PyroGenesis Canada (PYRGF) 40-F/A 13 Apr 21 2020 FY Annual report (Canada) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	PyroGenesis Canada Inc.
Entity Central Index Key	0001743344
Document Type	40-F/A
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Interactive Data Current	No

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash	$ 18,104,899	$ 34,431
Accounts receivable	3,329,653	210,540
Costs and profits in excess of billings on uncompleted contracts [note 8]	1,073,633	122,980
Investment tax credits receivable [note 9]	567,059	709,395
Current portion of deposits [note 12]	1,421,246	150,322
Contract assets	694,301
Other assets	145,996	106,954
Total current assets	25,336,787	1,334,622
Non-current assets
Deposits [note 12]	301,341	178,105
Strategic investments [note 10]	39,991,750	1,609,354
Property and equipment [note 13]	2,529,570	1,977,481
Right of use assets	3,701,000	3,742,769
Royalties receivable [note 11]	1,060,000	0
Investment tax credits receivable [note 9]	705,316
Intangible assets [note 15]	905,614	736,898
Total assets	74,531,378	9,579,229
Current liabilities
Accounts payable and accrued liabilities, carrying value	4,708,051	4,913,155
Billings in excess of costs and profits on uncompleted contracts [note 17]	6,592,972	3,084,657
Current portion of term loans [note 18]	12,208	496,000
Accounts payable to a trust beneficially owned by the controlling shareholder and CEO		284,956
Current portion of lease liabilities [note 14]	225,977	139,529
Convertible debentures [note 19]		2,898,358
Total current liabilities	11,539,208	11,816,655
Non-current liabilities
Lease liabilities [note 14]	2,762,565	3,845,497
Term loans [note 18]	100,499
Deferred income taxes [note 29]	706,000
Total liabilities	15,108,272	15,662,152
Shareholders' equity (deficiency) [note 20]
Common shares and warrants	67,950,069	47,073,243
Contributed surplus	10,480,310	6,679,730
Equity portion of convertible debentures [note 19]		401,760
Deficit	(19,007,273)	(60,237,656)
Total shareholders' equity (deficiency)	59,423,106	(6,082,923)
Total liabilities and shareholders' equity (deficiency)	$ 74,531,378	$ 9,579,229

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Consolidated Statements of Comprehensive Income
Revenues	$ 17,775,029	$ 4,813,978
Cost of sales and services [note 22]	7,472,361	3,515,886
Gross profit	10,302,668	1,298,092
Expenses
Selling, general and administrative [note 22]	12,334,553	6,188,898
Research and development, net [note 9]	(731,077)	851,512
Impairment of plasma atomization system and related inventory		2,367,531
Total Expenses	11,603,476	9,407,941
Net loss from operations	(1,300,808)	(8,109,849)
Changes in fair value of strategic investments [note 10]	44,626,698	176,237
Finance costs, net [note 23]	(524,074)	(1,237,504)
Net earnings (loss) before income taxes	42,801,816	(9,171,116)
Income taxes [note 29]	1,033,412
Net earnings (loss) and comprehensive income (loss)	$ 41,768,404	$ (9,171,116)
Earnings (loss) per share [note 24]
Basic (In dollars per share)	$ 0.28	$ (0.07)
Diluted (in dollars per share)	$ 0.27	$ (0.07)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Deficiency) - CAD ($)	Class A common shares	Contributed Surplus	Equity portion of convertible debentures	Deficit	Total
Beginning balance at Dec. 31, 2018	$ 42,863,456	$ 6,795,274	$ 401,760	$ (51,066,540)	$ (1,006,050)
Beginning balance (in shares) at Dec. 31, 2018	133,501,051
Shares issued upon public issuance and private placement [note 19]	$ 3,722,472				3,722,472
Shares issued upon public issuance and private placements [note 19] (In shares)	6,418,400
Share issuance cost	$ (106,395)				(106,395)
Shares issued upon exercise of stock options [note 19]	$ 593,710	(287,350)			306,360
Shares issued upon exercise of options	1,384,000
Share-based payments		171,806			171,806
Net earnings and comprehensive earnings				(9,171,116)	(9,171,116)
Ending balance at Dec. 31, 2019	$ 47,073,243	6,679,730	401,760	(60,237,656)	(6,082,923)
Ending balance (in shares) at Dec. 31, 2019	141,303,451
Shares issued upon public issuance and private placement [note 19]	$ 12,076,380				12,076,380
Shares issued upon public issuance and private placements [note 19] (In shares)	3,354,550
Share issuance cost	$ (1,640,052)				(1,640,052)
Shares issued upon exercise of stock options [note 19]	$ 1,244,207	(484,807)			759,400
Shares issued upon exercise of options	2,118,000
Shares issued upon exercise of share purchase warrants [note 19]	$ 5,623,323				5,623,323
Shares issued upon exercise of warrants	7,060,617
Issuance of convertible loan - equity component [note 19]			98,422		98,422
Conversion of loan into shares [note 19]	$ 925,982		(98,422)		827,560
Conversion of loan into shares (in shares)	3,225,000
