intends to settle its current tax assets and liabilities on a net basis. In determining the amount of current and deferred taxes, the Company takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. The Company believes that its tax liabilities for uncertain tax positions are adequate for all open tax years based on its assessment of many factors, including interpretations of tax law and prior experience. The assessment relies on estimates and assumptions and may involve a series of judgments about future events. New information may become available that causes the Company to change its judgment regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made. (t) Earnings / loss per share: Basic earnings / loss per common share (“EPS”) is calculated by dividing the net earnings / loss available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted EPS is calculated by adjusting the net earnings / loss available to common shareholders and the weighted average number of common shares outstanding for the effects of all dilutive instruments.

Recent accounting pronouncement

Recent accounting pronouncements	12 Months Ended
	Dec. 31, 2022
Recent accounting pronouncements
Recent accounting pronouncements	4. Recent accounting pronouncements: The IASB has issued the following amendments to the existing standards that will become effective for periods beginning on or after January 1, 2023: (i) IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction, narrowing the scope for exemption when recognizing deferred taxes. The amendments are effective for annual periods beginning on or after January 1, 2023. Earlier adoption is permitted. (ii) IAS 1 – Presentation of Financial Statements: Non-current Liabilities with Covenants relates to the removal of the requirement for a right to deter settlement or roll over of a liability for at least twelve months to be unconditional. Instead, such a right must exist at the end of the reporting period and have substance. The amendments are effective for annual periods beginning on or after January 1, 2024. Earlier adoption is permitted. (iii) IAS 1 – Presentation of Financial Statements: Disclosure of Accounting Policies relates to the requirement for companies to disclose their material accounting policies rather than their significant accounting policies. The amendments are effective for annual periods beginning on or after January 1, 2023. Earlier adoption is permitted. (iv) IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates relates to a new definition for accounting estimates, clarifying that they are monetary amounts in the financial statements that are subject to measurement uncertainty. The amendments are effective for annual periods beginning on or after January 1, 2023. Earlier adoption is permitted. The Company has not early-adopted the above noted standards. The Company is currently assessing the impact of these pronouncements but presently does not expect these amendments to the existing standards to, individually or in the aggregate, have any material impact on the Company ’

Business acquisitions

Business acquisitions	12 Months Ended
	Dec. 31, 2021
Business acquisitions
Business acquisitions	5. Business combinations: (a) Acquisition of Achieve TMS East/Central: On October 1, 2021, the Company, through its wholly-owned subsidiary, TMS NeuroHealth Centers Inc., completed the acquisition (the “Achieve TMS East/Central Acquisition”) of all of the issued and outstanding membership interests of Achieve TMS East, LLC (“Achieve TMS East”) and Achieve TMS Central, LLC (“Achieve TMS Central”, and together with Achieve TMS East, “Achieve TMS East/Central”). The initial aggregate purchase price for Achieve TMS East/Central was $7,905,700, excluding Achieve TMS East/Central’s cash and subject to customary working capital adjustments. The Company paid $6,655,700 in cash upon closing of the Achieve TMS East/Central Acquisition and the remaining $1,250,000 was held in an escrow account, subject to the finalization of the escrow conditions. In addition, the purchase price payable in respect of the Achieve TMS East/Central Acquisition includes contingent consideration that is subject to a capped earn-out of up to an additional $2,500,000 based on the earnings before interest, tax, depreciation and amortization (“EBITDA”) achieved by Achieve TMS East during the twelve-month period following the closing of the Achieve TMS East/Central Acquisition. All subsequent changes in the fair value of this liability are recognized in the consolidated statements of net loss and comprehensive loss. As at October 1, 2021, December 31, 2021, and December 31, 2022, the Company estimated the fair value of the purchase price payable in respect to the earn-out to be nil. The amount recognized as at October 1, 2021, December 31, 2021 and December 31, 2022 is based on management’s best estimate of the earn-out payable and is subject to estimation uncertainty. 5. Business combinations (continued): The deferred and contingent consideration payable balance related to the Achieve TMS East/Central Acquisition as at October 1, 2021 was $1,250,000, made up of an estimated nil earn-out payable and $1,250,000 in cash that is restricted and being held in an escrow account, subject to finalization of the escrow conditions. As at December 31, 2022, $250,000 of the restricted cash held in escrow was released to the vendors resulting in a balance of $1,000,000 as at December 31, 2022 and was classified as restricted cash. The Achieve TMS East/Central Acquisition represented the addition of 17 new TMS centers (each, a “TMS Center”) and strengthened the Company’s presence in New England and in the central United States. The Achieve TMS East/Central Acquisition was accounted for using the acquisition method of accounting. The allocation of the purchase price consideration for the Achieve TMS East/Central Acquisition was finalized, with no changes to the preliminary purchase price allocation, during the year ended December 31, 2022, and is comprised as follows: ​ ​ ​ ​ ​ Purchase consideration ​ ​ ​ ​ ​ ​ Cash paid, net of cash acquired ($69,769) ​ $ 6,585,931 Deferred and contingent consideration ​ 1,250,000 Working capital adjustment ​ ​ (104,052) ​ ​ ​ 7,731,879 Net assets acquired ​ ​ ​ ​ ​ Current assets, excluding cash acquired ​ 460,070 Property, plant and equipment ​ ​ 57,544 Covenants not to compete ​ ​ 550,000 Management services agreement ​ ​ 3,850,000 Right-of-use assets ​ 2,366,868 Accounts payable and accrued liabilities ​ (228,193) Current lease liabilities ​ (1,152,426) Long-term lease liabilities ​ (1,214,441) ​ ​ ​ 4,689,422 ​ ​ ​ ​ Goodwill ​ $ 3,042,457 ​ As part of the Achieve TMS East/Central Acquisition, the Company acquired a management services agreement (the “Achieve TMS East/Central MSA”) between Achieve TMS East/Central and professional entities owned by an Achieve TMS East/Central physician, under which it provides management, administrative, financial and other services in exchange for a fee. The Achieve TMS East/Central MSA is the key intangible asset identified as part of the Achieve TMS East/Central Acquisition and drives the value of the business. The Achieve TMS East/Central MSA was valued using the multi-period excess earnings method. The multi-period excess earnings method considers the present value of net cash flows expected to be generated by the Achieve TMS East/Central MSA by excluding any cash flows related to contributory assets. The purchase agreement in respect of the Achieve TMS East/Central Acquisition included a non-compete covenant from the sellers in favor of the Company. Pursuant to this covenant, the sellers are prohibited from competing with Achieve TMS East/Central for a period of five year 5. Business combinations (continued): The purchase price allocation is final. Goodwill is primarily attributable to the ability to expand the Company ’ ’ (b) Acquisition of Success TMS: On July 14, 2022, the Company, through its wholly-owned U.S. subsidiary, TMS NeuroHealth Centers Inc., completed the acquisition of all of the issued and outstanding equity interests in Check Five LLC, a Delaware limited liability company (doing business as “Success TMS”) (“Success TMS”) from its parent company, Success Behavioral Holdings LLC (the “Success TMS Acquisition”) pursuant to a Membership Interest Purchase Agreement dated as of May 15, 2022 (the “Purchase Agreement”), by and among the Company, Success TMS and its direct and indirect owners, including Success Behavioral Holdings, LLC, Theragroup LLC, The Bereke Trust U/T/A Dated 2/10/03, Batya Klein and Benjamin Klein (collectively, the “Seller Parties”). As consideration for the purchase of Success TMS, the Seller Parties received, in the aggregate, 8,725,995 common shares of the Company valued at $11,783,584, and an additional 2,908,665 common shares of the Company, valued at $3,927,861, have been held back and deposited with an escrow agent, to be released to Benjamin Klein or the Company, as applicable, upon satisfaction of customary working capital and certain other adjustments, including to satisfy any indemnity claims against the Seller Parties (such common shares issued as consideration to the Seller Parties, including the common shares deposited in escrow, collectively, the “Consideration Shares”). The purchase price consideration was determined based on the pro forma revenue contribution of the two companies and was fixed at an amount equal to approximately 40% of the total issued and outstanding common shares of the Company on a post-acquisition basis and subject to adjustments, as described above. The Success TMS Acquisition represented the addition of 47 new TMS Centers, with a new presence in additional states, including Illinois, New Jersey, Nevada and Pennsylvania. 5. Business combinations (continued): The Success TMS Acquisition has been accounted for using the acquisition method of accounting. The allocation of the purchase price consideration for the Success TMS Acquisition is preliminary, and is comprised as follows: ​ ​ ​ ​ ​ Purchase consideration ​ ​ ​ ​ ​ Share issuance ​ $ 11,783,584 Share issuance, held in escrow ​ 3,927,861 ​ ​ 15,711,445 Net assets acquired ​ ​ ​ ​ ​ Cash acquired ​ 688,958 Accounts receivable, net ​ 3,728,255 Prepaid expenses and other ​ 804,416 Property, plant and equipment ​ 829,049 Software ​ 363,424 Management services agreements ​ ​ 15,850,000 Right-of-use assets ​ ​ 23,650,865 Accounts payable and accrued liabilities ​ ​ (4,890,405) Deferred grant income ​ ​ (225,559) Loans payable ​ ​ (14,836,324) Shareholder loan ​ (2,078,979) Lease liabilities ​ (23,500,474) ​ ​ 383,226 ​ ​ ​ ​ Goodwill ​ $ 15,328,219 ​ As part of the Success TMS Acquisition, the Company acquired five management services agreements (the “Success TMS MSAs”) between Success TMS and professional entities owned by Success TMS physicians, under which it provides management, administrative, financial and other services in exchange for a fee. The Success TMS MSAs are the key intangible assets identified as part of the Success TMS Acquisition and drives the value of the business. The Success TMS MSAs are valued using the multi-period excess earnings method. The multi-period excess earnings method considers the present value of net cash flows expected to be generated by the Success TMS MSAs by excluding any cash flows related to contributory assets. The purchase price allocation is considered to be preliminary should subsequent adjustments during the measurement period occur as a result of the finalization of the fair value of other receivables, accounts payable and accrued liabilities as well as potential unrecorded liabilities. Goodwill is primarily attributable to the ability to expand the Company’s national footprint and the synergies expected to result from combining Success TMS’ operations with the Company, and is allocated to the Success TMS CGU. Goodwill is deductible for tax purposes. From the date of closing of the Success TMS Acquisition on July 14, 2022 up to and including December 31, 2022, Success TMS has contributed service revenues and a net loss of $13,797,864 and $6,844,682, respectively. For the year ended December 31, 2022, $1,265,225 of Success TMS Acquisition-related costs have been incurred and are included in corporate, general and administrative expenses on the consolidated statements of net loss and comprehensive loss. 5. Business combinations (continued): The unaudited annual consolidated revenue and loss for the year and comprehensive loss, not including operational synergies, on a proforma basis as if the Company acquired Success TMS as at January 1, 2022, is $85,303,120 and $81,616,869, respectively. This proforma information is for informational purposes only and does not represent actual results of operations for the period presented.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment.
Property, plant and equipment	6. Property, plant and equipment: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Furniture and ​ Leasehold ​ ​ ​ ​ ​ ​ equipment improvements TMS devices Total Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 175,416 ​ $ 183,103 ​ $ 2,126,091 ​ $ 2,484,610 Additions ​ — ​ — ​ 544,127 ​ 544,127 Additions through business combinations (note 5(a)) ​ ​ — ​ ​ — ​ ​ 57,544 ​ ​ 57,544 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Asset disposal ​ (59,812) ​ (3,704) ​ (191,537) ​ (255,053) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ 115,604 ​ 179,399 ​ 2,536,225 ​ 2,831,228 Additions ​ — ​ 33,866 ​ 1,496,254 ​ 1,530,120 Additions through business combinations (note 5(b)) ​ ​ — ​ ​ 131,071 ​ ​ 697,978 ​ ​ 829,049 Asset disposal ​ — ​ — ​ (74,184) ​ (74,184) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 115,604 ​ $ 344,336 ​ $ 4,656,273 ​ $ 5,116,213 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 112,176 ​ $ 30,884 ​ $ 650,214 ​ $ 793,274 Depreciation ​ 27,991 ​ 29,297 ​ 310,663 ​ 367,951 Asset disposal ​ (59,812) ​ (3,704) ​ (191,537) ​ (255,053) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ 80,355 ​ 56,477 ​ 769,340 ​ 906,172 Depreciation ​ 23,119 ​ 39,064 ​ 502,421 ​ 564,604 Asset disposal ​ — ​ — ​ (74,184) ​ (74,184) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 103,474 ​ $ 95,541 ​ $ 1,197,577 ​ $ 1,396,592 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ $ 35,249 ​ $ 122,922 ​ $ 1,766,885 ​ $ 1,925,056 Balance, December 31, 2022 ​ 12,130 ​ 248,795 ​ 3,458,696 ​ 3,719,621 ​

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
	Dec. 31, 2022
Intangible assets and goodwill
Intangible assets and goodwill	7. Intangible assets and goodwill: (a) Intangible assets: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Management ​ Covenants not ​ ​ ​ ​ ​ ​ ​ services agreements to complete Software Total Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 6,020,000 ​ $ 310,000 ​ $ — ​ $ 6,330,000 Additions (note 5(a)) ​ ​ 3,850,000 ​ ​ 550,000 ​ ​ — ​ ​ 4,400,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 30, 2021 ​ 9,870,000 ​ 860,000 ​ — ​ 10,730,000 Additions through business combinations (note 5(b)) ​ 15,850,000 ​ — ​ 363,424 ​ 16,213,424 Impairment loss (note 7(c)) ​ ​ (5,831,916) ​ ​ (461,029) ​ ​ — ​ ​ (6,292,945) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 19,888,084 ​ $ 398,971 ​ $ 363,424 ​ $ 20,650,479 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 507,240 ​ $ 78,361 ​ $ — ​ $ 585,601 Amortization ​ ​ 465,500 ​ ​ 89,500 ​ ​ — ​ ​ 555,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ ​ 972,740 ​ ​ 167,861 ​ ​ — ​ ​ 1,140,601 Amortization ​ 1,146,567 ​ 172,000 ​ 39,646 ​ 1,358,213 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 2,119,307 ​ $ 339,861 ​ $ 39,646 ​ $ 2,498,814 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ $ 8,897,260 ​ $ 692,139 ​ $ — ​ $ 9,589,399 Balance, December 31, 2022 ​ 17,768,777 ​ 59,110 ​ 323,778 ​ 18,151,665 ​ As a part of the Achieve TMS East/Central Acquisition, the Company acquired goodwill, the management service agreement and covenant not to compete intangible assets (see note 5). As a part of the Success TMS Acquisition, the Company acquired goodwill, the management service agreements and software intangible assets (see note 5). ​ 7. Intangible assets and goodwill (continued): (b) Goodwill: ​ ​ ​ ​ ​ ​ Total Cost ​ Balance, December 31, 2020 ​ $ 3,707,650 Additions (note 5(a)) ​ 3,042,457 ​ ​ ​ ​ Balance, December 31, 2021 ​ 6,750,107 Additions (note 5(b)) ​ 15,328,219 ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 22,078,326 ​ ​ ​ ​ Impairment ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ — Impairment ​ — ​ ​ ​ ​ Balance, December 31, 2021 ​ — Impairment (note 7 (c)) ​ (14,384,215) ​ ​ ​ ​ Balance, December 31, 2022 ​ $ (14,384,215) ​ ​ ​ ​ Net book value ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ $ 6,750,107 Balance, December 31, 2022 ​ 7,694,111 ​ The Company has determined that there are four CGUs: Achieve TMS East/Central, Achieve TMS West (as defined below) (the “Achieve TMS West CGU”), Success TMS and the remaining Company operations (the”Greenbrook CGU”). Prior to impairment, the Achieve TMS East/Central goodwill of $3,042,457 was fully allocated to the Achieve TMS East/Central CGU, the Achieve TMS West goodwill of $3,707,650 was fully allocated to the Achieve TMS West CGU, and the Success TMS goodwill of $15,328,219 was fully allocated to the Success TMS CGU. As at December 31, 2022, the Greenbrook CGU has nil goodwill (2021 – (c) Impairment of non-financial assets: As at December 31, 2022, the Company performed its annual assessment of the CGU with allocated goodwill, being Achieve TMS East/Central CGU, Achieve TMS West CGU, and Success TMS CGU. The recoverable amounts for each of the four CGUs were estimated based on an assessment of value-in-use. The value-in-use for each CGU is determined by discounting five-year cash flow projections (cash flows beyond the five-year period are extrapolated using terminal growth rates). These projections reflect management ’ 7. Intangible assets and goodwill (continued): In measuring the recoverable amount for the Achieve TMS West CGU as at December 31, 2022, significant estimates include the average five-year budgeted revenue growth rate of 8%, EBITDA margin of 11%, the terminal growth rate of 2% and the discount rate of 12.1% for the Achieve TMS West CGU. The Company ’ In measuring the recoverable amount for the Achieve TMS East/Central CGU as at December 31, 2022, significant estimates include the average five-year budgeted revenue growth rate of nil, EBITDA margin of 10%, the terminal growth rate of 2% and the discount rate of 12.1% for the Achieve TMS East/Central CGU. The Company’s discount rates are based on market rates of return, debt to equity ratios, and certain risk premiums, among other things. The terminal growth rate is based on expected economic conditions and a general outlook for the industry. In measuring the recoverable amount for the Success TMS CGU as at December 31, 2022, significant estimates include the average five-year budgeted revenue growth rate of 5%, EBITDA margin of 6%, the terminal growth rate of 2% and the discount rate of 8% for the Success TMS CGU. The Company ’ An impairment charge is recognized to the extent that the carrying value exceeds the recoverable amount. Impairment charges that have arisen as a result of the reviews performed total $20,677,160 as at December 31, 2022 (December 31, 2021 – nil; December 31, 2020 – nil), and include $3,707,650, $2,346,295 and $53,619 on Achieve TMS West CGU goodwill, management services agreement and non-compete agreement, respectively, $3,042,457, $3,485,621, and $407,410 on Achieve TMS East/Central CGU goodwill, management services agreement and non-compete agreement, respectively, and $7,634,108 on Success TMS CGU goodwill.

Right-of-use assets and leases

Right-of-use assets and leases liabilities	12 Months Ended
	Dec. 31, 2022
Right-of-use assets and leases liabilities
Right-of-use assets and leases liabilities	8. Right-of-use assets and lease liabilities: The Company enters into lease agreements related to TMS devices and TMS Center locations. These lease agreements range from one year to seven years in length. Right-of-use assets are initially measured at cost, which is comprised of the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS devices TMS Center locations Total Right-of-use assets, December 31, 2020 ​ $ 10,931,943 ​ $ 15,859,601 ​ $ 26,791,544 Additions to right-of-use assets ​ 3,842,354 ​ 2,502,583 ​ 6,344,937 Additions through business combinations (note 5 (a)) ​ ​ 1,765,732 ​ ​ 601,136 ​ ​ 2,366,868 Exercise of buy-out options into property, plant and equipment ​ (512,588) ​ — ​ (512,588) Depreciation on right-of-use assets ​ ​ (2,286,149) ​ ​ (3,184,906) ​ ​ (5,471,055) Right-of-use assets, December 31, 2021 ​ $ 13,741,292 ​ $ 15,778,414 ​ $ 29,519,706 8. Right-of-use assets and lease liabilities (continued): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS devices TMS Center locations Total Right-of-use assets, December 31, 2021 ​ $ 13,741,292 ​ $ 15,778,414 ​ $ 29,519,706 Additions to right-of-use assets ​ 2,642,421 ​ 5,115,076 ​ 7,757,497 Additions through business combinations (note 5(b)) ​ ​ 7,314,499 ​ ​ 16,336,366 ​ ​ 23,650,865 Exercise of buy-out options into property, plant and equipment ​ ​ (1,496,254) ​ ​ — ​ ​ (1,496,254) Depreciation on right-of-use assets ​ (2,853,867) ​ (4,739,925) ​ (7,593,792) Right-of-use assets, December 31, 2022 ​ $ 19,348,091 ​ $ 32,489,931 ​ $ 51,838,022 ​ Lease liabilities have been measured by discounting future lease payments using a rate implicit in the lease or the Company’s incremental borrowing rate. The Company’s incremental borrowing rate during the year ended December 31, 2022 is 12% (2021 – 10%; 2020 – 10%). ​ ​ ​ ​ ​ ​ ​ ​ Lease liabilities, December 31, 2020 ​ $ 27,912,873 Additions to lease liability ​ 6,354,629 Additions through business combinations (note 5(a)) ​ ​ 2,366,868 Interest expense on lease liabilities ​ 2,881,189 Payments of lease liabilities ​ (8,481,872) ​ ​ ​ ​ Lease liabilities, December 31, 2021 ​ 31,033,687 Less current portion of lease liabilities ​ 6,557,690 ​ ​ ​ ​ Long term portion of lease liabilities ​ $ 24,475,997 ​ ​ ​ ​ ​ ​ ​ ​ Lease liabilities, December 31, 2021 ​ $ 31,033,687 Additions to lease liability ​ ​ 7,765,413 Additions through business combinations (note 5(b)) ​ ​ 23,500,474 Interest expense on lease liabilities ​ ​ 4,139,928 Payments of lease liabilities ​ ​ (13,513,880) ​ ​ ​ ​ Lease liabilities, December 31, 2022 ​ ​ 52,925,622 Less current portion of lease liabilities ​ ​ 11,123,391 ​ ​ ​ ​ Long term portion of lease liabilities ​ $ 41,802,231 ​ 8. Right-of-use assets and leases liabilities (continued): ​ Undiscounted cash flows for lease liabilities as at December 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ Total 2023 ​ $ 15,318,324 2024 ​ ​ 12,018,371 2025 ​ ​ 9,357,237 2026 ​ 7,888,419 2027 ​ 7,237,779 Thereafter ​ 18,646,473 ​ ​ ​ ​ Total minimum lease payments ​ 70,466,603 Less discounted cash flows ​ 17,540,981 ​ ​ ​ ​ Present value of minimum lease payments ​ $ 52,925,622 ​

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2022
Accounts payable and accrued liabilities
Accounts payable and accrued liabilities	​ 9. Accounts payable and accrued liabilities: The accounts payable and accrued liabilities are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ 2022 2021 Accounts payable ​ $ 16,808,557 ​ $ 7,515,566 Accrued liabilities ​ 3,463,066 ​ 2,255,074 Total ​ $ 20,271,623 ​ $ 9,770,640 ​

Loans payable

Loans payable	12 Months Ended
	Dec. 31, 2022
Loans payable
Loans payable	10. Loans payable: (a) Bank loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Device ​ Credit ​ Promissory ​ ​ ​ ​ Loans (i) Facility (ii) notes (iii) Total Total, December 31, 2021 ​ $ 54,149 ​ $ 13,512,484 ​ $ — ​ $ 13,566,633 Short Term ​ ​ 39,723 ​ ​ 474,269 ​ ​ — ​ 513,992 Long Term ​ $ 14,426 ​ $ 13,038,215 ​ $ — ​ $ 13,052,641 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total, December 31, 2022 ​ $ 201,345 ​ $ 52,036,483 ​ $ 166,325 ​ $ 52,404,153 Short Term ​ ​ 141,066 ​ ​ 2,214,175 ​ ​ 21,094 ​ ​ 2,376,335 Long Term ​ $ 60,279 ​ $ 49,822,308 ​ $ 145,231 ​ $ 50,027,818 ​ 10. Loans payable (continued): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS ​ ​ ​ ​ ​ Device ​ Credit ​ Promissory ​ ​ ​ ​ ​ Loans (i) ​ Facility (ii) ​ notes (iii) ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total, December 31, 2021 ​ $ 54,149 ​ $ 13,512,484 ​ $ — ​ $ 13,566,633 Additions through business combinations (note 5(b)) ​ 244,522 ​ — ​ 157,296 ​ 401,818 Proceeds from bank loans ​ — ​ 55,000,000 ​ — ​ 55,000,000 Repayment of bank loans ​ (107,789) ​ (13,589,985) ​ — ​ (13,697,774) Interest expense ​ 10,463 ​ 4,446,859 ​ 9,029 ​ 4,446,351 Interest paid ​ — ​ (3,365,466) ​ — ​ (3,365,466) Conversion instrument ​ — ​ (892,950) ​ — ​ (892,950) Capitalized financing costs ​ — ​ (3,074,459) ​ — ​ (3,074,459) Total, December 31, 2022 ​ $ 201,345 ​ $ 52,036,483 ​ $ 166,325 ​ $ 52,404,153 ​ Undiscounted cash flows for bank loans as at December 31, 2022, inclusive of principal, interest and conversion options are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Device ​ Credit ​ Promissory ​ ​ ​ ​ Loans (i) Facility (ii) notes (iii) Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ $ 152,627 ​ $ 5,741,611 ​ ​ — ​ $ 5,894,238 2024 ​ 60,247 ​ 5,658,909 ​ — ​ 5,719,156 2025 ​ 2,097 ​ 5,646,131 ​ 237,972 ​ 5,886,200 2026 ​ — ​ 31,270,777 ​ — ​ 31,270,777 2027 ​ — ​ 39,776,026 ​ — ​ 39,776,026 Thereafter ​ — ​ — ​ — ​ — Total cash payments ​ $ 214,971 ​ $ 88,093,454 ​ $ 237,972 ​ $ 88,546,397 ​ (i) TMS Device loans During the year ended December 31, 2018, the Company assumed loans from four separate banking institutions that were previously extended for the purchase of TMS devices to non-controlling interest holder partners. The TMS device loans were assumed as part of partnerships with local physicians, behavioral health groups or other strategic investors, which own minority interests in certain TMS Center subsidiaries. These TMS device loans bear an average interest rate of 10% with average monthly blended interest and capital payments of $1,575 and mature or have matured during the years ended or ending December 31, 2019 to December 31, 2023, as the case may be. There are no covenants associated with these loans. The loans related to one of the banking institutions were repaid during the year ended December 31, 2019. ​ 10. Loans payable (continued): During the year ended December 31, 2019, the Company assumed loans from two separate banking institutions that were previously extended for the purchase of TMS devices to non-controlling interest holder partners. The TMS device loans were assumed as part of partnerships with local physicians, behavioral health groups or other investors, which own minority interests in certain TMS Center subsidiaries. These TMS device loans bear an average interest rate of 13% with average monthly blended interest and capital payments of $1,756 and matured during the year ended December 31, 2021. There are no covenants associated with these loans. The loans were repaid during the year ended December 31, 2021. During the year ended December 31, 2022, the Company assumed loans as part of the Success TMS Acquisition from three separate financing companies for the purchase of TMS devices. These TMS device loans bear an average interest rate of 9.3% with average monthly blended interest and capital payments of $1,538 and mature during the years ending December 31, 2023 to December 31, 2025. There are no covenants associated with these loans. During the year ended December 31, 2022, the Company repaid TMS device loans totalling $107,789 (December 31, 2021 - $62,036; December 31, 2020 – $84,634). (ii) Madryn Credit Facility On July 14, 2022, the Company entered into a credit agreement in respect of the Madryn Credit Facility (the “Madryn Credit Agreement”). The Madryn Credit Facility provided the Company with a $55,000,000 term loan (the “Term Loan”) that was funded at closing on July 14, 2022, with an option to draw up to an additional $20,000,000 in a single draw at any time on or prior to December 31, 2024 for the purposes of funding future mergers and acquisition activity. As at December 31, 2022, all amounts borrowed under the Madryn Credit Facility bore interest at a rate equal to the three-month LIBOR rate plus 9.0%, subject to a minimum three-month LIBOR floor of 1.5% (see note 25 – Subsequent Events). The Madryn Credit Facility matures over 63 months and provides for four years of interest-only payments. The initial principal balance of $55,000,000 is due in five equal 3 month installments beginning on September 30, 2026. The Company has granted general security over all assets of the Company in connection with the performance and prompt payment of all obligations of the Madryn Credit Facility. The carrying amount of the Madryn Credit Facility as at December 31, 2022 is $52,036,483 (December 31, 2021 – nil; December 31, 2020 – nil). Transaction costs of $3,074,459 were incurred and are deferred over the term of the Madryn Credit Facility. Amortization of deferred transaction costs for the year ended December 31, 2022 was $358,754 (December 31, 2021 – nil; December 31, 2020 – nil) and was included in interest expense. The terms of the Madryn Credit Agreement require the Company to satisfy various affirmative and negative covenants and to meet certain financial tests, including but not limited to, consolidated minimum revenue and minimum liquidity covenants that became effective September 30, 2022 and July 14, 2022, respectively. In addition, the Madryn Credit Agreement contains affirmative and negative covenants that limit, among other things, the Company’s ability to incur additional indebtedness outside of what is permitted under the Madryn Credit Agreement, create certain liens on assets, declare dividends and engage in certain types of transactions. The Madryn Credit Agreement also includes customary events of default, including payment and covenant breaches, bankruptcy events and the occurrence of a change of control. The Madryn Credit Facility also requires the Company to deliver to Madryn annual audited financial statements that do not contain any going concern note. As at December 31, 2022, the Company was in compliance with all covenants as a result of the amendments to the covenants signed with Madryn in December 2022. See also note 25 – Subsequent Events. 10. Loans payable (continued): In accordance with the terms of the Madryn Credit Agreement, the Company has issued conversion instruments (each, a “Conversion Instrument”) to Madryn and certain of its affiliated entities that provide the holders thereof with the option to convert up to $5,000,000 of the outstanding principal amount of the Term Loan into common shares of the Company at a price per share equal to $1.90, subject to customary anti-dilution adjustments. See note 12(d) and note 25(c). On July 14, 2022, the Company used $15,446,546 of the proceeds from the Madryn Credit Facility to repay in full the outstanding balance owing under the Oxford Credit Facility amounting to $14,838,546, as well as prepayment fees and legal fees incurred amounting to $608,000, and terminated the Oxford Credit Facility. The termination of the Oxford Credit Facility resulted in a loss on extinguishment of $1,831,917. In addition, the Company used $15,154,845 of proceeds from the Madryn Credit Facility to repay various loans previously held by Success TMS, resulting in a loss on extinguishment of $500,000. (iii) Promissory notes: On July 14, 2022, the Company assumed two promissory notes in connection with the Success TMS Acquisition totaling $200,000. The promissory notes bear interest at a rate of 5% per annum and have a maturity date of December 31, 2025. Upon acquisition, the two promissory notes were fair valued using an interest rate of 12%. The carrying value of these promissory notes as at December 31, 2022 is $166,325 (December 31, 2021 – nil). Interest expense for the year ended December 31, 2022 was $9,030 (December 31, 2021 – nil). During the year ended December 31, 2022, the Company repaid promissory notes totalling nil (December 31, 2021 – nil). ​ (b) Non-controlling interest loans: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Non-controlling interest loans ​ $ 94,136 ​ $ 85,214 ​ The non-controlling interest holder partners of the Company, from time to time, provide additional capital contributions in the form of capital loans to the Company’s subsidiaries. These loans bear interest at a rate of 10%, compounded on a monthly basis. The loans are unsecured and are repayable subject to certain liquidity and solvency requirements and are classified as current liabilities. (c) Forgiveness of loan payable: During the year ended December 31, 2020, the Company entered into a promissory note with U.S. Bank National Association, evidencing an unsecured loan in the amount of $3,080,760 (the “PPP Loan”) made to the Company under the U.S. Paycheck Protection Program (the “PPP”). The PPP is a program organized by the U.S. Small Business Administration established under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”).The PPP Loan had average blended interest and capital payments of $172,145 and was due to mature on January 23, 2023. Payments were deferred for the first 16 months under the PPP Loan with the first interest payment due on August 23, 2021. During the year ended December 31, 2021, as authorized by Section 1106 of the CARES Act, the U.S. Small Business Administration forgave the amount loaned as well as all accrued interest. As a result of the forgiveness of the PPP Loan, all previously net accrued interest in the amount of $47,836 and the principal balance of $3,080,760 had been recorded as a gain in the consolidated statements of net loss and comprehensive loss.

Shareholder loan

Shareholder loan	12 Months Ended
	Dec. 31, 2022
Shareholder loan
Shareholder loan	11. Shareholder loan: On July 14, 2022, in connection with the Success TMS Acquisition, the Company assumed the obligation of Success TMS to repay a promissory note to Benjamin Klein, who is a significant shareholder, officer and director of the Company. The promissory note totals $2,090,264 and bears interest at a rate of 10% per annum and matures on May 1, 2024. Upon acquisition, the promissory note was fair valued using an interest rate of 12%. The carrying value of the shareholder loan as at December 31, 2022 is $2,112,438 (December 31, 2021 – nil; December 31, 2020 – nil). Interest expense for the year ended December 31, 2022 was $117,667 (December 31, 2021 – nil; December 31, 2020 – nil). During the year ended December 31, 2022, the Company repaid $84,208 of the shareholder loan (December 31, 2021 – nil; December 31, 2020 – nil). ​ Undiscounted cash flows for the shareholder loan as at December 31, 2022, inclusive of principal and interest, are as follows: ​ ​ ​ ​ ​ ​ Total 2023 ​ $ 209,026 2024 ​ 2,246,063 2025 ​ — 2026 ​ — 2027 ​ — Thereafter ​ — Total cash payments ​ 2,455,089 ​ The Company has obligations to make periodic interest payments on the shareholder loans. The delay of such payments may result in potential defaults under the promissory note agreements.

Other payables

Other payables	12 Months Ended
	Dec. 31, 2022
Other payables
Other payables	12. Other payables: (a) Oxford warrants: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ 2022 2021 Oxford warrants ​ $ 6,567 ​ $ 44,997 ​ As consideration on entering into the Oxford Credit Facility which was terminated on July 14, 2022 (note 10(a) (ii)), the Company issued 51,307 common share purchase warrants to Oxford, each exercisable for one common share of the Company at an exercise price of C$11.20 per common share, expiring on December 31, 2025. As the exercise price is denoted in a different currency than the Company’s functional currency, the lender warrants are recorded as a financial liability in other payables on the consolidated statements of financial position. As at December 31, 2022, the value of the lender warrants was $6,567 (December 31, 2021 – $44,997). The change in fair value of the lender warrants during the year ended December 31, 2022 was a decrease of $38,430 (December 31, 2021 – a decrease of $205,894) and was recorded in corporate, general and administrative expenses. 12. Other payables (continued): (b) Deferred share units: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Deferred share units ​ $ 578,061 ​ $ 205,337 ​ On May 6, 2021, the Company adopted the DSU Plan for non-employee directors (each, a “Non-Employee Director”). Each Non-Employee Director is required to take at least 50% of their annual retainer (other than annual committee Chair retainers) in DSUs and may elect to take additional amounts in the form of DSUs. Discretionary DSUs may also be granted to Non-Employee Directors under the DSU Plan. The DSUs granted vest immediately. Following a Non-Employee Director ceasing to hold all positions with the Company, the Non-Employee Director will receive a payment in cash at the fair market value of the common shares represented by the Non-Employee Director’s DSUs generally within ten days of the Non-Employee Director’s elected redemption date. As the DSUs are cash-settled, the DSUs are recorded as cash-settled share-based payments and a financial liability has been recognized on the consolidated statements of financial position. During the year ended December 31, 2022, 246,610 DSUs were granted (December 31, 2021 – 48,491) at a value of $580,000 (December 31, 2021– $357,885). As at December 31, 2022, the value of the financial liability attributable to the DSUs was $578,061 (December 31, 2021 - $205,337). For the year ended December 31, 2022, the Company recognized an expense of $372,724 (December 31, 2021 - $205,337) in corporate, general and administrative expenses related to the DSUs. (c) Performance share units: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Performance share units ​ $ 44,753 ​ $ 97,853 ​ On May 6, 2021, the Company’s Equity Incentive Plan was amended and restated to permit the Company to grant PSUs and RSUs, in addition to stock options. Under the Equity Incentive Plan, the Company pays equity instruments of the Company, or a cash payment equal to the fair market value thereof, as consideration in exchange for employee and similar services provided to the Company. The Equity Incentive Plan is open to employees, directors, officers and consultants of the Company and its affiliates; however, Non-Employee Directors are not entitled to receive grants of PSUs. On August 5, 2021, 38,647 PSUs were granted under the Equity Incentive Plan. The performance period in respect of this award is August 5, 2021 to December 31, 2023. The PSUs will vest on December 31, 2023 (the “Vesting Date”) subject to the attainment of certain performance vesting conditions. Subject to all terms and conditions of the Equity Incentive Plan and the terms of the grant agreement, any vested and outstanding PSUs will be settled following the Vesting Date and, in any event, no later than March 15, 2024. Pursuant to the grant agreement, upon satisfaction of the performance vesting conditions, the PSUs will be settled in cash. Based on future projections with respect to the performance vesting conditions of the PSUs, the Company estimates that 23,188 PSUs will vest on the Vesting Date (December 31, 2021 – 23,188). As at December 31, 2022, the value of the financial liability attributable to the PSUs is $44,753 (December 31, 2021 - $97,853). 12. Other payables (continued): As at December 31, 2022, the Company has not issued any RSUs under the Equity Incentive Plan (December 31, 2021 – nil). ​ The change in fair value of the PSUs during the year ended December 31, 2022 was a decrease of $53,100 (December 31, 2021 – an increase of $97,853) and was recorded in corporate, general and administrative expenses. (d) Conversion instruments: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Conversion instruments ​ $ 1,605,429 ​ $ — ​ On July 14, 2022, in connection with the Madryn Credit Facility, the Company issued the Conversion Instruments to Madryn and certain of its affiliated entities. The Conversion Instruments provide the holders thereof with the option to convert up to an aggregate of $5,000,000 of the outstanding principal amount of the Term Loan into common shares of the Company at a price per share equal to $1.90, subject to customary anti-dilution adjustments. See note 10(a)(ii) and note 25(c). The embedded derivative in relation to the Conversion Instruments were fair valued using the finite difference valuation method and are recorded as a financial liability in other payables on the consolidated statements of financial position. On inception, the aggregate value of the Conversion Instruments were $892,950. As at December 31, 2022, the aggregate value of the Conversion Instruments were $1,605,429 (December 31, 2021 – nil). The change in fair value of the Conversion Instruments during the year ended December 31, 2022 was an increase of $712,479 (December 31, 2021 – nil) and was recorded in corporate, general and administrative expenses.

Deferred and contingent conside

Deferred and contingent consideration	12 Months Ended
	Dec. 31, 2022
Deferred and contingent consideration
Deferred and contingent consideration	13. Deferred and contingent consideration: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Deferred and contingent consideration ​ $ 1,000,000 ​ $ 1,250,000 ​ ​ (a) Achieve TMS East/Central: The deferred and contingent consideration payable balance related to the Achieve TMS East/Central Acquisition as at December 31, 2021 was $1,250,000, made up of an estimated nil earn-out payable and $1,250,000 in restricted cash that was held in an escrow account, subject to finalization of the escrow conditions (see note 5(a)). During the year ended December 31, 2022, $250,000 of the restricted cash held in escrow was released to the vendors in accordance with the terms of the membership interest purchase agreement. As at December 31, 2022, the deferred and contingent consideration in relation to the Achieve TMS East/Central Acquisition was $1,000,000 (December 31, 2021 – $1,250,000). ​ 13. Deferred and contingent consideration (continued): ​ (b) Achieve TMS West: As at December 31, 2020, the earn-out in relation to the acquisition (the “Achieve TMS West Acquisition”) of Achieve TMS Centers, LLC and Achieve TMS Alaska, LLC (collectively, “Achieve TMS West”) was confirmed to be $10,319,429, of which $3,095,799 was settled through the issuance of an aggregate of 231,011 common shares to the vendors on March 26, 2021. Of the remaining $7,223,630 of earn-out payable, $2,780,590 was paid in cash on March 26, 2021. Certain vendors agreed to defer $4,443,040 of the cash earn-out consideration due to them until June 30, 2021 in exchange for additional cash consideration in the aggregate amount of $300,000 which was to be made concurrently with the deferred cash payment. Of the $1,274,402 of deferred consideration held in escrow in connection with the Achieve TMS West Acquisition, $224,402 was paid during the year ended December 31, 2020. The remaining $1,050,000 of deferred consideration at December 31, 2020 held in an escrow account was finalized as all escrow conditions had been satisfied. On March 26, 2021, the amount held in escrow as part of the Achieve TMS West Acquisition was released in accordance with the membership interest purchase agreement. The deferred cash payment and the remaining contingent consideration were paid in full to the vendors on June 28, 2021. As at December 31, 2022, the deferred and contingent consideration in relation to the Achieve TMS West Acquisition was nil (December 31, 2021 – nil).