Conversion of debentures into shares [note 19]	$ 3,073,356		(360,981)		2,712,375
Conversion of debentures into shares [note 19] (in shares)	3,369,375
Share redemptions for cancellation [note 19]	$ (426,370)			(538,021)	(964,391)
Share redemptions for cancellation [note 19] (in shares)	(1,285,000)
Equity component of convertible debentures [note 19]		40,779	$ (40,779)
Share-based payments		4,244,608			4,244,608
Net earnings and comprehensive earnings				41,768,404	41,768,404
Ending balance at Dec. 31, 2020	$ 67,950,069	$ 10,480,310		$ (19,007,273)	$ 59,423,106
Ending balance (in shares) at Dec. 31, 2020	159,145,993

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows provided by (used in) Operating activities
Net income (loss)	$ 41,768,404	$ (9,171,116)
Adjustments for:
Share-based payments	4,244,608	171,807
Depreciation on property and equipment	63,118	168,835
Depreciation of right-of-use assets	408,335	359,783
Amortization of intangibles assets	27,190	20,133
Amortization of contract assets	161,291
Finance costs	524,074	1,237,502
Change in fair value of investments	(44,626,698)	(176,237)
Loss on disposal of property and equipment	2,795
Deferred income taxes	706,000
Unrealized foreign exchange	30,704
Impairment of plasma atomization system and related inventory		2,367,531
Cash flows from (used in) operations before changes in balances related to operations	3,309,821	(5,021,762)
Net change in balances related to operations [note 21]	(4,124,808)	1,722,952
Cash flows provided by (used in) Operating activities	(814,987)	(3,298,810)
Investing activities
Additions to property and equipment	(702,111)	(822,953)
Additions to intangible assets	(113,564)	(165,673)
Purchase of strategic investments	(4,158,240)
Disposal of strategic investments	9,905,447	261,000
Other		(13,357)
Cash flows provided by (used in) Investing activities	4,931,532	(740,983)
Financing activities
Interest paid	(395,013)	(572,860)
Repayment of term loans	(117,154)
Repayment of SR&ED and term loans	(440,233)	(247,200)
Repayment of lease liabilities	(1,363,050)	(131,321)
Repayment of promissory notes	(295,000)
Repayment of convertible debentures	(358,500)
Proceeds from issuance of convertible loans	903,000
Proceeds from issuance of other term loans	195,919	458,187
Proceeds from warrants exercise	5,623,322	0
Proceeds from exercise of options	759,400	306,360
Proceeds from issuance of shares [note 19]	12,076,380	3,722,472
Share issue costs	(1,640,052)	(106,395)
Shares repurchase for cancellation	(964,391)
Cash flows provided by (used in) Financing activities	13,984,628	3,429,243
Effect of exchange rate changes on cash denominated in foreign currencies	(30,705)
Net increase (decrease) in cash and cash equivalents	18,070,468	(610,550)
Cash and cash equivalents - beginning of year	34,431	644,981
Cash and cash equivalents - end of year	18,104,899	34,431
Non-cash transactions:
Purchase of intangible assets included in accounts payable	113,826	31,484
Purchase of property and equipment included in accounts payable	27,870	166,638
Interest included in accounts payables		259,447
Cost reduction of property and equipment related to government assistance and investment tax credits receivable		80,146
Issuance of common shares upon exercise of convertible debentures	2,695,500
Issuance of common shares upon conversion of loan	827,560
Initial recognition of contract assets and commissions payables	855,592
Proceeds from disposal of strategic investments included in other receivables	892,609
HPQ shares received in lieu of payment of accounts receivable	395,514
Fair value of HPQ warrants exercised	337,500
Initial recognition or modification of lease liabilities and right-of-use assets [note 12]:	366,566	4,102,552
Lease liabilities	$ 366,566	4,116,347
Accounts payable and deferred leases reclassified in right-of-use assets		11,333
Computer equipment reclassified in right-of-use assets		29,266
Capital lease obligations reclassified in lease liabilities		$ 31,728

Nature of operations

Nature of operations	12 Months Ended
	Dec. 31, 2020
Nature of operations
Nature of operations	1. PyroGenesis Canada Inc. (the “Company”), incorporated under the laws of the Canada Business Corporations Act, was formed on July 11, 2011. The Company owns patents of advanced waste treatment systems technology and designs, develops, manufactures and commercialises advanced plasma processes and systems. The Company is domiciled at 1744 William Street, Suite 200, Montreal, Quebec. The Company is publicly traded on the TSX Exchange under the Symbol “PYR” and on the Frankfurt Stock Exchange (FSX) under the symbol “8PY “, and since March 11, 2021, on NASDAQ in the USA under the symbol “PYRNF”.