Common shares

Common shares	12 Months Ended
	Dec. 31, 2022
Common shares.
Common shares	14. Common shares: The Company is authorized to issue an unlimited number of common shares and an unlimited number of preferred shares, issuable in series. As at December 31, 2022, December 31, 2021, and December 31, 2020, there were nil preferred shares issued and outstanding. ​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ Number ​ amount December 31, 2019 11,683,689 ​ $ 50,185,756 Common share issuances: ​ ​ ​ Public offering 1,818,788 ​ 9,943,886 ​ ​ ​ ​ ​ ​ December 31, 2020 13,502,477 ​ ​ 60,129,642 Common share issuances: ​ Settlement of contingent consideration in shares ​ 231,011 ​ ​ 3,095,799 Private placement 2,353,347 ​ 23,221,195 Public offering 1,707,750 ​ 11,886,677 Exercise of stock options ​ 5,500 ​ ​ 46,875 Exercise of broker warrants ​ 1,800 ​ ​ 28,729 ​ ​ ​ ​ ​ ​ December 31, 2021 17,801,885 ​ $ 98,408,917 Common share issuances: ​ ​ ​ ​ ​ Success TMS Acquisition issuance ​ 11,634,660 ​ ​ 15,711,445 ​ ​ ​ ​ ​ ​ December 31, 2022 ​ 29,436,545 ​ $ 114,120,362 ​ The following common shares were issued during the year ended December 31, 2022: (a) On July 14, 2022, the Company completed the Success TMS Acquisition (see note 5(b)). The Company issued as purchase consideration 11,634,660 common shares at a value of $ 1.35 per common share for a total value of $ 15,711,445 . ​ 14. Common shares (continued): The following common shares were issued during the year ended December 31, 2021: (a) The earn-out in relation to the Achieve TMS West Acquisition was confirmed to be $10,319,429, of which $3,095,799 was settled through the issuance of an aggregate of 231,011 common shares to the vendors on March 26, 2021 (see note 13). The common shares issued were based on a price per common share equal to the volume-weighted average trading price of the Company’s common shares on the Toronto Stock Exchange for the five two (b) On June 14, 2021, the Company issued a total of 2,353,347 common shares at an offering price of $10.00 per common share in connection with a non-brokered private placement of common shares for aggregate gross proceeds of $23,533,470 (the “2021 Private Placement”). The Company incurred transaction costs of $312,275 which was recorded as a reduction in equity. (c) On September 27, 2021, the Company issued a total of 1,707,750 common shares at an offering price of $7.75 per common share in connection with a bought deal public offering of common shares for aggregate gross proceeds of $13,235,062. The Company incurred transaction costs of $1,348,385 which was recorded as a reduction in equity. (d) During the year ended December 31, 2021, the Company issued a total of 1,800 common shares upon the exercise of broker warrants (see note 15(a)). (e) During the year ended December 31, 2021, the Company issued a total of 5,500 common shares upon the exercise of vested stock options. The following common shares were issued during the year ended December 31, 2020: (a) On May 21, 2020, the Company issued a total of 1,818,788 common shares at an offering price of C $8.25 per common share in connection with a public offering of common shares for aggregate gross proceeds of $10,767,589 (C $15,005,001 ) and incurred transaction costs of $823,703 which was recorded as a reduction in equity.

Contributed surplus

Contributed surplus	12 Months Ended
	Dec. 31, 2022
Contributed surplus.
Contributed surplus	15. Contributed surplus: Contributed surplus is comprised of share-based compensation and broker warrants. (a) Share-based compensation – stock options: Stock options granted under the Equity Incentive Plan are equity-settled. The fair value of the grant of the options is recognized as an expense in the consolidated statements of net loss and comprehensive loss. The total amount to be expensed is determined by the fair value of the options granted. The total expense is recognized over the vesting period which is the period over which all of the service vesting conditions are satisfied. The vesting period is determined at the discretion of the Board and has ranged from immediate vesting to over three years. The maximum number of common shares reserved for issuance, in the aggregate, under the Equity Incentive Plan is 10% of the aggregate number of common shares outstanding, provided that the maximum number of RSUs and PSUs shall not exceed 5% of the aggregate number of common shares outstanding. As at December 31, 2022 this represented 2,943,655 common shares (December 31,2021 – 1,780,188; December 31, 2020 – 1,350,248). 15. Contributed surplus (continued): As at December 31, 2022, 764,667 stock options are outstanding (December 31, 2021 – 897,500; December 31, 2020 – 736,500). The stock options have an expiry date of ten years from the applicable date of issue. The Company has not issued any RSUs or equity-settled PSUs under the Equity Incentive Plan. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Number of ​ average ​ stock options exercise price Outstanding as at December 31, 2019 599,634 ​ $ 6.80 Granted 159,500 ​ 9.45 Exercised — ​ — Forfeited ​ (22,634) ​ ​ (7.50) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2020 736,500 ​ $ 7.35 Granted ​ 186,500 ​ ​ 14.16 Exercised ​ (5,500) ​ ​ (5.23) Forfeited ​ (20,000) ​ ​ (12.62) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2021 ​ 897,500 ​ $ 8.66 Forfeited ​ (132,833) ​ ​ (11.59) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2022 ​ 764,667 ​ $ 8.15 ​ The weighted average contractual life of the outstanding options as at December 31, 2022 was 4.8 years (December 31, 2021 – 6.6 years; December 31, 2020 – 6.4 years). The total number of stock options exercisable as at December 31, 2022 was 642,466 (December 31, 2021 – 603,567; December 31, 2020 – 546,367). During the year ended December 31, 2022, the Company recorded a total share-based options compensation expense of $347,787 (December 31, 2021 - $879,439; December 31, 2020 - $591,384). There were no stock options granted during the year ended December 31, 2022. The following stock options were granted during the year ended December 31, 2021: (i) The fair value of the stock options granted on February 17, 2021 was estimated to be $9.03 per option using the Black-Scholes option pricing model based on the following assumptions: volatility of 46.36% calculated based on a comparable company; remaining life of ten years; expected dividend yield of 0% ; forfeiture rate of 4.39% and an annual risk-free interest rate of 1.11% . (ii) The fair value of the stock options granted on May 14, 2021 was estimated to be $ 6.10 per option using the Black-Scholes option pricing model based on the following assumptions: volatility of 45.92 % calculated based on a comparable company; remaining life of ten years; expected dividend yield of 0 %; forfeiture rate of 4.05 % and an annual risk-free interest rate of 1.63 %. 15. Contributed surplus (continued): (iii) The fair value of the stock options granted on August 5, 2021 was estimated to be $ 5.72 per option using the Black-Scholes option pricing model based on the following assumptions: volatility of 45.01 % calculated based on a comparable company; remaining life of ten years; expected dividend yield of 0 %; forfeiture rate of 5.15 % and an annual risk-free interest rate of 1.23 %. (iv) The fair value of the stock options granted on November 9, 2021 was estimated to be $ 4.38 per option using the Black-Scholes option pricing model based on the following assumptions: volatility of 44.34 % calculated based on a comparable company; remaining life of ten years; expected dividend yield of 0 %; forfeiture rate of 5.15 % and an annual risk-free interest rate of 1.46 %. The following stock options were granted during the year ended December 31, 2020: (i) The fair value of the stock options granted on February 3, 2020 was estimated to be $ 5.50 per option using the Black-Scholes option pricing model based on the following assumptions: volatility of 46.12 % calculated based on a comparable company; remaining life of ten years; expected dividend yield of 0 %; forfeiture rate of 0 % and an annual risk-free interest rate of 2.02 %. As at December 31, 2022, the total compensation cost not yet recognized related to options granted is approximately $190,536 (December 31, 2021 - $926,317; December 31, 2020 – $530,357) and will be recognized over the remaining average vesting period of 0.69 (b) Broker warrants: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Number of ​ average ​ broker warrants exercise price Outstanding as at December 31, 2019 213,638 ​ $ 11.10 Expired ​ (100,729) ​ ​ 10.00 ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2020 112,909 ​ $ 12.07 Exercised ​ (1,800) ​ ​ (12.07) Expired ​ (111,109) ​ ​ (12.07) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2021 ​ — ​ $ — ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2022 ​ — ​ $ — ​ There were no broker warrants issued during the years ended December 31, 2022, December 31, 2021 or December 31, 2020. The weighted average contractual life of the outstanding broker warrants as at December 31, 2022 was nil nil The total number of broker warrants exercisable as at December 31, 2022 was nil (December 31, 2021 – nil; December 31, 2020 – 112,909). 15. Contributed surplus (continued): The aggregate fair value of the broker warrants outstanding as at December 31, 2022 was nil (December 31, 2021 – nil; December 31, 2020 - $355,660).

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2022
Contingencies
Contingencies	16. Contingencies: The Company may be involved in certain legal matters arising from time to time in the normal course of business. The Company records provisions that reflect management’s best estimate of any potential liability relating to these matters. The resolution of these matters is not expected to have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Pensions

Pensions	12 Months Ended
	Dec. 31, 2021
Pensions
Pensions	17. Pensions: The Company has adopted a defined contribution pension plan for its employees whereby the Company matches contributions made by participating employees up to a maximum of 3.5% of such employees’ annual salaries. During the year ended December 31, 2022, contributions, which were recorded as expenses within direct center and patient care costs, other regional and center support costs and corporate, general and administrative expenses, amounted to $567,606 (December 30, 2021 – $563,630; December 30, 2020 – $402,685).

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Income taxes.
Income taxes	18. Income taxes: (a) Numerical reconciliation of income tax expense: As at December 31, 2022, the Company has approximately $102,239,000 of U.S. non-capital loss carry-forward available to reduce future years’ taxable income of which $6,029,000 will expire between 2030 and 2036. The remainder will be carried forward indefinitely. The Company’s provision for income taxes is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Accounting Net Loss before income tax - Greenbrook TMS ​ $ (61,726,474) ​ $ (24,751,488) ​ $ (29,663,540) Accounting Net Loss before income tax - non-controlling interest ​ ​ (698,265) ​ ​ (108,430) ​ ​ (739,181) Accounting Net Loss before income tax ​ $ (62,424,739) ​ $ (24,859,918) ​ $ (30,402,721) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income tax provision at statutory rate 25.18% (December 31, 2021 - 25.38%, December 31, 2020 – 25.75%) ​ $ (15,718,549) ​ $ (6,309,447) ​ $ (7,828,701) Non-controlling interest ​ ​ 175,823 ​ 27,520 ​ 190,339 Non-deductible expenses and other permanent differences ​ ​ 20,207 ​ (786,853) ​ (4,202) Future rate differential ​ ​ 205,770 ​ 563,948 ​ (20,880) Change in unrecognized deferred tax assets ​ ​ 15,316,749 ​ 6,504,832 ​ 7,663,444 Income tax expense at effective rate ​ $ — ​ $ — ​ $ — ​ 18. Income taxes (continued): (b) Deferred tax asset/liability: Deferred tax assets and liabilities recognized in the consolidated statements of financial position relate to the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Book value in excess of tax costs ​ $ (911,686) ​ $ (334,167) Property, plant and equipment ​ 911,686 ​ 334,167 Net deferred tax assets (liabilities) ​ $ — ​ $ — ​ The following temporary differences have not been recognized in the Company’s consolidated financial statements: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Non-capital loss carry-forward ​ 98,618,164 ​ 59,623,930 Other, including share-based compensation ​ 13,607,463 ​ 13,727,524 Intangible assets ​ 30,115,386 ​ 9,533,145 Unrecognized total deferred tax assets ​ $ 142,341,013 ​ $ 82,884,599 ​

Risk management arising from fi

Risk management arising from financial instruments	12 Months Ended
	Dec. 31, 2022
Risk management arising from financial instruments
Risk management arising from financial instruments	19. Risk management arising from financial instruments: In the normal course of business, the Company is exposed to risks related to financial instruments that can affect its operating performance. These risks, and the actions taken to manage them, are as follows: (a) Fair value: The Company has Level 1 financial instruments which consists of cash, restricted cash, accounts receivable and accounts payable and accrued liabilities which approximate their fair value given their short-term nature. The Company also has lender warrants, DSUs and PSUs that are considered Level 2 financial instruments (see note 12). The Company has contingent consideration (note 5) and Conversion Instruments (note 12) that are considered Level 3 financial instruments. The carrying value of the loans payable, shareholder loan and finance lease obligations approximates their fair value given the difference between the discount rates used to recognize the liabilities in the consolidated statements of financial position and the market rates of interest is insignificant. Financial instruments are classified into one of the following categories: financial assets or financial liabilities. (b) Credit risk: Credit risk arises from the potential that a counterparty will fail to perform its obligations. The Company is exposed to credit risk from patients and third-party payors including federal and state agencies (under the Medicare programs), managed care health plans and commercial insurance companies. The Company’s exposure to credit risk is mitigated in large part due to the majority of the accounts receivable balance being receivable from large, creditworthy medical insurance companies and government-backed health plans. 19. Risk management arising from financial instruments (continued): The Company’s aging schedule in respect of its accounts receivable balance as at December 31, 2022 and December 31, 2021 is provided below: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, Days since service delivered ​ 2022 ​ 2021 0 - 90 ​ $ 7,341,725 ​ $ 5,572,950 91 - 180 ​ 2,666,631 ​ 1,278,967 181 - 270 ​ 2,024,644 ​ ​ 1,923,364 270+ ​ ​ 1,865,305 ​ ​ 2,222,108 Total accounts receivable ​ $ 13,898,305 ​ $ 10,997,389 ​ Based on the Company’s industry, none of the accounts receivable in the table above are considered “past due”. Furthermore, the payors have the ability and intent to pay, but price lists for the Company’s services are subject to the discretion of payors. As such, the timing of collections is not linked to increased credit risk. The Company continues to collect on services rendered in excess of 24 months from the date such services were rendered. (c) Liquidity risk: Liquidity risk is the risk that the Company may encounter difficulty in raising funds to meet its financial commitments or can only do so at excessive cost. The Company ensures there is sufficient liquidity to meet its short-term business requirements, taking into account its anticipated cash flows from operations, its holdings of cash and its ability to raise capital from existing or new investors and/or lenders (see note 2(a)). (d) Currency risk: Currency risk is the risk to the Company’s earnings that arises from fluctuations in foreign exchange rates and the degree of volatility of those rates. The Company has minimal exposure to currency risk as substantially all of the Company’s revenue, expenses, assets and liabilities are denominated in U.S. dollars. The Company pays certain vendors and payroll costs in Canadian dollars from time to time, but due to the limited size and nature of these payments it does not give rise to significant currency risk. (e) Interest rate risk: Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to changes in interest rates on its cash and certain long-term debt. As at December 31, 2022, the Madryn Credit Facility (see note 10(a)(ii)) bore interest at a rate equal to the three-month LIBOR rate plus 9.0%, subject to a minimum three-month LIBOR floor of 1.5%. A 1% increase in interest rates would result in a $2,522,373 increase to interest expense on the consolidated statements of net loss and comprehensive loss over the term of the Madryn Credit Facility. See also note 25 – Subsequent Events.

Capital management

Capital management	12 Months Ended
	Dec. 31, 2022
Capital management
Capital management	20. Capital management: The Company’s objective is to maintain a capital structure that supports its long-term growth strategy, maintains creditor and customer confidence, and maximizes shareholder value. The capital structure of the Company consists of its shareholders’ equity, including contributed surplus and deficit, as well as loans payable. The Company’s primary uses of capital are to finance operations, finance new center start-up costs, increase non-cash working capital, capital expenditures and finance service debt obligations. The Company’s objectives when managing capital are to ensure the Company will continue to have enough liquidity so it can provide its services to its customers and returns to its shareholders. The Company, as part of its annual budgeting process and on an ongoing basis, periodically evaluates its estimated cash requirements to fund working capital requirements of existing operations. Based on this and taking into account its anticipated cash flows from operations and its holdings of cash, the Company validates whether it has the sufficient capital or needs to obtain additional capital.

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2022
Related party transactions
Related party transactions	21. Related party transactions: (a) Compensation of key management personnel: The Company transacts with key individuals from management who have authority and responsibility to plan, direct and control the activities of the Company. Key management personnel are defined as the executive officers of the Company, including the President and Chief Executive Officer, the Chief Financial Officer, the Chief Operating Officer, the Chief Marketing Officer and the Senior Vice President of Operations. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Salaries and bonuses ​ $ 1,921,684 ​ $ 2,416,964 ​ $ 1,973,250 Share-based compensation ​ 60,476 ​ 310,806 ​ 192,160 Performance share units ​ ​ (53,100) ​ ​ 97,853 ​ ​ — Total ​ $ 1,929,060 ​ $ 2,825,623 ​ $ 2,165,410 ​ (b) Transactions with significant shareholder - Greybrook Health : As at December 31, 2022, nil is included in accounts payable and accrued liabilities for amounts payable for management services rendered and other overhead costs incurred by Greybrook Health in the ordinary course of business (December 31, 2021 – nil). These amounts were recorded at their exchange amount, being the amount agreed to by the parties. During the year ended December 31, 2022, the Company recognized $9,581 in corporate, general and administrative expenses (December 31, 2021 -$141,878) related to transactions with Greybrook Health. 21. Related party transactions (continued): On June 14, 2021, Greybrook Health purchased 200,000 common shares from the Company at a subscription price of $10.00 per common share in connection with the 2021 Private Placement, for aggregate gross proceeds to the Company of $2,000,000. In connection with the 2021 Private Placement, the Company also granted Greybrook Health the right to appoint a nominee to the board of directors of the Company as well as rights to participate in future equity issuances by the Company to maintain Greybrook Health’s pro rata ownership interest in the Company for so long as Greybrook Health (together with its affiliates) owns, controls or directs, directly or indirectly, at least 5% of the outstanding common shares (on a partially-diluted basis). In addition, Greybrook Health received customary resale, demand and “piggy-back” registration rights (see note 14). See also note 25 – Subsequent Events. (b) Transactions with the significant shareholder, officer and director – Benjamin Klein During the year ended December 31, 2022, the Company recognized $10,801 in corporate, general and administrative expenses (December 31, 2021 – nil) for amounts payable for employment services rendered and other related costs incurred by Benjamin Klein in the ordinary course of business. As at December 31, 2022, nil is included in accounts payable and accrued liabilities for amounts payable for travel expenses and other related costs incurred by Benjamin Klein in the ordinary course of business. (c) Loan from significant shareholder, officer and director – Benjamin Klein On July 14, 2022, in connection with the Success TMS Acquisition, the Company assumed the obligation to repay a promissory note to Benjamin Klein, who is a significant shareholder, officer and director of the Company. The promissory note totals $2,090,264 and bears interest at a rate of 10% per annum and matures on May 1, 2024. See note 11.

Basic and diluted loss per shar

Basic and diluted loss per share	12 Months Ended
	Dec. 31, 2022
Basic and diluted loss per share
Basic and diluted loss per share	22. Basic and diluted loss per share: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Net loss attributable to the common shareholders of: ​ ​ ​ Greenbrook TMS ​ $ (61,726,474) ​ $ (24,751,487) ​ $ (29,663,540) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average common shares outstanding: ​ ​ ​ Basic and diluted ​ 23,235,655 ​ 15,423,870 ​ 12,799,876 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss per share: ​ ​ ​ Basic and diluted ​ $ (2.66) ​ $ (1.60) ​ $ (2.32) ​ For the year ended December 31, 2022, the effect of 764,667 options (December 31, 2021 – 897,500; December 31, 2020 – 736,500), 51,307 lender warrants (December 31, 2021 – 51,307; December 31, 2020 – 51,307) and nil broker warrants (December 31, 2021 – nil; December 31, 2020 – 112,909) have been excluded from the diluted calculation because this effect would be anti-dilutive.

Non-controlling interest

Non-controlling interest	12 Months Ended
	Dec. 31, 2022
Non-controlling interest.
Non-controlling interest	23. Non-controlling interest: As a result of operating agreements with non-wholly owned entities, the Company has control over these entities under IFRS, as the Company has power over all significant decisions made by these entities and thus 100% of the financial results of these subsidiaries are included in the Company’s consolidated financial results. The following table summarizes the Company’s non-wholly owned entities incorporated during the reporting or comparative periods: ​ ​ ​ ​ ​ ​ ​ ​ Year Ownership Name ​ incorporated ​ interest Greenbrook TMS Tampa LLC 2020 80 % ​ The following summarizes changes in the Company’s non-wholly owned entities during the reporting or comparative periods: (a) On August 1, 2022, the Company acquired a portion of the non-controlling ownership interest in TMS NeuroHealth Centers Rockville LLC for $500,000 . As at December 31, 2022, the Company has an ownership interest of 100% of TMS NeuroHealth Centers Rockville LLC. (b) Due to growth in Greenbrook TMS St. Louis LLC, on November 15, 2021, minority partners contributed capital of $87,000 to maintain a 20% ownership interest. (c) On September 23, 2021, a minority partner acquired a portion of the previously wholly-owned ownership interest in Greenbrook TMS Michigan LLC for $60,000 . As at December 31, 2021, the Company has an ownership interest of 100% of Class A units and 85% of Class B units of Greenbrook TMS Michigan LLC. (d) On July 28, 2021, the Company acquired a portion of the non-controlling ownership interest in Greenbrook TMS St. Louis LLC for $208,411 . As at December 31, 2021, the Company has an ownership interest of 80% of Greenbrook TMS St. Louis LLC. (e) On December 23, 2020, the Company acquired a portion of the non-controlling ownership interest in Greenbrook TMS Cleveland LLC for $51,440 for the forgiveness of certain debts owed to the Company and the termination of the transition service agreement signed with the former minority partner. As at December 31, 2020, the Company has an ownership interest of 88.24% of Class A units and 85.73% of Class B units of Greenbrook TMS Cleveland LLC. 23. Non-controlling interest (continued): The following table summarizes the aggregate financial information for the Company’s non-wholly owned entities as at December 31, 2022, December 31, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, December 31, ​ 2022 2021 2020 Cash ​ $ 580,056 ​ $ 1,885,606 ​ $ 2,258,199 Accounts receivable, net ​ ​ 4,389,076 ​ 6,374,010 ​ 6,326,473 Prepaid expenses and other ​ ​ 483,082 ​ 345,239 ​ 273,295 Property, plant and equipment ​ ​ 1,085,006 ​ 1,013,161 ​ 926,243 Right-of-use assets ​ ​ 9,124,023 ​ 9,939,726 ​ 9,445,773 Account payable and accrued liabilities ​ ​ 1,666,756 ​ 993,848 ​ 1,184,246 Lease liabilities ​ ​ 10,008,346 ​ 10,588,519 ​ 9,822,224 Loans payable ​ ​ 15,262,520 ​ 12,431,803 ​ 9,998,536 Shareholder's equity (deficit) attributable to the shareholders of Greenbrook TMS ​ ​ (9,023,100) ​ (3,718,322) ​ (1,382,465) Shareholder's equity (deficit) attributable to non-controlling interest ​ ​ (1,240,632) ​ (542,367) ​ (433,937) Distributions paid to non-controlling interest ​ ​ (1,838,380) ​ (1,518,130) ​ (1,010,130) Partnership buyout ​ ​ (496,659) ​ ​ — ​ ​ — Subsidiary investment by non-controlling interest ​ ​ — ​ 270,885 ​ 45,716 Historical subsidiary investment by non-controlling interest ​ ​ 1,322,392 ​ 1,051,507 ​ 1,005,791 ​ The following table summarizes the aggregate financial information for the above-noted entities for the years ended December 31, 2022, December 31, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31 ​ ​ 2022 ​ 2021 ​ 2020 Revenue ​ $ 23,126,027 ​ $ 25,429,479 ​ $ 20,119,714 Net (loss) income attributable to the shareholders of Greenbrook TMS ​ (3,934,970) ​ (2,019,797) ​ (3,128,682) Net (loss) income attributable to non-controlling interest ​ (698,265) ​ (108,430) ​ (739,181) ​

Expenses by nature

Expenses by nature	12 Months Ended
	Dec. 31, 2022
Expenses by nature
Expenses by nature	24. Expenses by nature: The components of the Company’s other regional and center support costs include the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Salaries and bonuses ​ $ 16,651,595 ​ $ 12,278,518 ​ $ 9,798,901 Marketing expenses ​ 10,807,453 ​ ​ 6,765,806 ​ ​ 6,446,798 Total ​ $ 27,459,048 ​ $ 19,044,324 ​ $ 16,245,699 ​ 24. Expenses by nature (continued): The components of the Company’s corporate, general and administrative expenses include the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Salaries and bonuses ​ $ 16,185,688 ​ $ 13,145,385 ​ $ 10,195,949 Marketing expenses ​ 628,145 ​ 623,560 ​ 1,030,196 Professional and legal fees ​ 2,870,499 ​ 3,435,653 ​ 2,603,597 Computer supplies and software ​ 2,342,103 ​ 1,386,318 ​ 859,100 Transaction costs (note 5) ​ 1,265,225 ​ 426,006 ​ — Travel, meals and entertainment ​ 275,254 ​ 211,704 ​ 165,217 Conversion instrument ​ ​ 712,479 ​ ​ — ​ ​ — Deferral payment expense (note 13) ​ ​ — ​ ​ 300,000 ​ ​ — Insurance ​ ​ 879,401 ​ ​ 569,471 ​ ​ 128,281 Other ​ 1,077,909 ​ 568,857 ​ 163,021 Total ​ $ 26,236,703 ​ $ 20,666,954 ​ $ 15,145,361 ​ The deferral payment expense of $300,000 that was recognized during the year ended December 31, 2021 relates to cash consideration payable to certain vendors who agreed to defer $4,443,040 of the cash earn-out consideration owed as part of the Achieve TMS West Acquisition. This amount was paid in full on June 28, 2021 (see note 13).

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2022
Subsequent events
Subsequent events	25. Subsequent events: (a) Restructuring Plan On March 6, 2023, the Company announced that it is embarking on a comprehensive restructuring plan that aims to strengthen the Company by leveraging its scale to further reduce complexity, streamlining its operating model and driving operational efficiencies to achieve profitability. As part of this Restructuring Plan, the Company plans to decrease its operating footprint by closing 50 TMS Centers, allowing management to focus on the remaining 133 TMS Centers. The remaining TMS Centers will continue clinical TMS offerings and a select and growing number of TMS Centers will continue offering Spravato® (esketamine nasal spray) therapy. (b) Toronto Stock Exchange Delisting On February 27, 2023, the Company announced that it had applied and received approval for a voluntary delisting (the “Delisting”) of the Company’s common shares from the Toronto Stock Exchange (the “TSX”). The Delisting was made effective following the close of markets on March 13, 2023. ​ 25. Subsequent events (continued): (c) Subsequent Debt Financing On February 7, 2023, February 23, 2023, and March 24, 2023, the Company announced it received an aggregate of $7,750,000 in debt financings from Madryn and certain significant shareholders and management of the Company (collectively, the “Subsequent Debt Financing”). The Subsequent Debt Financing was obtained to satisfy short-term cash requirements, and the amendments to the Credit Facility with Madryn were also effected to amend the Company’s minimum liquidity covenant. (i) In February and March 2023, the Company entered into four amendments to the Madryn Credit Facility, whereby Madryn and its affiliated entities extended four additional tranches of debt financing to the Company in an aggregate principal amount of $6,000,000 (the “New Loans”). The terms and conditions of the New Loans are consistent with the terms and conditions of the Company’s existing aggregate $55,000,000 term loan under the Madryn Credit Facility (the “Existing Loan”) in all material respects. As part of the amendments, commencing March 31, 2023, all advances under the Madryn Credit Facility (including the New Loans) will cease to accrue interest using the LIBOR benchmark plus 9.0% and instead will accrue interest using the 3-month Term Secured Overnight Financing Rate (“SOFR”) benchmark plus 0.10%. Madryn was also granted the right to appoint one observer to the board of directors of the Company. The New Loans also provide Madryn with the option to convert up to approximately $546,000 of the outstanding principal amount of the New Loans into common shares of the Company (the “Madryn Conversion Instruments”) at a conversion price per share equal to $1.90 (the “Madryn Conversion Price”), subject to customary anti-dilution adjustments. The Madryn Conversion Instruments correspond to the conversion provisions for the Existing Loan, which provide Madryn with the option to convert up to $5,000,000 of the outstanding principal amount of the Existing Loan into common shares of the Company at the Madryn Conversion Price. (ii) Waiver for Madryn Credit Facility On February 21, 2023 and March 20, 2023, the Company received a waivers from Madryn with respect to the Company's non-compliance with the Minimum Liquidity Covenant until March 27, 2023. (iii) Additional Financing from Significant Shareholders and Management In conjunction with the New Loans and as part of the Subsequent Debt Financing, the Company entered into a note purchase agreement with certain significant shareholders (including Greybrook Health) and management of the Company (collectively, the “Noteholders”) whereby the Company issued an aggregate principal amount of $1,750,000 of unsecured notes to the Noteholders for gross proceeds to the Company of $1,750,000. The unsecured notes bear interest at a rate consistent with the Madryn Credit Facility and mature on the earlier of (a) September 30, 2027; (b) at the election of the Noteholders upon a change of control; (c) upon the occurrence of an event of default and acceleration by the Noteholders; (d) or the date on which the loans under the Madryn Credit Facility are repaid. 25. Subsequent events (continued): In conjunction with the issuance of the unsecured notes to Greybrook Health, the Company granted Greybrook Health an option to convert up to $1.0 million of the outstanding principal amount of the Notes held by Greybrook Health into common shares of the Company at a conversion price per share equal to 85.0% of the volume-weighted average trading price of the common shares of the Company on the Nasdaq for the five As additional consideration for the purchase of the Notes by Greybrook Health, the Company issued 135,870 common share purchase warrants to Greybrook Health (the “Greybrook Warrants”). Each Greybrook Warrant will be exercisable for one common share of the Company at an exercise price of $1.84, subject to customary anti-dilution adjustments. The Greybrook Warrants will expire five years from the date of issuance. (d) Private Placement of Common Shares On March 23, 2023, the Company completed a non-brokered private placement of 11,363,635 common shares of the Company at a price of $0.55 per share (“Private Placement”), for aggregate gross proceeds to the Company of approximately $6,250,000. The Private Placement included investments by Madryn, together with certain of the Company’s other major shareholders, including Greybrook Health and affiliates of Masters Special Situations LLC. In connection with the Private Placement, all investors received customary registration rights. (e) Gong Concern Amendment The Madryn Credit Agreement contains affirmative covenants that require the Company to deliver, on or prior to March 31, 2023, audited financial statements for the fiscal year ended December 31, 2022 (the “Financial Statements”), accompanied by a report and opinion of an independent certified public accountant which is not subject to any “going concern” or like qualification or exception or any qualification or exception as to the scope of such audit (together, the “Reporting Requirements”). On March 31, 2023, the Company entered into an amendment with Madryn with respect to the Company’s non-compliance with the Reporting Requirements. Pursuant to the amendment, Madryn has waived any default related to the Reporting Requirements until April 28, 2023. (f) TMS Device Supply Arrangement with Neuronetics In January 2023, the Company and Neuronetics jointly announced an expanded commercial partnership through year end 2028. Under the amended and restated master sales agreement between the Company and Neuronetics, dated as of January 17, 2023 (as amended by an amending agreement dated March 16, 2023), (the “Neuronetics Agreement”), Neuronetics will be the exclusive supplier of TMS Devices to the Company. Over time, Neuronetics’ NeuroStar TMS Devices will replace competitive TMS Devices at the Company’s Treatment Centers. The parties also expect to work jointly to grow, through co-branding and co-marketing programs, enhanced patient and clinician awareness, improved patient access to care, and collaboration on product development and publications. The Neuronetics Agreement also contains minimum purchase commitments, and all treatment session purchases will convert to a “per-click” consumable model. On March 31, 2023, the Company and Neuronetics agreed to convert the Company’s outstanding account balance payable to Neuronetics for the supply of TMS Devices and treatment sessions to the Company from Neuronetics in the amount of approximately $5.7 million (as of December 7, 2022) (the “December Outstanding Balance”), together with Neuronetics’ out-of-pocket transaction costs, into a $6.0 million secured promissory note (the “Neuronetics Note”). 25. Subsequent events (continued): All amounts borrowed under the Neuronetics Note will bear interest at a rate equal to the sum of (a) the floating interest rate of daily secured overnight financing rate as administered by the Federal Reserve Bank of New York on its website, plus (b) 7.65%. The Neuronetics Note matures on March 31, 2027. Pursuant to the terms of the Neuronetics Note, in the event of an event of default under the Neuronetics Note, Greenbrook will be required to issue common share purchase warrants (the “Neuronetics Warrants”) to Neuronetics equal to (i) 200% of the unpaid amount of any delinquent amount or payment due and payable under the Neuronetics Note, together with all outstanding and unpaid accrued interest, fees, charges and costs, divided by (ii) the exercise price of the Neuronetics Warrants, which will represent a 20% discount to the 30-day volume-weighted average closing price of the Company’s common shares traded on Nasdaq prior to the date of issuance (subject to any limitations that may be required by Nasdaq). Under the Neuronetics Agreement and the Neuronetics Note, the Company has granted Neuronetics a security interest in all of the Company’s assets. Additionally, under the Neuronetics Agreement, the Company is required to pay all costs to relocate the TMS Devices supplied by Neuronetics from the Treatment Centers that are closed in connection with the Restructuring Plan and install such TMS Devices in the Company’s Treatment Centers that remain open. In connection with the entry into the Neuronetics Note, the Company concurrently entered into an amendment to the Madryn Credit Agreement pursuant to which the Company is permitted to incur the indebtedness under the Neuronetics Note.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Significant accounting policies
Operating segments	(a) Operating segments: Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker of the Company. The chief operating decision maker, which is responsible for allocating resources and assessing performance of the operating segments, has been identified as the executive committee consisting of the President and Chief Executive Officer, the Chief Financial Officer and the Chief Operating Officer. As the chief operating decision maker evaluates performance using entity-wide metrics, the Company has one reportable segment, which is outpatient mental health service centers.
Business combinations	(b) Business combinations: The Company accounts for business combinations using the acquisition method of accounting. The total purchase price is allocated to the assets acquired and liabilities assumed based on fair values as at the date of acquisition. Goodwill as at the date of acquisition is measured as the excess of the aggregate of the consideration transferred and the amount of any non-controlling interests in the acquired company over the net of the acquisition date fair values of the identifiable assets acquired and the liabilities assumed. Any non-controlling interest in the acquired company are measured at the non-controlling interests’ proportionate share of the identifiable assets and liabilities of the acquired business. Best estimates and assumptions are used in the purchase price allocation process to accurately value assets acquired and liabilities assumed at the business combination date. These estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the business combination date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. On conclusion of the measurement period or final determination of the values of the assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded in the consolidated statements of net loss and comprehensive loss in the period in which the adjustments were determined. Any deferred and contingent consideration is measured at fair value at the date of acquisition. During the measurement period, which may be up to one year from the business combination date and on conclusion of the measurement period, if an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, then it is not remeasured and the settlement is accounted for within equity. Otherwise, other contingent consideration is remeasured at fair value at each reporting date and subsequent changes in the fair value of the contingent consideration is recognized as part of the consolidated statements of net loss and comprehensive loss in the period in which the adjustments were determined.
Impairment of non-financial assets	(c) Impairment of non-financial assets: The Company assesses, at each reporting date, whether there is an indication that a non-financial asset may be impaired. If any indication exists, the Company estimates the recoverable amount. The recoverable amount of an asset is the higher of its fair value, less costs to sell, and its value in use. Fair value less costs to sell is the amount obtainable from the sale of an asset in an arm’s-length transaction between knowledgeable, willing parties, less the costs of disposal. Costs of disposal are incremental costs directly attributable to the disposal of an asset and related income tax expense. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the carrying amount of an asset exceeds its recoverable amount, an impairment charge is recognized immediately in the consolidated statements of net loss and comprehensive loss by the amount by which the carrying amount of the asset exceeds the recoverable amount. Where an impairment loss subsequently reverses, the carrying amount of the asset (except goodwill) is increased to the lesser of the revised estimate of the recoverable amount, and the carrying amount that would have been recorded had no impairment loss been recognized previously. 3. Significant accounting policies (continued): Goodwill acquired in business combinations is allocated to cash generating units (“CGUs”) (or groups of CGUs) that are expected to benefit from the synergies of the combination. The determination of CGUs and the level at which goodwill is monitored requires judgment by management. Goodwill is tested annually for impairment and as required when impairment indicators exist, by comparing the carrying value of the CGUs against the recoverable amount.
Cash	(d) Cash: Cash includes cash on hand and cash held with financial institutions.
Revenue recognition	(e) Revenue recognition: Service fee revenue is recognized at a point in time upon the performance of services under contracts with customers and represents the consideration to which the Company expects to be entitled. Service fee revenue is determined based on net patient fees, which includes estimates for contractual allowances and discounts. Net patient fees are estimated using an expected value approach where management considers such variables as the average of previous net patient fees received by the applicable payor and fees received by other patients for similar services and management’s best estimate leveraging industry knowledge and expectations of third-party payors’ fee schedules. Third-party payors include federal and state agencies (under the Medicare programs), managed care health plans and commercial insurance companies. Variable consideration also exists in the form of settlements with certain insurance companies, including Medicare, as a result of retroactive adjustments due to audits and reviews. The Company applies constraint to the transaction price, such that net revenues are recorded only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in the future. If actual amounts of consideration ultimately received differ from the Company’s estimates, the Company adjusts these estimates, which would affect net revenues in the period such variances become known. A key determinant of IFRS 15, Revenue from Contracts with Customers Due to the nature of the industry and complexity of the Company’s revenue arrangements, where price lists are subject to the discretion of payors, variable consideration exists that may result in price concessions and constraints to the transaction price for the services rendered. In estimating this variable consideration, the Company uses significant judgment and considers various factors including, but not limited to, the following: ● commercial payors and the administrators of federally-funded healthcare programs exercise discretion over pricing and may establish a base fee schedule for TMS (which is subject to change prior to final settlement) or negotiate a specific reimbursement rate with an individual TMS provider; ● average of previous net service fees received by the applicable payor and fees received by other patients for similar services; 3. Significant accounting policies (continued): ● management’s best estimate, leveraging industry knowledge and expectations of third-party payors’ fee schedules; ● factors that would influence the contractual rate and the related benefit coverage, such as obtaining pre-authorization of services and determining whether the procedure is medically necessary; ● probability of failure in obtaining timely proper provider credentialing (including re-credentialling) and documentation, in order to bill various payors which may result in enhanced price concessions; and ● variation in coverage for similar services among various payors and various payor benefit plans. The Company updates the estimated transaction price (including updating its assessment of whether an estimate of variable consideration is constrained) to represent faithfully the circumstances present at the end of the reporting period and the changes in circumstances during the reporting period in which such variances become known. The above factors are not related to the creditworthiness of the large medical insurance companies and government-backed health plans encompassing the significant majority of the Company’s payors. The payors (large insurers and government agencies) have the ability and intent to pay, but price lists for the Company’s services are subject to the discretion of payors. As a result, the adjustment to reduce the transaction price and constrain the variable consideration is a price concession and not indicative of credit risk on the payors (i.e. not a bad debt expense).
Accounts receivable	(f) Accounts receivable: Accounts receivable are non-interest bearing, unsecured obligations due from patients and third-party payors. The Company makes an implicit allowance for potentially uncollectible amounts to arrive at net receivables through its revenue recognition policy. In accordance with IFRS 9, Financial Instruments The methodology to arrive at net receivables is reviewed by management periodically. The balance of accounts receivable represents management’s estimate of the net realizable value of receivables after discounts and contractual adjustments. The Company performs an estimation and review process of methodology and inputs periodically to identify instances on a timely basis where such estimation models need to be revised. The Company considers a default to be a change in circumstances that results in the payor no longer having the ability and intent to pay. In these circumstances, the Company will recognize a write-off against the related accounts receivable balance and a corresponding bad debt expense. In estimating the collectability of its accounts receivable, the Company considers macroeconomic factors in assessing accounts receivable. Such factors would need to be significant in order to affect the ability and intent of the Company’s payors given their size and stature. As at December 31, 2022, no such factors were identified and therefore no provision for bad debt was recognized (December 31, 2021 – nil; December 31, 2020 – nil).
Property, plant and equipment	(g) Property, plant and equipment: Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment losses. Depreciation is recognized over the estimated useful lives of the assets on a straight-line basis, unless stated otherwise, as follows: ​ Furniture and equipment ​ 5 years Leasehold improvements ​ Lesser of 5 years or remaining lease term TMS devices ​ 10 years ​ The estimated useful lives of the assets and their terminal values are assessed on an annual basis based on historical experience, industry practice and management’s expectations. Expenditures for maintenance and repairs are charged to operations as incurred.
Intangible assets	(h) Intangible assets: The Company classifies intangible assets, obtained through acquisitions, as definite lived assets. Intangible assets consist of covenants not to compete, management service agreements with a professional organization and software. These intangible assets are recorded at cost and are amortized over their estimated useful lives, as follows: ​ Covenants not to compete 5 years Management services agreements ​ 15 years Software ​ 5 years ​ The Company reviews the appropriateness of the amortization period relating to the definite lived intangible assets annually.
Leases	(i) Leases: At inception of a contract, the Company assesses whether that contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for the period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Company assesses whether (i) the contract involves the use of an identified asset, (ii) the Company has the right to obtain substantially all of the economic benefits from the use of the identified asset throughout the period of use, and (iii) the Company has the right to direct the use of the identified asset. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term, including periods covered by an option to extend the lease if the Company is reasonably certain to exercise that option. If the Company expects to obtain ownership of the leased asset at the end of the lease, the Company will depreciate the asset over the underlying asset’s estimated useful life. 3. Significant accounting policies (continued): The lease liability is initially measured at the present value of the lease payments that are due to be paid at the commencement date. The lease payments are discounted using the implicit interest rate in the lease. If the rate cannot be readily determined, the Company’s incremental borrowing rate is used. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in rate, if there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment as to whether it will exercise a purchase, extension or termination option. Variable lease payments that are not included in the measurement of the lease liability are recognized as an operating expense in the consolidated statements of net loss and comprehensive loss. The Company has elected not to recognize right-of-use assets and lease liabilities in respect of short-term leases that have a lease term of less than 12 months and leases in respect of low-value assets. The Company recognizes the lease payments associated with these leases as an operating expense in the consolidated statements of net loss and comprehensive loss on a straight-line basis over the lease term. The Company makes estimates when considering the length of the lease term, including considering facts and circumstances that can create an economic incentive to exercise an extension option. The Company makes certain qualitative and quantitative assumptions when deriving the value of the economic incentive. Periodically, the Company will reassess whether it is reasonably certain to exercise extension options and will account for any changes at the date of reassessment. The Company makes judgments in determining whether a contract contains an identified asset and in determining whether or not the Company has the right to control the use of the underlying asset. The Company also makes judgments in determining the incremental borrowing rate used to measure its lease liability in respect of each lease contract. As there are currently no market participants of a similar size and scale as the Company, the incremental borrowing rate is reflective of the interest rate applied historically on loans advanced.
Government grants	(j) Government grants: Interest free or less than market interest government loans or government-backed loans are measured at amortized cost using the effective interest rate method. The interest rate used is based on the market rate for a comparable instrument with a similar term. The difference between the fair value at inception and the loan proceeds received is recorded as a government grant. The grant portion is presented separately as deferred grant income on the consolidated statements of financial position. It is amortized over the useful life of the loan and is deducted against the related interest expense on the consolidated statements of net loss and comprehensive loss.
Defined contribution pension plan	(k) Defined contribution pension plan: A defined contribution pension plan is a post-employment benefit plan under which an entity pays fixed contributions to a separate entity and will have no legal or constructive obligation to pay future amounts. Obligations for contributions to defined contribution pension plans are expensed in the consolidated statements of net loss and comprehensive loss in the periods during which services are rendered by employees.
Provisions	(l) Provisions: Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are measured based on management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period and are discounted to their present value where the effect is material.
Contingencies	(m) Contingencies: Contingent liabilities are possible obligations whose existence will be confirmed only on the occurrence or non-occurrence of uncertain future events outside the Company’s control, or present obligations that are not recognized because it is not probable that an outflow of economic benefit would be required to settle the obligation or the amount cannot be measured reliably. Contingent liabilities are not recognized but are disclosed in the notes to the consolidated financial statements, including an estimate of their potential financial effect and uncertainties relating to the amount or timing of any outflow, unless the possibility of settlement is remote. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company, with assistance from its legal counsel, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.
Financial instruments	(n) Financial instruments: The Company initially measures its financial assets and financial liabilities at fair value and classifies them as financial assets or liabilities at fair value through profit or loss. After initial measurement, financial assets (which include cash and accounts receivable) and liabilities (which include accounts payable and accrued liabilities, lease liabilities, loans payable, and non-controlling interest loans payable) are subsequently measured at amortized cost using the effective interest rate method, with any resulting premium or discount from the face value being amortized to the consolidated statements of net loss and comprehensive loss. Amortization is recorded using the effective interest rate method. Financial liabilities that are derivative in nature (which include other payables) that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset are subsequently measured at fair value at each reporting date, with any gain or loss being recorded in the consolidated statements of net loss and comprehensive loss. The Company recognizes loss allowances for expected credit losses on financial assets measured at amortized cost. Loss allowances for accounts receivable are always measured at an amount equal to the expected credit losses for the subsequent 24-month period. A financial asset carried at amortized cost is considered credit-impaired if objective evidence indicates that one or more events have had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. Individually significant financial assets are tested for credit-impairment on an individual basis. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in the consolidated statements of net loss and comprehensive loss. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through the consolidated statements of net loss and comprehensive loss.
Fair value measurement	(o) Fair value measurement: Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Company takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. The Company categorizes its financial assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs used in the measurement. ● Level 1 - This level includes assets and liabilities measured at fair value based on unadjusted quoted prices for identical assets and liabilities in active markets that are accessible at the measurement date. ● Level 2 - This level includes valuations determined using directly or indirectly observable inputs other than quoted prices included within Level 1. Derivative instruments in this category are valued using models or other standard valuation techniques derived from observable market inputs. ● Level 3 - This level includes valuations based on inputs which are less observable, unavailable or where the observable data does not support a significant portion of the instruments’ fair value.
Share capital	(p) Share capital: Common shares are classified as shareholders’ equity. Incremental transaction costs directly attributable to the issue of common shares and share purchase options are recognized as a deduction from shareholders’ equity, net any of tax effects. When share capital recognized as equity is repurchased, the amount of the consideration paid, including directly attributable costs, is recognized as a deduction from shareholders’ equity. Dividends are discretionary and are recognized as distributions within equity upon approval by the Board.
Stock-based compensation	(q) Share-based compensation: (i) Options: The Company has adopted an omnibus equity incentive plan (the “Equity Incentive Plan”). The Equity Incentive Plan is open to employees, directors, officers and consultants of the Company and its affiliates. For employees, the value of equity-settled options is measured by reference to the fair value of the equity instrument on the date which they are granted. The fair value is recognized as an expense with a corresponding increase in contributed surplus over the vesting period. The Board has the discretion to establish the vesting period for stock options granted. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of options that eventually vest. Fair value is calculated using the Black-Scholes option pricing model, which requires the input of highly subjective assumptions, including the volatility of share prices, forfeiture rate and expected life and changes in subjective input assumptions that can materially affect the fair value estimate. The Company estimates the expected forfeiture rate of equity-settled share-based compensation based on historical experience and management’s expectations. Consideration received upon the exercise of stock options is credited to share capital, at which time the related contributed surplus is transferred to share capital. (ii) Performance share units and restricted share units: The Company may issue performance share units (“PSUs”) and restricted share units (“RSUs”) under the Equity Incentive Plan to employees, directors and consultants of the Company and its affiliates; however, non-employee directors of the Company are not entitled to receive grants of PSUs. Each tranche in an award of PSUs or RSUs is considered a separate award with its own grant date fair value. The Company, at its discretion, will determine at the time of grant if the applicable PSUs or RSUs, as the case may be, are to be cash-settled or equity-settled. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognized over the vesting period is based on the number of PSUs or RSUs that eventually vest. If cash-settled, the fair value of the grants of PSUs and RSUs are recorded in corporate, general and administrative expenses. The fair value is recognized as a liability in the consolidated statements of financial position. The PSUs and RSUs are subsequently remeasured at the end of each reporting period and any changes are recognized as an expense in the consolidated statements of net loss and comprehensive loss until the award is settled. If equity-settled, the fair value of the grants of PSUs and RSUs are recognized as an expense in the consolidated statements of net loss and comprehensive loss. The total amount to be expensed is determined by the fair value of the PSUs and RSUs granted. The total expense is recognized over the vesting period which is the period over which all of the service vesting conditions are satisfied. (iii) Deferred share units: The Company has adopted a deferred share unit plan for its non-employee directors (the “DSU Plan”). Each tranche in an award of deferred share units (“DSUs”) is considered a separate award with its own grant date fair value. Grants of DSUs are recorded at fair value in corporate, general and administrative expenses. As DSUs are cash-settled, the fair value of a DSU is recognized as a liability in the consolidated statements of financial position. The DSUs are subsequently remeasured at the end of each reporting period and any changes are recognized as an expense in the consolidated statements of net loss and comprehensive loss until the award is settled.
Finance income and finance costs	(r) Finance income and finance costs: Finance income comprises interest income on cash equivalents recognized in the consolidated statements of net loss and comprehensive loss as it accrues, using the effective interest method. Finance costs comprise interest expense on borrowings and lease liabilities that are recognized in the consolidated statements of net loss and comprehensive loss.
Income taxes	(s) Income taxes: Income tax expense comprises current and deferred tax. Income tax expense (recovery) is recognized in the consolidated statements of net loss and comprehensive loss. Current income tax expense represents the amount of income taxes payable based on tax law that is enacted or substantively enacted at the reporting date and is adjusted for changes in estimates of tax expense recognized in prior periods. A current tax liability or asset is recognized for income taxes payable, or paid but recoverable, in respect of all years to date. The Company uses the deferred tax method of accounting for income taxes. Accordingly, deferred tax assets and liabilities are recognized for the deferred tax consequences attributable to differences between the consolidated financial statements’ carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted or substantively enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the consolidated statements of net loss and comprehensive loss in the year in which the enactment or substantive enactment occurs. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is more likely than not that future taxable income will be available to utilize such amounts. Deferred tax assets are reviewed at each reporting date and are adjusted to the extent that it is no longer probable that the related tax benefits will be realized. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same tax authority and the Company intends to settle its current tax assets and liabilities on a net basis. In determining the amount of current and deferred taxes, the Company takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. The Company believes that its tax liabilities for uncertain tax positions are adequate for all open tax years based on its assessment of many factors, including interpretations of tax law and prior experience. The assessment relies on estimates and assumptions and may involve a series of judgments about future events. New information may become available that causes the Company to change its judgment regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made.
Earnings / loss per share	(t) Earnings / loss per share: Basic earnings / loss per common share (“EPS”) is calculated by dividing the net earnings / loss available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted EPS is calculated by adjusting the net earnings / loss available to common shareholders and the weighted average number of common shares outstanding for the effects of all dilutive instruments.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant accounting policies
Schedule of estimated useful lives of property, plant and equipment	​ Furniture and equipment ​ 5 years Leasehold improvements ​ Lesser of 5 years or remaining lease term TMS devices ​ 10 years ​
Schedule of estimated useful lives of intangible assets	​ Covenants not to compete 5 years Management services agreements ​ 15 years Software ​ 5 years ​