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2020
Basis of preparation
Basis of preparation	2. (a) Statement of compliance These financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board ("IASB"). These financial statements were approved and authorized for issuance by the Board of Directors on March 31, 2021. (b) Functional and presentation currency These financial statements are presented in Canadian dollars, which is the Company’s functional currency. (c) Basis of measurement These financial statements have been prepared on the historical cost basis except for: (i) strategic investments which are accounted for at fair value, (ii) stock-based payment arrangements, which are measured at fair value on grant date pursuant to IFRS 2, Share-based Payment ; and (iii) Lease liabilities, which are initially measured at the present value of minimum lease payments. (d) Basis of consolidation For financial reporting purposes, subsidiaries are defined as entities controlled by the Company. The Company controls an entity when it has power over the investee; it is exposed to, or has rights to, variable returns from its involvement with the entity; and it has the ability to affect those returns through its power over the entity. In instances where the Company does not hold a majority of the voting rights, further analysis is performed to determine whether or not the Company has control of the entity. The Company is deemed to have control when, according to the terms of the shareholder’s and/or other agreements, it makes most of the decisions affecting relevant activities. Theses consolidated financial statements include the accounts of the Company and its subsidiary Drosrite International LLC. Drosrite International LLC is owned by a member of the Company’s key management personnel and close member of the CEO and controlling shareholder’s family and is deemed to be controlled by the Company. All significant transactions and balances between the Company and its subsidiary have been eliminated upon consolidation. The accounting policies set out below have been applied consistently in the preparation of the financial statements of all years presented. Certain comparative information has been reclassified to conform with the financial statement presentation adopted in the current year. Finance costs and changes in fair value of strategic investments are excluded from the loss from operations in the consolidated statement of comprehensive income (loss). An immaterial error correction of $126,615 of variation of deposits that was presented in the investing activities in the comparative period is now presented in the net change in balances related to operations in the operating activities in the consolidated statement of cash flows and the impairment of the plasma atomisation system and write-off of inventories has been grouped together in the consolidated statement of comprehensive income (loss).

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2020
Significant accounting policies
Significant accounting policies	3. Significant accounting policies (a) Revenue from contracts is recognized for each performance obligation either over a period of time or at a point in time, depending on which method reflects the transfer of control of the goods and services underlying the particular performance obligation. i) Long-term contracts Long-term contracts involve made-to-order customized equipment and machines and are generally priced on a fixed fee basis. Under these contracts, the equipment or machines are made to a customer’s specifications and if a contract is terminated by the customer, the Company is entitled to the greater of the amounts invoiced at the termination date and the reimbursement of the costs incurred to date of termination, including a reasonable margin. Agreements that contain multiple deliverables require the Company to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance obligation. Revenue relating to long-term contracts is recognised over time based on the measure of progress determined by the Company’s efforts or inputs towards satisfying the performance obligation relative to the total expected inputs. The degree of completion is assessed based on the proportion of total costs and/or hours incurred to date, compared to total costs and/or hours anticipated to provide the service under the entire contract, excluding the effects of inputs that do not depict performance, e.g. uninstalled materials. For long-term contracts with uninstalled materials, the Company adjusts the transaction price and recognises revenue on uninstalled materials to the extent of those costs incurred, i.e. at a zero percent profit margin, when certain conditions are met. Estimates are required to determine anticipated costs and/or hours on long-term contracts. A provision is made for the entire amount of expected loss, if any, in the period in which they are first determinable. Contract modifications are changes in scope and/or price that are approved by the parties to the contract. Approval may be written, oral or implied by customary business practices, and are legally enforceable. The Company accounts for modifications as a separate contract if the modifications add distinct goods or services that are priced commensurate with stand-alone selling prices or if the remaining goods or services are distinct from those already transferred, otherwise modifications are accounted for as part of the original contract. Costs and profits in excess of billings on uncompleted contracts and trade receivables are both rights to consideration in exchange for goods or services that the Company has transferred to a customer, however the classification depends on whether such right is only conditional on the passage of time (trade receivables) or if it is also conditional on something else (costs and profits in excess of billings on uncompleted contracts), such as the satisfaction of further performance obligations under the contract. Billing in excess of costs and profits on uncompleted contracts is the cumulative amount received and contractually receivable by the Company that exceeds the right to consideration resulting from the Company’s performance under a given contract. The costs to obtain long-term contracts such as sale