Business acquisitions (Tables)

Business acquisitions (Tables)	12 Months Ended
	Dec. 31, 2021
Achieve TMS East Acquisition
Disclosure of detailed information about business combination [line items]
Schedule of allocation of the purchase price consideration	​ ​ ​ ​ ​ Purchase consideration ​ ​ ​ ​ ​ ​ Cash paid, net of cash acquired ($69,769) ​ $ 6,585,931 Deferred and contingent consideration ​ 1,250,000 Working capital adjustment ​ ​ (104,052) ​ ​ ​ 7,731,879 Net assets acquired ​ ​ ​ ​ ​ Current assets, excluding cash acquired ​ 460,070 Property, plant and equipment ​ ​ 57,544 Covenants not to compete ​ ​ 550,000 Management services agreement ​ ​ 3,850,000 Right-of-use assets ​ 2,366,868 Accounts payable and accrued liabilities ​ (228,193) Current lease liabilities ​ (1,152,426) Long-term lease liabilities ​ (1,214,441) ​ ​ ​ 4,689,422 ​ ​ ​ ​ Goodwill ​ $ 3,042,457 ​
Achieve TMS West Acquisition
Disclosure of detailed information about business combination [line items]
Schedule of allocation of the purchase price consideration	​ ​ ​ ​ ​ Purchase consideration ​ ​ ​ ​ ​ Share issuance ​ $ 11,783,584 Share issuance, held in escrow ​ 3,927,861 ​ ​ 15,711,445 Net assets acquired ​ ​ ​ ​ ​ Cash acquired ​ 688,958 Accounts receivable, net ​ 3,728,255 Prepaid expenses and other ​ 804,416 Property, plant and equipment ​ 829,049 Software ​ 363,424 Management services agreements ​ ​ 15,850,000 Right-of-use assets ​ ​ 23,650,865 Accounts payable and accrued liabilities ​ ​ (4,890,405) Deferred grant income ​ ​ (225,559) Loans payable ​ ​ (14,836,324) Shareholder loan ​ (2,078,979) Lease liabilities ​ (23,500,474) ​ ​ 383,226 ​ ​ ​ ​ Goodwill ​ $ 15,328,219 ​

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment.
Schedule of reconciliation of property, plant and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Furniture and ​ Leasehold ​ ​ ​ ​ ​ ​ equipment improvements TMS devices Total Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 175,416 ​ $ 183,103 ​ $ 2,126,091 ​ $ 2,484,610 Additions ​ — ​ — ​ 544,127 ​ 544,127 Additions through business combinations (note 5(a)) ​ ​ — ​ ​ — ​ ​ 57,544 ​ ​ 57,544 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Asset disposal ​ (59,812) ​ (3,704) ​ (191,537) ​ (255,053) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ 115,604 ​ 179,399 ​ 2,536,225 ​ 2,831,228 Additions ​ — ​ 33,866 ​ 1,496,254 ​ 1,530,120 Additions through business combinations (note 5(b)) ​ ​ — ​ ​ 131,071 ​ ​ 697,978 ​ ​ 829,049 Asset disposal ​ — ​ — ​ (74,184) ​ (74,184) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 115,604 ​ $ 344,336 ​ $ 4,656,273 ​ $ 5,116,213 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 112,176 ​ $ 30,884 ​ $ 650,214 ​ $ 793,274 Depreciation ​ 27,991 ​ 29,297 ​ 310,663 ​ 367,951 Asset disposal ​ (59,812) ​ (3,704) ​ (191,537) ​ (255,053) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ 80,355 ​ 56,477 ​ 769,340 ​ 906,172 Depreciation ​ 23,119 ​ 39,064 ​ 502,421 ​ 564,604 Asset disposal ​ — ​ — ​ (74,184) ​ (74,184) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 103,474 ​ $ 95,541 ​ $ 1,197,577 ​ $ 1,396,592 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ $ 35,249 ​ $ 122,922 ​ $ 1,766,885 ​ $ 1,925,056 Balance, December 31, 2022 ​ 12,130 ​ 248,795 ​ 3,458,696 ​ 3,719,621

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible assets and goodwill
Schedule of reconciliation of intangible assets and goodwill	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Management ​ Covenants not ​ ​ ​ ​ ​ ​ ​ services agreements to complete Software Total Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 6,020,000 ​ $ 310,000 ​ $ — ​ $ 6,330,000 Additions (note 5(a)) ​ ​ 3,850,000 ​ ​ 550,000 ​ ​ — ​ ​ 4,400,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 30, 2021 ​ 9,870,000 ​ 860,000 ​ — ​ 10,730,000 Additions through business combinations (note 5(b)) ​ 15,850,000 ​ — ​ 363,424 ​ 16,213,424 Impairment loss (note 7(c)) ​ ​ (5,831,916) ​ ​ (461,029) ​ ​ — ​ ​ (6,292,945) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 19,888,084 ​ $ 398,971 ​ $ 363,424 ​ $ 20,650,479 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ 507,240 ​ $ 78,361 ​ $ — ​ $ 585,601 Amortization ​ ​ 465,500 ​ ​ 89,500 ​ ​ — ​ ​ 555,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ ​ 972,740 ​ ​ 167,861 ​ ​ — ​ ​ 1,140,601 Amortization ​ 1,146,567 ​ 172,000 ​ 39,646 ​ 1,358,213 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 2,119,307 ​ $ 339,861 ​ $ 39,646 ​ $ 2,498,814 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net book value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ $ 8,897,260 ​ $ 692,139 ​ $ — ​ $ 9,589,399 Balance, December 31, 2022 ​ 17,768,777 ​ 59,110 ​ 323,778 ​ 18,151,665 ​ ​ ​ ​ ​ ​ ​ Total Cost ​ Balance, December 31, 2020 ​ $ 3,707,650 Additions (note 5(a)) ​ 3,042,457 ​ ​ ​ ​ Balance, December 31, 2021 ​ 6,750,107 Additions (note 5(b)) ​ 15,328,219 ​ ​ ​ ​ Balance, December 31, 2022 ​ $ 22,078,326 ​ ​ ​ ​ Impairment ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ $ — Impairment ​ — ​ ​ ​ ​ Balance, December 31, 2021 ​ — Impairment (note 7 (c)) ​ (14,384,215) ​ ​ ​ ​ Balance, December 31, 2022 ​ $ (14,384,215) ​ ​ ​ ​ Net book value ​ ​ ​ ​ ​ Balance, December 31, 2021 ​ $ 6,750,107 Balance, December 31, 2022 ​ 7,694,111 ​

Right-of-use assets and lease_2

Right-of-use assets and leases liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Right-of-use assets and leases liabilities
Reconciliation of right-of-use assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS devices TMS Center locations Total Right-of-use assets, December 31, 2020 ​ $ 10,931,943 ​ $ 15,859,601 ​ $ 26,791,544 Additions to right-of-use assets ​ 3,842,354 ​ 2,502,583 ​ 6,344,937 Additions through business combinations (note 5 (a)) ​ ​ 1,765,732 ​ ​ 601,136 ​ ​ 2,366,868 Exercise of buy-out options into property, plant and equipment ​ (512,588) ​ — ​ (512,588) Depreciation on right-of-use assets ​ ​ (2,286,149) ​ ​ (3,184,906) ​ ​ (5,471,055) Right-of-use assets, December 31, 2021 ​ $ 13,741,292 ​ $ 15,778,414 ​ $ 29,519,706 8. Right-of-use assets and lease liabilities (continued): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS devices TMS Center locations Total Right-of-use assets, December 31, 2021 ​ $ 13,741,292 ​ $ 15,778,414 ​ $ 29,519,706 Additions to right-of-use assets ​ 2,642,421 ​ 5,115,076 ​ 7,757,497 Additions through business combinations (note 5(b)) ​ ​ 7,314,499 ​ ​ 16,336,366 ​ ​ 23,650,865 Exercise of buy-out options into property, plant and equipment ​ ​ (1,496,254) ​ ​ — ​ ​ (1,496,254) Depreciation on right-of-use assets ​ (2,853,867) ​ (4,739,925) ​ (7,593,792) Right-of-use assets, December 31, 2022 ​ $ 19,348,091 ​ $ 32,489,931 ​ $ 51,838,022 ​
Reconciliation of lease liabilities	​ ​ ​ ​ ​ ​ ​ ​ Lease liabilities, December 31, 2020 ​ $ 27,912,873 Additions to lease liability ​ 6,354,629 Additions through business combinations (note 5(a)) ​ ​ 2,366,868 Interest expense on lease liabilities ​ 2,881,189 Payments of lease liabilities ​ (8,481,872) ​ ​ ​ ​ Lease liabilities, December 31, 2021 ​ 31,033,687 Less current portion of lease liabilities ​ 6,557,690 ​ ​ ​ ​ Long term portion of lease liabilities ​ $ 24,475,997 ​ ​ ​ ​ ​ ​ ​ ​ Lease liabilities, December 31, 2021 ​ $ 31,033,687 Additions to lease liability ​ ​ 7,765,413 Additions through business combinations (note 5(b)) ​ ​ 23,500,474 Interest expense on lease liabilities ​ ​ 4,139,928 Payments of lease liabilities ​ ​ (13,513,880) ​ ​ ​ ​ Lease liabilities, December 31, 2022 ​ ​ 52,925,622 Less current portion of lease liabilities ​ ​ 11,123,391 ​ ​ ​ ​ Long term portion of lease liabilities ​ $ 41,802,231
Undiscounted cash flows for lease liabilities	​ ​ ​ ​ ​ ​ Total 2023 ​ $ 15,318,324 2024 ​ ​ 12,018,371 2025 ​ ​ 9,357,237 2026 ​ 7,888,419 2027 ​ 7,237,779 Thereafter ​ 18,646,473 ​ ​ ​ ​ Total minimum lease payments ​ 70,466,603 Less discounted cash flows ​ 17,540,981 ​ ​ ​ ​ Present value of minimum lease payments ​ $ 52,925,622

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts payable and accrued liabilities
Components of trade and other payables	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ 2022 2021 Accounts payable ​ $ 16,808,557 ​ $ 7,515,566 Accrued liabilities ​ 3,463,066 ​ 2,255,074 Total ​ $ 20,271,623 ​ $ 9,770,640

Loans payable (Tables)

Loans payable (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about borrowings [line items]
Schedule of undiscounted cash flows for bank loans	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Device ​ Credit ​ Promissory ​ ​ ​ ​ Loans (i) Facility (ii) notes (iii) Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ $ 152,627 ​ $ 5,741,611 ​ ​ — ​ $ 5,894,238 2024 ​ 60,247 ​ 5,658,909 ​ — ​ 5,719,156 2025 ​ 2,097 ​ 5,646,131 ​ 237,972 ​ 5,886,200 2026 ​ — ​ 31,270,777 ​ — ​ 31,270,777 2027 ​ — ​ 39,776,026 ​ — ​ 39,776,026 Thereafter ​ — ​ — ​ — ​ — Total cash payments ​ $ 214,971 ​ $ 88,093,454 ​ $ 237,972 ​ $ 88,546,397 ​ (i) TMS Device loans
Bank loans
Disclosure of detailed information about borrowings [line items]
Schedule of borrowings	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Device ​ Credit ​ Promissory ​ ​ ​ ​ Loans (i) Facility (ii) notes (iii) Total Total, December 31, 2021 ​ $ 54,149 ​ $ 13,512,484 ​ $ — ​ $ 13,566,633 Short Term ​ ​ 39,723 ​ ​ 474,269 ​ ​ — ​ 513,992 Long Term ​ $ 14,426 ​ $ 13,038,215 ​ $ — ​ $ 13,052,641 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total, December 31, 2022 ​ $ 201,345 ​ $ 52,036,483 ​ $ 166,325 ​ $ 52,404,153 Short Term ​ ​ 141,066 ​ ​ 2,214,175 ​ ​ 21,094 ​ ​ 2,376,335 Long Term ​ $ 60,279 ​ $ 49,822,308 ​ $ 145,231 ​ $ 50,027,818 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ TMS ​ ​ ​ ​ ​ Device ​ Credit ​ Promissory ​ ​ ​ ​ ​ Loans (i) ​ Facility (ii) ​ notes (iii) ​ Total ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total, December 31, 2021 ​ $ 54,149 ​ $ 13,512,484 ​ $ — ​ $ 13,566,633 Additions through business combinations (note 5(b)) ​ 244,522 ​ — ​ 157,296 ​ 401,818 Proceeds from bank loans ​ — ​ 55,000,000 ​ — ​ 55,000,000 Repayment of bank loans ​ (107,789) ​ (13,589,985) ​ — ​ (13,697,774) Interest expense ​ 10,463 ​ 4,446,859 ​ 9,029 ​ 4,446,351 Interest paid ​ — ​ (3,365,466) ​ — ​ (3,365,466) Conversion instrument ​ — ​ (892,950) ​ — ​ (892,950) Capitalized financing costs ​ — ​ (3,074,459) ​ — ​ (3,074,459) Total, December 31, 2022 ​ $ 201,345 ​ $ 52,036,483 ​ $ 166,325 ​ $ 52,404,153 ​
Non-controlling interest loans
Disclosure of detailed information about borrowings [line items]
Schedule of borrowings	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Non-controlling interest loans ​ $ 94,136 ​ $ 85,214 ​