commissions are recognized as Contract assets and recognized as selling expenses over time based on degree of completion of the related contract. ii) Sales of goods Revenue related to sales of goods, which may include powders and spare parts are measured based on the consideration specified in contracts with customers. The Company recognizes revenue at a point in time when it transfers control of the goods to the buyer. This is generally at the time the customer obtains legal title to the product and when it is physically transferred to the custody transfer point agreed with the customer. iii) Sale of intellectual property Sale of intellectual property is recognized at the date the recipient obtains control of the asset. A variable consideration related to the sale of intellectual property is recognized to the extent that it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. (b) Foreign currency balances are translated at year-end exchange rates for monetary items and at historical rates for non-monetary items. Revenues and expenses are translated using average exchange rates prevailing at the time of the transaction. Translation gains or losses are included in the determination of net earnings. (c) Cash and cash equivalents are financial instruments readily convertible to a known amount of cash and not subject to a significant risk of changes in value. Cash equivalents include instruments with a maturity of three months or less from the date of acquisition and instruments with an original term longer than three months if there is no significant penalty for withdrawal within a three-month period from the date of acquisition. (d) i) Current tax Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the statements of financial position date. ii) Deferred tax is provided using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. The temporary difference is not provided for if it arises from the initial recognition of goodwill or the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the financial position reporting date and whose implementation is expected over the period in which the deferred tax is realized or recovered. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be used. Deferred tax assets and liabilities are presented as non-current. Assets and liabilities are offset where the entity has a legally enforceable right to offset current tax assets and liabilities or deferred tax assets and liabilities, and the respective assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity or different taxable entities which intend to settle the liabilities and assets on a net basis. (e) The Company presents basic earnings (loss) per share data for its common shares. Basic loss per share is computed by dividing net earnings (loss) by the weighted average number of common shares outstanding during the year. Diluted loss per share is computed similarly to basic earnings per share, except that the weighted average number of shares outstanding is increased to include shares from the assumed exercise of stock options and share purchase warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding share options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the year. For the year ended December 31, 2019, potential shares from all outstanding stock options, share purchase warrants and convertible debentures have been excluded from the calculation of diluted loss per share as their inclusion is considered anti-dilutive in periods when a loss is incurred. (f) Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses if applicable. Cost includes expenditures that are directly attributable to the acquisition of the asset and bringing the asset into operation. Borrowing costs capitalized to asset under development represents the interest expense calculated under the effective interest method and does not include any fair value adjustments of investments designated at fair value through profit and loss. Government assistance and investment tax credits related to the purchase or development of property and equipment are recorded in reduction of the cost. When major parts of an item of property and equipment have different useful lives, they are accounted for separately. Property and equipment are depreciated from the acquisition date over their respective useful life. Depreciation of an asset under construction begins when it is available for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the manner intended by the Company. Depreciation is calculated using the following methods and rates: Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobile Straight line over 7 years Leasehold improvements The lesser of the term of the lease or the useful life (20 years) Impairment – non-financial assets The carrying amounts of the Company’s non-financial assets are assessed at each reporting date to determine whether there is an indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. Impairment losses recognized in prior periods are assessed at each reporting date as to whether there are any indications that the previously recognized losses may no longer exist or may be decreased. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted prospectively if appropriate. (g) Under IFRS 16, at inception, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and a lease liability at the commencement date of the lease, i.e. the date the underlying asset is available for use. Right-of-use assets Right-of-use assets are measured at cost, less any accumulated depreciation and accumulated impairment losses, and adjusted for any remeasurement of lease liabilities. Cost of right-of-use assets is comprised of: - the initial measurement amount of the lease liabilities recognized. - any lease payments made at or before the commencement date, less any lease incentives received; and - any initial direct costs incurred; and - an estimate of costs to dismantle and remove the underlying asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease contract. Right-of-use assets are depreciated over the shorter period the of lease term and the useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset based on periods detailed above. The depreciation starts at the commencement date of the lease. Right-of-use assets are assessed for impairment whenever there