Shareholder loan (Tables)

Shareholder loan (Tables)	12 Months Ended
	Dec. 31, 2022
Shareholder loan
Schedule of undiscounted cash flows for the shareholder loan	Undiscounted cash flows for the shareholder loan as at December 31, 2022, inclusive of principal and interest, are as follows: ​ ​ ​ ​ ​ ​ Total 2023 ​ $ 209,026 2024 ​ 2,246,063 2025 ​ — 2026 ​ — 2027 ​ — Thereafter ​ — Total cash payments ​ 2,455,089 ​

Other payables (Tables)

Other payables (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of oxford warrants	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ 2022 2021 Oxford warrants ​ $ 6,567 ​ $ 44,997 ​
Schedule of conversion instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Conversion instruments ​ $ 1,605,429 ​ $ — ​
Deferred Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of share units arrangement liability	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Deferred share units ​ $ 578,061 ​ $ 205,337 ​
Performance Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of share units arrangement liability	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Performance share units ​ $ 44,753 ​ $ 97,853 ​

Deferred and contingent consi_2

Deferred and contingent consideration (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred and contingent consideration
Summary of deferred and contingent consideration payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Deferred and contingent consideration ​ $ 1,000,000 ​ $ 1,250,000 ​ ​

Common shares (Tables)

Common shares (Tables)	12 Months Ended
	Dec. 31, 2022
Common shares.
Reconciliation of common shares outstanding	​ ​ ​ ​ ​ ​ ​ ​ ​ Total ​ ​ Number ​ amount December 31, 2019 11,683,689 ​ $ 50,185,756 Common share issuances: ​ ​ ​ Public offering 1,818,788 ​ 9,943,886 ​ ​ ​ ​ ​ ​ December 31, 2020 13,502,477 ​ ​ 60,129,642 Common share issuances: ​ Settlement of contingent consideration in shares ​ 231,011 ​ ​ 3,095,799 Private placement 2,353,347 ​ 23,221,195 Public offering 1,707,750 ​ 11,886,677 Exercise of stock options ​ 5,500 ​ ​ 46,875 Exercise of broker warrants ​ 1,800 ​ ​ 28,729 ​ ​ ​ ​ ​ ​ December 31, 2021 17,801,885 ​ $ 98,408,917 Common share issuances: ​ ​ ​ ​ ​ Success TMS Acquisition issuance ​ 11,634,660 ​ ​ 15,711,445 ​ ​ ​ ​ ​ ​ December 31, 2022 ​ 29,436,545 ​ $ 114,120,362 ​

Contributed surplus (Tables)

Contributed surplus (Tables)	12 Months Ended
	Dec. 31, 2022
Contributed surplus.
Reconciliation of share based compensation - options	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Number of ​ average ​ stock options exercise price Outstanding as at December 31, 2019 599,634 ​ $ 6.80 Granted 159,500 ​ 9.45 Exercised — ​ — Forfeited ​ (22,634) ​ ​ (7.50) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2020 736,500 ​ $ 7.35 Granted ​ 186,500 ​ ​ 14.16 Exercised ​ (5,500) ​ ​ (5.23) Forfeited ​ (20,000) ​ ​ (12.62) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2021 ​ 897,500 ​ $ 8.66 Forfeited ​ (132,833) ​ ​ (11.59) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2022 ​ 764,667 ​ $ 8.15 ​
Reconciliation of broker warrants	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Number of ​ average ​ broker warrants exercise price Outstanding as at December 31, 2019 213,638 ​ $ 11.10 Expired ​ (100,729) ​ ​ 10.00 ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2020 112,909 ​ $ 12.07 Exercised ​ (1,800) ​ ​ (12.07) Expired ​ (111,109) ​ ​ (12.07) ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2021 ​ — ​ $ — ​ ​ ​ ​ ​ ​ Outstanding as at December 31, 2022 ​ — ​ $ — ​

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income taxes.
Schedule of reconciliation of income tax expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Accounting Net Loss before income tax - Greenbrook TMS ​ $ (61,726,474) ​ $ (24,751,488) ​ $ (29,663,540) Accounting Net Loss before income tax - non-controlling interest ​ ​ (698,265) ​ ​ (108,430) ​ ​ (739,181) Accounting Net Loss before income tax ​ $ (62,424,739) ​ $ (24,859,918) ​ $ (30,402,721) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income tax provision at statutory rate 25.18% (December 31, 2021 - 25.38%, December 31, 2020 – 25.75%) ​ $ (15,718,549) ​ $ (6,309,447) ​ $ (7,828,701) Non-controlling interest ​ ​ 175,823 ​ 27,520 ​ 190,339 Non-deductible expenses and other permanent differences ​ ​ 20,207 ​ (786,853) ​ (4,202) Future rate differential ​ ​ 205,770 ​ 563,948 ​ (20,880) Change in unrecognized deferred tax assets ​ ​ 15,316,749 ​ 6,504,832 ​ 7,663,444 Income tax expense at effective rate ​ $ — ​ $ — ​ $ — ​
Schedule of deferred tax asset and liability	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Book value in excess of tax costs ​ $ (911,686) ​ $ (334,167) Property, plant and equipment ​ 911,686 ​ 334,167 Net deferred tax assets (liabilities) ​ $ — ​ $ — ​ The following temporary differences have not been recognized in the Company’s consolidated financial statements: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Non-capital loss carry-forward ​ 98,618,164 ​ 59,623,930 Other, including share-based compensation ​ 13,607,463 ​ 13,727,524 Intangible assets ​ 30,115,386 ​ 9,533,145 Unrecognized total deferred tax assets ​ $ 142,341,013 ​ $ 82,884,599

Risk management arising from _2

Risk management arising from financial instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Risk management arising from financial instruments
Schedule of accounts receivable balance aging analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, Days since service delivered ​ 2022 ​ 2021 0 - 90 ​ $ 7,341,725 ​ $ 5,572,950 91 - 180 ​ 2,666,631 ​ 1,278,967 181 - 270 ​ 2,024,644 ​ ​ 1,923,364 270+ ​ ​ 1,865,305 ​ ​ 2,222,108 Total accounts receivable ​ $ 13,898,305 ​ $ 10,997,389 ​

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related party transactions
Schedule of Compensation of key management personnel	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Salaries and bonuses ​ $ 1,921,684 ​ $ 2,416,964 ​ $ 1,973,250 Share-based compensation ​ 60,476 ​ 310,806 ​ 192,160 Performance share units ​ ​ (53,100) ​ ​ 97,853 ​ ​ — Total ​ $ 1,929,060 ​ $ 2,825,623 ​ $ 2,165,410 ​

Basic and diluted loss per sh_2

Basic and diluted loss per share (Tables)	12 Months Ended
	Dec. 31, 2022
Basic and diluted loss per share
Earnings per share calculation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Net loss attributable to the common shareholders of: ​ ​ ​ Greenbrook TMS ​ $ (61,726,474) ​ $ (24,751,487) ​ $ (29,663,540) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average common shares outstanding: ​ ​ ​ Basic and diluted ​ 23,235,655 ​ 15,423,870 ​ 12,799,876 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loss per share: ​ ​ ​ Basic and diluted ​ $ (2.66) ​ $ (1.60) ​ $ (2.32) ​

Non-controlling interest (Table

Non-controlling interest (Tables)	12 Months Ended
	Dec. 31, 2022
Non-controlling interest.
Subsidiaries included in consolidated financial results	​ ​ ​ ​ ​ ​ ​ ​ Year Ownership Name ​ incorporated ​ interest Greenbrook TMS Tampa LLC 2020 80 % ​
Consolidated amounts for subsidiaries	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, December 31, ​ 2022 2021 2020 Cash ​ $ 580,056 ​ $ 1,885,606 ​ $ 2,258,199 Accounts receivable, net ​ ​ 4,389,076 ​ 6,374,010 ​ 6,326,473 Prepaid expenses and other ​ ​ 483,082 ​ 345,239 ​ 273,295 Property, plant and equipment ​ ​ 1,085,006 ​ 1,013,161 ​ 926,243 Right-of-use assets ​ ​ 9,124,023 ​ 9,939,726 ​ 9,445,773 Account payable and accrued liabilities ​ ​ 1,666,756 ​ 993,848 ​ 1,184,246 Lease liabilities ​ ​ 10,008,346 ​ 10,588,519 ​ 9,822,224 Loans payable ​ ​ 15,262,520 ​ 12,431,803 ​ 9,998,536 Shareholder's equity (deficit) attributable to the shareholders of Greenbrook TMS ​ ​ (9,023,100) ​ (3,718,322) ​ (1,382,465) Shareholder's equity (deficit) attributable to non-controlling interest ​ ​ (1,240,632) ​ (542,367) ​ (433,937) Distributions paid to non-controlling interest ​ ​ (1,838,380) ​ (1,518,130) ​ (1,010,130) Partnership buyout ​ ​ (496,659) ​ ​ — ​ ​ — Subsidiary investment by non-controlling interest ​ ​ — ​ 270,885 ​ 45,716 Historical subsidiary investment by non-controlling interest ​ ​ 1,322,392 ​ 1,051,507 ​ 1,005,791 ​ The following table summarizes the aggregate financial information for the above-noted entities for the years ended December 31, 2022, December 31, 2021 and December 31, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31 ​ ​ 2022 ​ 2021 ​ 2020 Revenue ​ $ 23,126,027 ​ $ 25,429,479 ​ $ 20,119,714 Net (loss) income attributable to the shareholders of Greenbrook TMS ​ (3,934,970) ​ (2,019,797) ​ (3,128,682) Net (loss) income attributable to non-controlling interest ​ (698,265) ​ (108,430) ​ (739,181)

Expenses by nature (Tables)

Expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2022
Expenses by nature
Components of other regional and center support costs	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Salaries and bonuses ​ $ 16,651,595 ​ $ 12,278,518 ​ $ 9,798,901 Marketing expenses ​ 10,807,453 ​ ​ 6,765,806 ​ ​ 6,446,798 Total ​ $ 27,459,048 ​ $ 19,044,324 ​ $ 16,245,699
Components of corporate, general and administrative costs	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, December 31, ​ ​ 2022 ​ 2021 ​ 2020 Salaries and bonuses ​ $ 16,185,688 ​ $ 13,145,385 ​ $ 10,195,949 Marketing expenses ​ 628,145 ​ 623,560 ​ 1,030,196 Professional and legal fees ​ 2,870,499 ​ 3,435,653 ​ 2,603,597 Computer supplies and software ​ 2,342,103 ​ 1,386,318 ​ 859,100 Transaction costs (note 5) ​ 1,265,225 ​ 426,006 ​ — Travel, meals and entertainment ​ 275,254 ​ 211,704 ​ 165,217 Conversion instrument ​ ​ 712,479 ​ ​ — ​ ​ — Deferral payment expense (note 13) ​ ​ — ​ ​ 300,000 ​ ​ — Insurance ​ ​ 879,401 ​ ​ 569,471 ​ ​ 128,281 Other ​ 1,077,909 ​ 568,857 ​ 163,021 Total ​ $ 26,236,703 ​ $ 20,666,954 ​ $ 15,145,361 ​

Basis of preparation - Going co

Basis of preparation - Going concern (Details) - USD ($)			1 Months Ended	12 Months Ended
	Mar. 20, 2023	Jul. 14, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 29, 2021	Dec. 31, 2019
Basis of preparation
Cash flow from operating activities				$ 13,211,417	$ 16,339,266	$ 7,948,248
Cash balance, excluding restricted cash				1,623,957	10,699,679	17,756,742		$ 6,673,205
Working capital				18,104,352	$ 6,333,702
Proceeds from bank loans				55,000,000
Subsequent Debt Financing
Basis of preparation
Proceeds from bank loans	$ 7,750,000
Credit Facility
Basis of preparation
Borrowing limit							$ 30,000,000
Proceeds from bank loans				$ 55,000,000
Amount repaid to Madryn credit facility		$ 15,446,546
Term Loan
Basis of preparation
Borrowing limit						$ 15,000,000
Madryn Credit Facility
Basis of preparation
Borrowing limit		75,000,000
Proceeds from bank loans		55,000,000
Maximum additional permissible draw amount		20,000,000
Various loans held
Basis of preparation
Amount repaid to Madryn credit facility		$ 15,154,845
Unsecured notes | Subsequent Debt Financing
Basis of preparation
Proceeds from bank loans			$ 1,750,000

Basis of preparation - Addition

Basis of preparation - Additional information (Details) - shares shares in Millions	Feb. 01, 2021	Jan. 12, 2021
Basis of preparation
Decreased in number of Shares issued and outstanding	13.5	67.5

Significant accounting polici_4

Significant accounting policies - Useful lives of property, plant and equipment (Details)	12 Months Ended
	Dec. 31, 2022
Furniture and equipment
Property, plant and equipment:
Useful life	5 years
Leasehold improvements
Property, plant and equipment:
Useful life	5 years
TMS devices
Property, plant and equipment:
Useful life	10 years

Significant accounting polici_5

Significant accounting policies - Useful lives of intangible assets (Details)	12 Months Ended
	Dec. 31, 2022
Covenants not to compete
Intangible assets:
Useful life of intangible assets	5 years
Management services agreement
Intangible assets:
Useful life of intangible assets	15 years
Software
Intangible assets:
Useful life of intangible assets	5 years

Significant accounting polici_6

Significant accounting policies - Additional information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Significant accounting policies
Number of reportable segments | segment	1
Bad debt expense | $	$ 0	$ 0	$ 0

Business acquisitions (Details)

Business acquisitions (Details)				6 Months Ended	12 Months Ended
	Jul. 14, 2022 USD ($) Center item shares	Jan. 01, 2022 USD ($)	Oct. 01, 2021 USD ($) Center	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 26, 2021 USD ($)	Dec. 31, 2020 USD ($)
Business acquisitions:
Deferred consideration funds held in escrow account								$ 1,274,402
Earn-out consideration payable							$ 7,223,630
Deferred and contingent consideration payable				$ 1,000,000	$ 1,000,000	$ 1,250,000
Revenue on a pro forma basis as if the Company acquired as at January 1, 2022		$ 85,303,120
Loss on a pro forma basis as if the Company acquired as at January 1, 2022		$ (81,616,869)
Achieve TMS East/Central
Business acquisitions:
Initial aggregate purchase price			$ 7,905,700
Cash Paid			6,655,700
Deferred consideration funds held in escrow account			1,250,000	250,000	250,000
Earn-out consideration payable			$ 0	0	0	0
Term of agreement			12 months
Deferred and contingent consideration payable						$ 1,250,000
Restricted cash				1,000,000	1,000,000
Number of TMS Centers acquired | Center			17
Cash and cash equivalents recognised as of acquisition date				69,769	69,769
Achieve TMS East/Central | Covenants not to compete
Business acquisitions:
Term of agreement			5 years
Achieve TMS East/Central | Achieve TMS CGU
Business acquisitions:
Earn-out consideration payable			$ 2,500,000
Success TMS
Business acquisitions:
Number of TMS Centers acquired | Center	47
Number of common shares issued	8,725,995
Value of common shares issued	$ 11,783,584
Number of additional common shares issued | shares	2,908,665
Share issuance, held in escrow	$ 3,927,861
Number of companies pro forma revenue contribution considered for purchase price consideration | item	2
Percentage of purchase price consideration on total issued and outstanding common shares of the Company on a post-acquisition basis	40%
Consolidated revenue				13,797,864
Consolidated loss				$ (6,844,682)
Cash and cash equivalents recognised as of acquisition date	$ 688,958
Success TMS | Corporate, general and administrative expense
Business acquisitions:
Transaction costs					$ 1,265,225

Business acquisitions - Allocat

Business acquisitions - Allocation of purchase price (Details) - USD ($)	Dec. 31, 2022	Jul. 14, 2022	Oct. 01, 2021
Achieve TMS East/Central
Purchase consideration
Cash paid, net of cash acquired			$ 6,585,931
Deferred and contingent consideration			1,250,000
Working capital adjustment			(104,052)
Purchase consideration			7,731,879
Net assets acquired
Current assets, excluding cash acquired			460,070
Cash acquired	$ 69,769
Property, plant and equipment			57,544
Right-of-use assets			2,366,868
Accounts payable and accrued liabilities			(228,193)
Current lease liabilities			(1,152,426)
Long-term lease liabilities			(1,214,441)
Net assets acquired			4,689,422
Goodwill			3,042,457
Achieve TMS East/Central | Covenants not to compete
Net assets acquired
Intangible assets			550,000
Achieve TMS East/Central | Management services agreement
Net assets acquired
Intangible assets			$ 3,850,000
Success TMS
Purchase consideration
Share issuance		$ 11,783,584
Share issuance, held in escrow		3,927,861
Purchase consideration		15,711,445
Net assets acquired
Cash acquired		688,958
Accounts receivable, net		3,728,255
Prepaid expenses and other		804,416
Property, plant and equipment		829,049
Right-of-use assets		23,650,865
Accounts payable and accrued liabilities		(4,890,405)
Deferred grant income		(225,559)
Loans payable		(14,836,324)
Shareholder loan		(2,078,979)
Lease liabilities		(23,500,474)
Net assets acquired		383,226
Goodwill		15,328,219
Success TMS | Management services agreement
Net assets acquired
Intangible assets		15,850,000
Success TMS | Software
Net assets acquired
Intangible assets		$ 363,424

Property, plant and equipment_2

Property, plant and equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, plant and equipment:
Balance, beginning of period	$ 1,925,056
Additions through business combinations	23,650,865	$ 2,366,868
Balance, end of period	3,719,621	1,925,056
Cost
Property, plant and equipment:
Balance, beginning of period	2,831,228	2,484,610
Additions	1,530,120	544,127
Additions through business combinations	829,049	57,544
Asset disposal	(74,184)	(255,053)
Balance, end of period	5,116,213	2,831,228
Furniture and equipment
Property, plant and equipment:
Balance, beginning of period	35,249
Balance, end of period	12,130	35,249
Furniture and equipment | Cost
Property, plant and equipment:
Balance, beginning of period	115,604	175,416
Asset disposal		(59,812)
Balance, end of period	115,604	115,604
Leasehold improvements
Property, plant and equipment:
Balance, beginning of period	122,922
Balance, end of period	248,795	122,922
Leasehold improvements | Cost
Property, plant and equipment:
Balance, beginning of period	179,399	183,103
Additions	33,866
Additions through business combinations	131,071
Asset disposal		(3,704)
Balance, end of period	344,336	179,399
TMS devices
Property, plant and equipment:
Balance, beginning of period	1,766,885
Balance, end of period	3,458,696	1,766,885
TMS devices | Cost
Property, plant and equipment:
Balance, beginning of period	2,536,225	2,126,091
Additions	1,496,254	544,127
Additions through business combinations	697,978	57,544
Asset disposal	(74,184)	(191,537)
Balance, end of period	$ 4,656,273	$ 2,536,225

Property, plant and equipment -

Property, plant and equipment - Accumulated depreciation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	$ (1,925,056)
Balance, end of period	(3,719,621)	$ (1,925,056)
Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	906,172	793,274
Depreciation	564,604	367,951
Asset disposal	74,184	255,053
Balance, end of period	1,396,592	906,172
Furniture and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	(35,249)
Balance, end of period	(12,130)	(35,249)
Furniture and equipment | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	80,355	112,176
Depreciation	23,119	27,991
Asset disposal		59,812
Balance, end of period	103,474	80,355
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	(122,922)
Balance, end of period	(248,795)	(122,922)
Leasehold improvements | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	56,477	30,884
Depreciation	39,064	29,297
Asset disposal		3,704
Balance, end of period	95,541	56,477
TMS devices
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	(1,766,885)
Balance, end of period	(3,458,696)	(1,766,885)
TMS devices | Accumulated amortization
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of period	769,340	650,214
Depreciation	502,421	310,663
Asset disposal	74,184	191,537
Balance, end of period	$ 1,197,577	$ 769,340

Intangible assets and goodwil_2

Intangible assets and goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	$ 9,589,399
Balance, end of period	18,151,665	$ 9,589,399
Cost
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	10,730,000	6,330,000
Additions	16,213,424	4,400,000
Impairment loss	(6,292,945)
Balance, end of period	20,650,479	10,730,000
Accumulated depreciation
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	(1,140,601)	(585,601)
Amortization	1,358,213	555,000
Balance, end of period	(2,498,814)	(1,140,601)
Management services agreement
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	8,897,260
Balance, end of period	17,768,777	8,897,260
Management services agreement | Cost
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	9,870,000	6,020,000
Additions	15,850,000	3,850,000
Impairment loss	(5,831,916)
Balance, end of period	19,888,084	9,870,000
Management services agreement | Accumulated depreciation
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	(972,740)	(507,240)
Amortization	1,146,567	465,500
Balance, end of period	(2,119,307)	(972,740)
Covenant not to complete
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	692,139
Balance, end of period	59,110	692,139
Covenant not to complete | Cost
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	860,000	310,000
Additions		550,000
Impairment loss	(461,029)
Balance, end of period	398,971	860,000
Covenant not to complete | Accumulated depreciation
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, beginning of period	(167,861)	(78,361)
Amortization	172,000	89,500
Balance, end of period	(339,861)	(167,861)
Software
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Balance, end of period	323,778
Software | Cost
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Additions	363,424	$ 0
Balance, end of period	363,424
Software | Accumulated depreciation
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Amortization	39,646
Balance, end of period	$ (39,646)

Intangible assets and goodwil_3

Intangible assets and goodwill - Accumulated amortization (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill at beginning of period	$ 6,750,107
Goodwill at end of period	7,694,111	$ 6,750,107
Achieve
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill at beginning of period	6,750,107
Goodwill at end of period	7,694,111	6,750,107
Cost | Achieve
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill at beginning of period	6,750,107	3,707,650
Additions	15,328,219	3,042,457
Goodwill at end of period	22,078,326	6,750,107
Impairment | Achieve
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill at beginning of period		0
Impairment loss	(14,384,215)	$ 0
Goodwill at end of period	$ (14,384,215)

Intangible assets and goodwil_4

Intangible assets and goodwill - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible assets:
Goodwill	$ 7,694,111	$ 6,750,107
Impairment charges on intangible assets		0	$ 0
Impairment loss	20,677,160
Greenbrook CGU
Intangible assets:
Goodwill	$ 0	$ 0
Achieve TMS East/Central CGU
Intangible assets:
Budgeted revenue growth rate	0%
EBITDA margin	10%
Perpetuity growth rate	2%
Weighted average cost of capital discount rate	12.10%
Goodwill	$ 3,042,457
Achieve TMS East/Central CGU | Management services agreement
Intangible assets:
Impairment charges on intangible assets	$ 3,485,621
Achieve TMS West CGU
Intangible assets:
Budgeted revenue growth rate	8%
EBITDA margin	11%
Perpetuity growth rate	2%
Weighted average cost of capital discount rate	12.10%
Goodwill	$ 3,707,650
Impairment charges on intangible assets	3,707,650
Achieve TMS West CGU | Management services agreement
Intangible assets:
Impairment charges on intangible assets	2,346,295
Achieve TMS West CGU | Non-compete agreement
Intangible assets:
Impairment charges on intangible assets	$ 53,619
Success TMS CGU
Intangible assets:
Budgeted revenue growth rate	5%
EBITDA margin	6%
Perpetuity growth rate	2%
Weighted average cost of capital discount rate	8%
Goodwill	$ 15,328,219
Success TMS CGU | Goodwill
Intangible assets:
Impairment loss	7,634,108
Achieve TMS CGU
Intangible assets:
Impairment charges on intangible assets	20,677,160
Achieve TMS East/Central | Goodwill
Intangible assets:
Impairment loss	3,042,457
Achieve TMS East/Central | Non-compete agreement
Intangible assets:
Impairment loss	$ 407,410

Right-of-use assets and lease_3

Right-of-use assets and leases liabilities - Right-of-use assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Right-of-use assets
Right-of-use assets, beginning of period	$ 29,519,706	$ 26,791,544
Additions to right-of-use assets	7,757,497	6,344,937
Additions through business combinations	23,650,865	2,366,868
Exercise of buy-out options into property, plant and equipment	(1,496,254)	(512,588)
Depreciation on right-of-use assets	(7,593,792)	(5,471,055)
Right-of-use assets, end of period	51,838,022	29,519,706
TMS devices
Right-of-use assets
Right-of-use assets, beginning of period	13,741,292	10,931,943
Additions to right-of-use assets	2,642,421	3,842,354
Additions through business combinations	7,314,499	1,765,732
Exercise of buy-out options into property, plant and equipment	(1,496,254)	(512,588)
Depreciation on right-of-use assets	(2,853,867)	(2,286,149)
Right-of-use assets, end of period	19,348,091	13,741,292
TMS Center locations
Right-of-use assets
Right-of-use assets, beginning of period	15,778,414	15,859,601
Additions to right-of-use assets	5,115,076	2,502,583
Additions through business combinations	16,336,366	601,136
Depreciation on right-of-use assets	(4,739,925)	(3,184,906)
Right-of-use assets, end of period	$ 32,489,931	$ 15,778,414

Right-of-use assets and lease_4

Right-of-use assets and leases liabilities - Lease liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Right-of-use assets and leases liabilities
Incremental borrowing rate	12%	10%	10%
Lease liabilities, beginning of period	$ 31,033,687	$ 27,912,873
Additions to lease liability	7,765,413	6,354,629
Additions through business combinations	23,500,474	2,366,868
Interest expense on lease liabilities	4,139,928	2,881,189
Payments of lease liabilities	(13,513,880)	(8,481,872)
Lease liabilities, end of period	52,925,622	31,033,687
Less current portion of lease liabilities	11,123,391	6,557,690
Long term portion of lease liabilities	$ 41,802,231	$ 24,475,997

Right-of-use assets and lease_5

Right-of-use assets and leases liabilities - Undiscounted cash flows for lease liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Undiscounted cash flows for lease liabilities
Total minimum lease payments	$ 70,466,603
Less discounted cash flows	17,540,981
Present value of minimum lease payments	52,925,622	$ 31,033,687	$ 27,912,873
2023
Undiscounted cash flows for lease liabilities
Total minimum lease payments	15,318,324
2024
Undiscounted cash flows for lease liabilities
Total minimum lease payments	12,018,371
2025
Undiscounted cash flows for lease liabilities
Total minimum lease payments	9,357,237
2026
Undiscounted cash flows for lease liabilities
Total minimum lease payments	7,888,419
2027
Undiscounted cash flows for lease liabilities
Total minimum lease payments	7,237,779
Thereafter
Undiscounted cash flows for lease liabilities
Total minimum lease payments	$ 18,646,473

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounts payable and accrued liabilities
Accounts payable	$ 16,808,557	$ 7,515,566
Accrued liabilities	3,463,066	2,255,074
Total	$ 20,271,623	$ 9,770,640

Loans payable - Bank Loans (Det

Loans payable - Bank Loans (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Bank loans	$ 52,404,153	$ 13,566,633
Bank loans
Disclosure of detailed information about borrowings [line items]
Bank loans	52,404,153	13,566,633
Short Term	2,376,335	513,992
Long Term	50,027,818	13,052,641
Device Loans
Disclosure of detailed information about borrowings [line items]
Bank loans	201,345	54,149
Short Term	141,066	39,723
Long Term	60,279	14,426
Credit Facility
Disclosure of detailed information about borrowings [line items]
Bank loans	52,036,483	13,512,484
Short Term	2,214,175	474,269
Long Term	49,822,308	13,038,215
Promissory notes
Disclosure of detailed information about borrowings [line items]
Bank loans	166,325	$ 0
Short Term	21,094
Long Term	$ 145,231

Loans payable - Undiscounted ca

Loans payable - Undiscounted cash flows for bank loans (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Undiscounted cash flows for bank loans
Beginning balance	$ 13,566,633
Additions through business combinations	401,818
Proceeds from bank loans	55,000,000
Repayment of bank loans	13,697,774
Interest expense	4,446,351
Interest paid	(3,365,466)
Conversion instrument	(892,950)
Capitalized financing costs	(3,074,459)
Ending balance	52,404,153
Total cash payments	88,546,397
Bank loans
Undiscounted cash flows for bank loans
Beginning balance	13,566,633
Ending balance	52,404,153
Device Loans
Undiscounted cash flows for bank loans
Beginning balance	54,149
Additions through business combinations	244,522
Repayment of bank loans	107,789
Interest expense	10,463
Ending balance	201,345
Total cash payments	214,971
Credit Facility
Undiscounted cash flows for bank loans
Beginning balance	13,512,484
Proceeds from bank loans	55,000,000
Repayment of bank loans	13,589,985
Interest expense	4,446,859
Interest paid	(3,365,466)
Conversion instrument	(892,950)
Capitalized financing costs	(3,074,459)
Ending balance	52,036,483
Total cash payments	88,093,454
Promissory notes
Undiscounted cash flows for bank loans
Beginning balance	0
Additions through business combinations	157,296
Interest expense	9,029
Ending balance	166,325
Total cash payments	237,972
2023
Undiscounted cash flows for bank loans
Total cash payments	5,894,238
2023 | Device Loans
Undiscounted cash flows for bank loans
Total cash payments	152,627
2023 | Credit Facility
Undiscounted cash flows for bank loans
Total cash payments	5,741,611
2024
Undiscounted cash flows for bank loans
Total cash payments	5,719,156
2024 | Device Loans
Undiscounted cash flows for bank loans
Total cash payments	60,247
2024 | Credit Facility
Undiscounted cash flows for bank loans
Total cash payments	5,658,909
2025
Undiscounted cash flows for bank loans
Total cash payments	5,886,200
2025 | Device Loans
Undiscounted cash flows for bank loans
Total cash payments	2,097
2025 | Credit Facility
Undiscounted cash flows for bank loans
Total cash payments	5,646,131
2025 | Promissory notes
Undiscounted cash flows for bank loans
Total cash payments	237,972
2026
Undiscounted cash flows for bank loans
Total cash payments	31,270,777
2026 | Credit Facility
Undiscounted cash flows for bank loans
Total cash payments	31,270,777
2027
Undiscounted cash flows for bank loans
Total cash payments	39,776,026
2027 | Credit Facility
Undiscounted cash flows for bank loans
Total cash payments	$ 39,776,026

Loans payable - Additional Info

Loans payable - Additional Information (Details)		12 Months Ended
	Jul. 14, 2022 USD ($) installment item $ / shares	Dec. 31, 2022 USD ($) company	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($) Institution	Oct. 29, 2021 USD ($)
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate		12%	10%	10%
Repayments		$ 30,682,305	$ 174,536	$ 84,634
Carrying amount		52,404,153	13,566,633
Proceeds from bank loans		55,000,000
Loss on extinguishment of loans		(2,331,917)
Bank loans
Disclosure of detailed information about borrowings [line items]
Carrying amount		52,404,153	13,566,633
Device Loans
Disclosure of detailed information about borrowings [line items]
Repayments		107,789	62,036	84,634
Carrying amount		201,345	54,149
2018 TMS Device Loans
Disclosure of detailed information about borrowings [line items]
Number of banking institutions from whom loans were assumed | Institution						4
Monthly blended interest and capital payment						$ 1,575
2019 TMS Device Loans
Disclosure of detailed information about borrowings [line items]
Number of banking institutions from whom loans were assumed					2
Monthly blended interest and capital payment					$ 1,756
2022 TMS Device Loans
Disclosure of detailed information about borrowings [line items]
Monthly blended interest and capital payment		$ 1,538
Number of financing companies from which loans are assumed | company		3
Paycheck protection program loan
Disclosure of detailed information about borrowings [line items]
Monthly blended interest and capital payment			$ 172,145
Amount of loan				3,080,760
Deferral period for loans			16 months
Value of notes				3,080,760
Gain on forgiveness of Loan, Net accrued interest			$ 47,836
Gain on forgiveness of Loan, Principal balance			3,080,760
Promissory notes
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate	5%
Amount of loan	$ 200,000
Carrying amount		$ 166,325	0
Interest expense		9,030	0
Amount repaid		0	0
Number of notes assumed | item	2
Value of notes	$ 200,000
Interest rate used for fair value (in percent)	12%
Credit Facility
Disclosure of detailed information about borrowings [line items]
Carrying amount		52,036,483	13,512,484
Transaction costs incurred			1,831,917
Maximum borrowing capacity							$ 30,000,000
Proceeds from bank loans		$ 55,000,000
Amount repaid to Madryn credit facility	$ 15,446,546
Amount repaid for existing loan	14,838,546
Amount repaid for prepayment fees	608,000
Loss on extinguishment of loans	(1,831,917)
Credit Facility | 30-day LIBOR
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate		1.50%
Spread on variable rate		9%
Madryn Credit Facility
Disclosure of detailed information about borrowings [line items]
Amount of loan	55,000,000
Carrying amount		$ 52,036,483	0	0
Amortization of deferred transaction costs		$ 358,754	$ 0	$ 0
Maximum borrowing capacity	75,000,000
Spread on variable rate		9%
Percentage of principal amount outstanding amortized		5,000,000%
Proceeds from bank loans	55,000,000
Maximum additional permissible draw amount	$ 20,000,000
Floor rate (in percent)		1.50%
Maturity term (in months)	63 months
Term of interest-only payments (in years)	4 years
Number of equal 3-month installments for due of borrowings | installment	5
Term of periodic payment of installments	3 months
Transaction costs		$ 3,074,459
Maximum outstanding principal amount to be converted	$ 5,000,000
Conversion price | $ / shares	$ 1.90
Value of notes	$ 55,000,000
Various loans held
Disclosure of detailed information about borrowings [line items]
Amount repaid to Madryn credit facility	15,154,845
Loss on extinguishment of loans	$ (500,000)
Average | 2018 TMS Device Loans
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate						10%
Average | 2019 TMS Device Loans
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate					13%
Average | 2022 TMS Device Loans
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate		9.30%

Loans payable - Non-controlling

Loans payable - Non-controlling interest loans (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Incremental borrowing rate	12%	10%	10%
Non-controlling interest loans
Disclosure of detailed information about borrowings [line items]
Current borrowings	$ 94,136	$ 85,214
Incremental borrowing rate	10%

Shareholder loan_ (Details)

Shareholder loan: (Details) - USD ($)		12 Months Ended
	Jul. 14, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shareholder loan:
Interest rate (in percent)		12%	10%	10%
Carrying amount		$ 52,404,153	$ 13,566,633
Promissory notes
Shareholder loan:
Value of notes	$ 200,000
Interest rate (in percent)	5%
Interest rate used for fair value (in percent)	12%
Carrying amount		166,325	0
Interest expense		9,030	0
Amount repaid		0	0
Promissory notes | Benjamin Klein
Shareholder loan:
Value of notes	$ 2,090,264
Interest rate (in percent)	10%
Interest rate used for fair value (in percent)	12%
Carrying amount		2,112,438	0	$ 0
Interest expense		117,667	0	0
Amount repaid		$ 84,208	$ 0	$ 0

Shareholder loan - Undiscounted

Shareholder loan - Undiscounted cash flows for the shareholder loan (Details) - Promissory notes - Benjamin Klein	Dec. 31, 2022 USD ($)
Shareholder loan:
Total cash payments	$ 2,455,089
2023
Shareholder loan:
Total cash payments	209,026
2024
Shareholder loan:
Total cash payments	$ 2,246,063

Other payables - Lender warrant

Other payables - Lender warrants (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 shares	Dec. 31, 2022 $ / shares
Disclosure of detailed information about borrowings [line items]
Value of warrants	$ 2,234,810	$ 348,187
Warrants issued | shares	0	0	0
Lender Warrants
Disclosure of detailed information about borrowings [line items]
Value of warrants	$ 6,567	$ 44,997
Warrants issued | shares	51,307
Number of shares each warrant converts into | shares	1
Exercise price of warrant | $ / shares				$ 11.20
Change in fair value of the lender warrants	$ 38,430	205,894
Oxford Warrants | Credit Facility
Disclosure of detailed information about borrowings [line items]
Value of warrants	$ 6,567	$ 44,997

Other payables - DSU's & PSU's

Other payables - DSU's & PSU's (Details)		12 Months Ended
	Aug. 05, 2021	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	May 06, 2021
Deferred Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding value		$ 578,061	$ 205,337
Minimum percentage of annual retainer to be received in share units plan				50%
Period for settlement from elected redemption date		10 days
Number of share units granted		246,610	48,491
Value of shares granted		$ 580,000	$ 357,885
Expenses recognized during the period		578,061	205,337
Deferred Share Units | Corporate, general and administrative expense
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expenses recognized during the period		372,724	205,337
Performance Share Units
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding value		44,753	97,853
Number of share units granted	38,647
Expenses recognized during the period		44,753	97,853
Change in fair value of PSUs		$ (53,100)	$ 97,853
Number of units expected to be vested on vesting date | shares		23,188	23,188
Restricted Shares Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Issuance of RSU | shares			0

Other payables - Conversion ins

Other payables - Conversion instruments (Details) - Madryn Credit Facility - USD ($)	Dec. 31, 2022	Jul. 14, 2022	Dec. 31, 2021
Other payables
Conversion instruments	$ 1,605,429	$ 892,950	$ 0
Maximum outstanding principal amount to be converted		$ 5,000,000
Conversion price		$ 1.90
Change in Fair Value of Converted Instruments	$ 712,479		$ 0

Deferred and contingent consi_3

Deferred and contingent consideration (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred and contingent consideration
Deferred and contingent consideration	$ 1,000,000	$ 1,250,000

Deferred and contingent consi_4

Deferred and contingent consideration - Additional Information (Details) - USD ($)			12 Months Ended
	Jun. 28, 2021	Mar. 26, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred and contingent consideration
Deferred and contingent consideration payable			$ 1,000,000	$ 1,250,000
Earn-out consideration payable		$ 7,223,630
Payment of earn-out consideration		2,780,590
Deferred earn-out consideration payable in cash	$ 4,443,040
Additional earn-out cash consideration	300,000
Deferred consideration funds held in escrow account					$ 1,274,402
Deferred and contingent consideration paid			250,000	8,273,630	224,402
Remaining balance in deferred consideration funds held in escrow account					$ 1,050,000
Deferred and contingent consideration			1,000,000	1,250,000
Achieve
Deferred and contingent consideration
Earn-out consideration payable		10,319,429
Aggregate value of shares issued in earn-out		$ 3,095,799
Number of shares issued in earn-out		231,011
Deferred earn-out consideration payable in cash	$ 4,443,040
Achieve TMS East/Central Acquisition
Deferred and contingent consideration
Deferred and contingent consideration payable			1,000,000	1,250,000
Amount of restricted cash held in escrow released			250,000	1,250,000
Deferred and contingent consideration			1,000,000	1,250,000
Achieve TMS West Acquisition
Deferred and contingent consideration
Deferred and contingent consideration payable			0	0
Deferred and contingent consideration			$ 0	$ 0

Common shares - Narrative (Deta

Common shares - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Total Amount
Balance, beginning of period	$ 16,589,332
Balance, end of period	$ (30,596,425)
Preferred Shares
Common shares
Shares issued	0	0
Shares outstanding	0	0
Number of Shares
Balance, beginning of period (in shares)	0
Balance, end of period (in shares)	0
Common Shares
Common shares
Shares outstanding	29,436,545	17,801,885	13,502,477	11,683,689
Number of Shares
Balance, beginning of period (in shares)	17,801,885
Balance, end of period (in shares)	29,436,545
Total Amount
Balance, beginning of period	$ 98,408,917
Balance, end of period	$ 114,120,362

Common shares - Reconciliation

Common shares - Reconciliation of Shares Outstanding (Details) - USD ($)				12 Months Ended
	Sep. 27, 2021	Jun. 14, 2021	May 21, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total amount (in dollars)
Balance, beginning of period				$ 16,589,332	$ 2,883,742	$ 22,946,133
Share issuances (in dollars)				15,711,445	38,203,671	9,943,886
Exercise of stock options (in dollars)					28,750
Balance, end of period				$ (30,596,425)	$ 16,589,332	$ 2,883,742
Common Shares
Number of Shares
Balance, beginning of period (in shares)				17,801,885	13,502,477	11,683,689
Settlement of contingent consideration in shares					231,011
Exercise of stock options (shares)					5,500
Exercise of broker warrants					1,800
Balance, end of period (in shares)				29,436,545	17,801,885	13,502,477
Total amount (in dollars)
Balance, beginning of period				$ 98,408,917	$ 60,129,642	$ 50,185,756
Settlement of contingent consideration in shares (in dollars)					3,095,799
Exercise of stock options (in dollars)					46,875
Exercise of broker warrants (in dollars)					28,729
Balance, end of period				$ 114,120,362	$ 98,408,917	$ 60,129,642
Common Shares | Private placement
Number of Shares
Share issuances		2,353,347			2,353,347
Total amount (in dollars)
Share issuances (in dollars)					$ 23,221,195
Common Shares | Public offering
Number of Shares
Share issuances	1,707,750		1,818,788		1,707,750	1,818,788
Issuance of common shares - acquisition (shares)				11,634,660
Total amount (in dollars)
Share issuances (in dollars)					$ 11,886,677	$ 9,943,886
Acquisition purchase price consideration (in dollars)				$ 15,711,445

Common shares - Share Issuance

Common shares - Share Issuance Offerings (Details)					12 Months Ended
	Sep. 27, 2021 USD ($) $ / shares shares	Jun. 14, 2021 USD ($) $ / shares shares	May 21, 2020 USD ($) shares	May 21, 2020 CAD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares
Common shares
Aggregate gross proceeds					$ 35,107,872	$ 9,943,886
Public offering | Common Shares
Common shares
Share issuances | shares	1,707,750		1,818,788	1,818,788	1,707,750	1,818,788
Offering price | (per share)	$ 7.75			$ 8.25
Aggregate gross proceeds	$ 13,235,062		$ 10,767,589	$ 15,005,001
Incurred transaction costs	$ 1,348,385		$ 823,703
Private placement | Common Shares
Common shares
Share issuances | shares		2,353,347			2,353,347
Offering price | $ / shares		$ 10
Aggregate gross proceeds		$ 23,533,470
Incurred transaction costs		$ 312,275

Common shares - Share Issuanc_2

Common shares - Share Issuance Acquisition (Details)			12 Months Ended
	Jul. 14, 2022 USD ($) $ / shares shares	Mar. 26, 2021 USD ($) shares	Dec. 31, 2021 USD ($) shares
Common shares
Earn-out consideration payable		$ 7,223,630
Number of trading days prior to issuance date		2 days
Common Shares
Common shares
Aggregate value of shares issued in earn-out			$ 3,095,799
Number of shares issued in earn-out | shares			231,011
Exercise of stock options (shares) | shares			5,500
Exercise of broker warrants | shares			1,800
Achieve
Common shares
Earn-out consideration payable		$ 10,319,429
Aggregate value of shares issued in earn-out		$ 3,095,799
Number of shares issued in earn-out | shares		231,011
Number of days considered for determining average closing price of common shares on toronto stock exchange		5 days
Achieve | Common Shares
Common shares
Aggregate value of shares issued in earn-out		$ 3,095,799
Number of shares issued in earn-out | shares		231,011
Success TMS
Common shares
Value of common shares issued	$ 11,783,584
Number of common shares issued	8,725,995
Success TMS | Common Shares
Common shares
Acquisition purchase price consideration | shares	11,634,660
Value per common share | $ / shares	$ 1.35
Acquisition purchase price consideration (in dollars)	$ 15,711,445

Contributed surplus - Options n

Contributed surplus - Options narrative (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Contributed surplus:
Period over which options vest	3 years
Shares reserved for issuance, as percent of outstanding shares	10%
Expiry date	10 years
Stock options
Contributed surplus:
Shares reserved for issuance, as percent of outstanding shares	5%
Maximum | Stock options
Contributed surplus:
Shares reserved for issuance for options	2,943,655	1,780,188	1,350,248

Contributed surplus - Reconcili

Contributed surplus - Reconciliation of share options (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) Option $ / shares	Dec. 31, 2021 USD ($) Option $ / shares	Dec. 31, 2020 USD ($) Option $ / shares
Number of stock
Outstanding, beginning of year	897,500	736,500	599,634
Granted	0	186,500	159,500
Exercised		(5,500)
Forfeited	(132,833)	(20,000)	(22,634)
Outstanding, end of year	764,667	897,500	736,500
Weighted average exercise price
Outstanding, beginning of year (price per share) | $ / shares	$ 8.66	$ 7.35	$ 6.80
Granted (price per share) | $ / shares		14.16	9.45
Exercised (price per share) | $ / shares		(5.23)
Forfeited (price per share) | $ / shares	(11.59)	(12.62)	(7.50)
Outstanding, end of year (price per share) | $ / shares	$ 8.15	$ 8.66	$ 7.35
Weighted average contractual life	4 years 9 months 18 days	6 years 7 months 6 days	6 years 4 months 24 days
Number of options exercisable	642,466	603,567	546,367
Share based compensation expense | $	$ 347,787	$ 879,439	$ 591,384
Number of stock options granted	0	186,500	159,500

Contributed surplus - Fair valu

Contributed surplus - Fair value of share option awards (Details)						12 Months Ended
	Nov. 09, 2021 Y $ / shares	Aug. 05, 2021 Y $ / shares	May 14, 2021 Y $ / shares	Feb. 17, 2021 Y $ / shares	Feb. 03, 2020 Y $ / shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Calculation of fair value and assumptions
Fair value of stock options granted, per share | $ / shares	$ 4.38	$ 5.72	$ 6.10	$ 9.03	$ 5.50
Volatility assumption	44.34%	45.01%	45.92%	46.36%	46.12%
Remaining life assumption | Y	10	10	10	10	10
Expected dividend yield assumption	0%	0%	0%	0%	0%
Forfeiture rate assumption	5.15%	5.15%	4.05%	4.39%	0%
Annual risk-free interest rate assumption	1.46%	1.23%	1.63%	1.11%	2.02%
Unrecognized compensation cost
Compensation cost not yet recognized | $						$ 190,536	$ 926,317	$ 530,357
Remaining average vesting period for unrecognized compensation						8 months 8 days	1 year 8 months 26 days	6 months 21 days

Contributed surplus- Broker war

Contributed surplus- Broker warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of broker warrants
Outstanding, beginning of year (in shares)		112,909	213,638
Granted	0	0	0
Exercised		(1,800)
Expired		(111,109)	(100,729)
Outstanding, end of year			112,909
Weighted average exercise price
Outstanding, beginning of year (price per share)		$ 12.07	$ 11.10
Exercised (price per share)		(12.07)
Expired (price per share)		$ (12.07)	10
Outstanding, end of year (price per share)			$ 12.07

Contributed surplus - Fair va_2

Contributed surplus - Fair value of broker warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Contributed surplus.
Warrants issued	0	0	0
Weighted average contractual life of warrants	0 years	0 years	4 months 24 days
Warrants exercisable	0	0	112,909
Aggregate fair value of warrants outstanding	$ 0	$ 0	$ 355,660

Pensions (Details)

Pensions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pensions
Matching contribution percentage	3.50%
Defined contribution plan expense	$ 567,606	$ 563,630	$ 402,685

Income taxes - Reconciliation o

Income taxes - Reconciliation of tax expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income taxes.
Operating tax loss carry-forwards	$ 102,239,000
Operating tax loss carry-forwards that will expire between 2033 and 2040	6,029,000
Reconciliation of income taxes
Accounting Net Loss before income tax - Greenbrook TMS	(61,726,474)	$ (24,751,488)	$ (29,663,540)
Accounting Net Loss before income tax - non-controlling interest	(698,265)	(108,430)	(739,181)
Accounting Net Loss before income tax	(62,424,739)	(24,859,918)	(30,402,721)
Income tax provision at statutory rate 25.18% (December 31, 2021 - 25.38% December 31, 2020 - 25.75)%	(15,718,549)	(6,309,447)	(7,828,701)
Non-controlling interest	175,823	27,520	190,339
Non-deductible expenses and other permanent differences	20,207	(786,853)	(4,202)
Future rate differential	205,770	563,948	(20,880)
Change in unrecognized deferred tax assets	$ 15,316,749	$ 6,504,832	$ 7,663,444
Statutory rate	25.18%	25.38%	25.75%

Income taxes - Unused tax asset

Income taxes - Unused tax assets and liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Book value in excess of tax costs
Deferred tax assets and liabilities
Net deferred tax assets/(liabilities)	$ (911,686)	$ (334,167)
Property, plant and equipment
Deferred tax assets and liabilities
Net deferred tax assets/(liabilities)	$ 911,686	$ 334,167

Income taxes - Deferred tax ass

Income taxes - Deferred tax assets and liabilities , property plant and equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Temporary differences recognized in the Company's consolidated financial statements
Unrecognized total deferred tax assets	$ 142,341,013	$ 82,884,599
Non-capital loss carry-forward
Temporary differences recognized in the Company's consolidated financial statements
Unrecognized total deferred tax assets	98,618,164	59,623,930
Other, including stock-based compensation
Temporary differences recognized in the Company's consolidated financial statements
Unrecognized total deferred tax assets	13,607,463	13,727,524
Intangible assets
Temporary differences recognized in the Company's consolidated financial statements
Unrecognized total deferred tax assets	$ 30,115,386	$ 9,533,145

Risk management arising from _3

Risk management arising from financial instruments - Schedule of aging (Details) - Accounts receivable - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets that are either past due or impaired [line items]
Total accounts receivable	$ 13,898,305	$ 10,997,389
0 - 90
Disclosure of financial assets that are either past due or impaired [line items]
Total accounts receivable	7,341,725	5,572,950
91 - 180
Disclosure of financial assets that are either past due or impaired [line items]
Total accounts receivable	2,666,631	1,278,967
181 - 270
Disclosure of financial assets that are either past due or impaired [line items]
Total accounts receivable	2,024,644	1,923,364
270+
Disclosure of financial assets that are either past due or impaired [line items]
Total accounts receivable	$ 1,865,305	$ 2,222,108

Risk management arising from _4

Risk management arising from financial instruments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Incremental borrowing rate	12%	10%	10%
Credit Facility
Disclosure of financial assets [line items]
Reasonably possible increase in interest rate (as a percent)	1%
Increase in interest expense due to reasonably possible increase in interest rate	$ 2,522,373
Credit Facility | 30-day LIBOR
Disclosure of financial assets [line items]
Spread on variable rate	9%
Incremental borrowing rate	1.50%

Related party transactions (Det

Related party transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related party transactions
Salaries and bonuses	$ 1,921,684	$ 2,416,964	$ 1,973,250
Share-based compensation	60,476	310,806	192,160
Performance share units	(53,100)	97,853
Total	1,929,060	2,825,623	$ 2,165,410
Transactions with significant shareholder - Greybrook Health Inc
Trade and other payable for management services	$ 0	$ 0

Related party transactions - Ad

Related party transactions - Additional information (Details) - USD ($)		12 Months Ended
	Jun. 14, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 14, 2022
Disclosure of transactions between related parties [line items]
Selling, general and administrative expense		$ 26,236,703	$ 20,666,954	$ 15,145,361
Proceeds from issuing shares			35,107,872	$ 9,943,886
Amounts payable		$ 0	$ 0
Interest rate (in percent)		12%	10%	10%
Promissory notes
Disclosure of transactions between related parties [line items]
Value of notes					$ 200,000
Interest rate (in percent)					5%
Greybrook Health Inc.
Disclosure of transactions between related parties [line items]
Selling, general and administrative expense		$ 9,581	$ 141,878
Percentage of Outstanding common shares to be held	5%
Benjamin Klein
Disclosure of transactions between related parties [line items]
Selling, general and administrative expense		10,801	$ 0
Amounts payable		$ 0
Benjamin Klein | Promissory notes
Disclosure of transactions between related parties [line items]
Value of notes					$ 2,090,264
Interest rate (in percent)					10%
Private placement | Greybrook Health Inc.
Disclosure of transactions between related parties [line items]
Share issuances	200,000
Offering price	$ 10
Proceeds from issuing shares	$ 2,000,000

Basic and diluted loss per sh_3

Basic and diluted loss per share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic and diluted loss per share
Net loss attributable to the shareholders of: Greenbrook TMS	$ (61,726,474)	$ (24,751,487)	$ (29,663,540)
Weighted average common shares outstanding: Basic and diluted	23,235,655	15,423,870	12,799,876
Loss per share: Basic	$ (2.66)	$ (1.60)	$ (2.32)
Loss per share: Diluted	$ (2.66)	$ (1.60)	$ (2.32)
Options excluded from the diluted calculation	764,667	897,500	736,500
Lender warrants excluded from the diluted calculation	51,307	51,307	51,307
Broker warrants excluded from the diluted calculation	0	0	112,909

Non-controlling interest - Owne

Non-controlling interest - Ownership Interest (Details) - USD ($)		12 Months Ended
	Nov. 15, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Aug. 01, 2022	Sep. 23, 2021	Jul. 28, 2021	Dec. 23, 2020
Greenbrook TMS Tampa LLC
Disclosure of subsidiaries [line items]
Ownership interest		80%
Greenbrook TMS Cleveland LLC
Disclosure of subsidiaries [line items]
Amount of noncontrolling interest acquired								$ 51,440
Greenbrook TMS Cleveland LLC | Class A units
Disclosure of subsidiaries [line items]
Ownership interest				88.24%
Greenbrook TMS Cleveland LLC | Class B units
Disclosure of subsidiaries [line items]
Ownership interest				85.73%
Greenbrook TMS Michigan LLC
Disclosure of subsidiaries [line items]
Amount of noncontrolling interest acquired						$ 60,000
Greenbrook TMS Michigan LLC | Class A units
Disclosure of subsidiaries [line items]
Ownership interest			100%
Greenbrook TMS Michigan LLC | Class B units
Disclosure of subsidiaries [line items]
Ownership interest			85%
Greenbrook TMS St. Louis LLC
Disclosure of subsidiaries [line items]
Ownership interest	20%		80%
Amount of noncontrolling interest acquired	$ 87,000						$ 208,411
TMS NeuroHealth Centers Rockville, LLC
Disclosure of subsidiaries [line items]
Ownership interest		100%
Amount of noncontrolling interest acquired					$ 500,000

Non-controlling interest - Cons

Non-controlling interest - Consolidated Amounts (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of subsidiaries [line items]
Cash	$ 1,623,957	$ 10,699,679	$ 17,756,742	$ 6,673,205
Accounts receivable, net	13,898,305	10,997,389
Prepaid expenses and other	2,520,676	1,912,357
Property, plant and equipment	3,719,621	1,925,056
Right-of-use assets	51,838,022	29,519,706	26,791,544
Account payable and accrued liabilities	20,271,623	9,770,640
Lease liabilities	52,925,622	31,033,687	27,912,873
Bank loans	52,404,153	13,566,633
Partnership buyout	(500,000)	(208,411)	(51,440)
Subsidiary investment by non-controlling interest	(2,253,279)	(738,105)
Revenue	69,104,446	52,198,084	43,129,179
Net (loss) income attributable to the shareholders of Greenbrook TMS	(61,726,474)	(24,751,488)	(29,663,540)
Net (loss) income attributable to non-controlling interest	(698,265)	(108,430)	(739,181)
Subsidiaries
Disclosure of subsidiaries [line items]
Cash	580,056	1,885,606	2,258,199
Accounts receivable, net	4,389,076	6,374,010	6,326,473
Prepaid expenses and other	483,082	345,239	273,295
Property, plant and equipment	1,085,006	1,013,161	926,243
Right-of-use assets	9,124,023	9,939,726	9,445,773
Account payable and accrued liabilities	1,666,756	993,848	1,184,246
Lease liabilities	10,008,346	10,588,519	9,822,224
Bank loans	15,262,520	12,431,803	9,998,536
Shareholder's equity (deficit) attributable to the shareholders of Greenbrook TMS	(9,023,100)	(3,718,322)	(1,382,465)
Shareholder's equity (deficit) attributable to non-controlling interest	(1,240,632)	(542,367)	(433,937)
Distributions paid to non-controlling interest	(1,838,380)	(1,518,130)	(1,010,130)
Partnership buyout	(496,659)
Subsidiary investment by non-controlling interest		270,885	45,716
Historical subsidiary investment by non-controlling interest	1,322,392	1,051,507	1,005,791
Revenue	23,126,027	25,429,479	20,119,714
Net (loss) income attributable to the shareholders of Greenbrook TMS	(3,934,970)	(2,019,797)	(3,128,682)
Net (loss) income attributable to non-controlling interest	$ (698,265)	$ (108,430)	$ (739,181)

Expenses by nature (Details)

Expenses by nature (Details) - USD ($)		12 Months Ended
	Jun. 28, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Components of the Company's other regional, center support costs, corporate, general and administrative expenses
Conversion instrument		$ 712,479
Deferral payment expense	$ 300,000
Deferred earn-out consideration payable in cash	4,443,040
Achieve
Components of the Company's other regional, center support costs, corporate, general and administrative expenses
Deferred earn-out consideration payable in cash	$ 4,443,040
Other regional and support center
Components of the Company's other regional, center support costs, corporate, general and administrative expenses
Salaries and bonuses		16,651,595	$ 12,278,518	$ 9,798,901
Marketing expenses		10,807,453	6,765,806	6,446,798
Total		27,459,048	19,044,324	16,245,699
Corporate, general and administrative expense
Components of the Company's other regional, center support costs, corporate, general and administrative expenses
Salaries and bonuses		16,185,688	13,145,385	10,195,949
Marketing expenses		628,145	623,560	1,030,196
Professional and legal fees		2,870,499	3,435,653	2,603,597
Computer supplies and software		2,342,103	1,386,318	859,100
Transaction costs		1,265,225	426,006
Travel, meals and entertainment		275,254	211,704	165,217
Deferral payment expense			300,000
Insurance		879,401	569,471	128,281
Other		1,077,909	568,857	163,021
Total		$ 26,236,703	20,666,954	$ 15,145,361
Corporate, general and administrative expense | Achieve
Components of the Company's other regional, center support costs, corporate, general and administrative expenses
Deferral payment expense			$ 300,000

Subsequent events (Details)

Subsequent events (Details)							1 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 23, 2023 USD ($) $ / shares shares	Mar. 20, 2023 USD ($)	Mar. 06, 2023 Center	Jul. 14, 2022 USD ($) $ / shares	Jun. 14, 2021 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) director item $ / shares shares	Feb. 28, 2023 USD ($) item	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares
Disclosure of non-adjusting events after reporting period [line items]
Aggregate amount received									$ 55,000,000
Warrants issued | shares									0	0	0
Aggregate gross proceeds										$ 35,107,872	$ 9,943,886
Private placement | Common Shares
Disclosure of non-adjusting events after reporting period [line items]
Issuance of common shares (in shares) | shares						2,353,347				2,353,347
Price per share | $ / shares						$ 10
Aggregate gross proceeds						$ 23,533,470
Madryn Credit Facility
Disclosure of non-adjusting events after reporting period [line items]
Aggregate amount received					$ 55,000,000
Amount of loan					55,000,000
Spread on variable rate (in percent)									9%
Maximum outstanding principal amount to be converted					$ 5,000,000
Conversion price | $ / shares					$ 1.90
Restructuring Plan
Disclosure of non-adjusting events after reporting period [line items]
Number of TMS Centers to be closed | Center				50
Number of remaining TMS Centers | Center				133
Subsequent Debt Financing
Disclosure of non-adjusting events after reporting period [line items]
Aggregate amount received			$ 7,750,000
Warrants issued | shares							135,870
Number of shares each warrant converts into | shares	1						1
Exercise price of warrant | $ / shares	$ 1.84						$ 1.84
Warrant expiration period (in years)							5 years
Subsequent Debt Financing | Madryn
Disclosure of non-adjusting events after reporting period [line items]
Number of observers can be appointed | director							1
Subsequent Debt Financing | Madryn Credit Facility
Disclosure of non-adjusting events after reporting period [line items]
Number of amendments to credit facility | item							4	4
Number of additional tranches to debt financing | item							4	4
Amount of loan	$ 6,000,000						$ 6,000,000	$ 6,000,000
Maximum outstanding principal amount to be converted	$ 546,000						$ 546,000
Conversion price | $ / shares	$ 1.90						$ 1.90
Subsequent Debt Financing | Madryn Credit Facility | LIBOR
Disclosure of non-adjusting events after reporting period [line items]
Spread on variable rate (in percent)	9%						9%
Subsequent Debt Financing | Madryn Credit Facility | SOFR
Disclosure of non-adjusting events after reporting period [line items]
Spread on variable rate (in percent)	0.10%						0.10%
Subsequent Debt Financing | Unsecured notes
Disclosure of non-adjusting events after reporting period [line items]
Aggregate amount received							$ 1,750,000
Maximum outstanding principal amount to be converted	$ 1,000,000						$ 1,000,000
Percentage of conversion price on volume-weighted average trading price							85%
Threshold period of volume weighted average trading price (in days)							5 days
Private Placement of Common Shares | Private placement | Common Shares
Disclosure of non-adjusting events after reporting period [line items]
Issuance of common shares (in shares) | shares		11,363,635
Price per share | $ / shares		$ 0.55
Aggregate gross proceeds		$ 6,250,000
TMS Device Supply Arrangement with Neuronetics
Disclosure of non-adjusting events after reporting period [line items]
Account balance payables	$ 5,700,000						$ 5,700,000
Percentage of unpaid balance to be issued as common purchase share warrants in the event of default	200%
Discount rate on VWAP for exercise price	20%
VWAP period	30 days
TMS Device Supply Arrangement with Neuronetics | Neuronotics note
Disclosure of non-adjusting events after reporting period [line items]
Accounts payable converted to debt	$ 6,000,000
TMS Device Supply Arrangement with Neuronetics | Neuronotics note | SOFR
Disclosure of non-adjusting events after reporting period [line items]
Spread on variable rate (in percent)	7.65%						7.65%