is an indication that the right-of-use assets may be impaired. Lease liabilities Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date over the lease term. The present value of the lease payments is determined using the lessee’s incremental borrowing rate at the commencement date if the interest rate implicit in the lease is not readily determinable. The incremental borrowing rate is a function of the lessee’s incremental borrowing rate, the nature of the underlying asset, the location of the asset, the length of the lease and the currency of the lease contract. Generally, the Company uses the lessee’s incremental borrowing rate for the present value. At the commencement date, lease payments generally include fixed payments, less any lease incentives receivable, variable lease payments that depend on an index (e.g. based on inflation index) or a specified rate, and payments of penalties for terminating the lease, if the lease term reflects the lessee exercising the option to terminate the lease. Lease payments also include amounts expected to be paid under residual value guarantees and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. Variable lease payments that do not depend on an index or a specified rate are not included in the measurement of lease liabilities but instead are recognized as expenses in the period in which the event or condition that triggers the payment occurs. After the commencement date, the carrying amount of lease liabilities is increased to reflect the accretion of interest and reduced to reflect lease payments made. In addition, the carrying amount of lease liabilities is remeasured when there is a change in future lease payments arising from a change in an index or specified rate, if there is a modification to the lease terms and conditions, a change in the estimate of the amount expected to be payable under residual value guarantee, or if the Company changes its assessment of whether it will exercise a termination, extension or purchase option. The remeasurement amount of the lease liabilities is recognized as an adjustment to the right-of-use asset, or in the profit and loss statement when the carrying amount of the right- of-use asset is reduced to zero. Classification and presentation of lease-related expenses Depreciation charge for right-of-use assets, expenses related to variable lease payments not included in the measurement of lease liabilities and loss (gain) related to lease modifications are allocated in the Company’s profit and loss statement based on their function within the Company, while interest expense on lease liabilities is presented within finance costs. Cash flow classification Lease payments related to the principal portion of the lease liabilities are classified as cash flows from financing activities while lease payments related to the interest portion of the lease liabilities are classified as interest paid within cash flows from financing activities. Lease incentives received are classified as cash flows from investing activities. Variable lease payments not included in the measurement of lease liabilities are classified as cash flows from operating activities. (h) Investment tax credits are comprised of scientific research and experimental development tax credits. Government assistance and investment tax credits are recognized when there is reasonable assurance of their recovery and recorded as a reduction of the related expense or cost of the asset acquired, as applicable. Investment tax credits are subject to the customary approvals by the pertinent tax authorities. Adjustments required, if any, are reflected in the year when such assessments are received. (i) Acquired intangible assets are measured at cost on initial recognition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Intangible assets with finite lives are amortized over the useful life of the asset and assessed for impairment whenever there is an indication of impairment. Amortization expense on the intangible assets with finite lives is recognized in the statements of comprehensive loss. Research costs are charged to comprehensive loss in the year they are incurred, net of related investment tax credits. Development costs are charged to comprehensive loss in the year they are incurred net of related investment tax credits unless they meet specific criteria related to technical, market and financial feasibility in order to be recognized as intangible assets which include: · the technical feasibility of completing the intangible asset so that it will be available for use or sale; · the Company has the intention to complete and the ability to use or sell the asset; · the asset will generate future economic benefits; · the Company has the resources to complete the asset; and · ability to measure reliably the expenditure during development. Costs to establish patents for internally developed technology are considered development costs and are charged to comprehensive loss in the year they are incurred unless they meet specific criteria related to technical, market and financial feasibility. Patent costs include legal and other advisor fees to obtain patents, and patent application fees. Amortization of the development costs is calculated on a straight-line basis over the remaining useful life of the related patent and begins when development is complete. During the period of development, the asset is tested annually for impairment. The recoverable amount of an asset or cash-generating unit (CGU) is the greater of its value in use and its fair value less costs to sell. 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. Assets that cannot be tested individually are grouped into the smallest independent group of assets that generate cash inflows from continuing use. For the purposes of testing non-financial assets for impairment, management has identified one CGU. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its recoverable amount. Impairment losses are recognized in the statement of comprehensive loss. Impairment losses recognized in respect of the CGU are allocated first to reduce the carrying amount of goodwill allocated to the units, and then to reduce the carrying amounts on a pro-rata basis of the other assets in the unit. Amortization is calculated on a straight-line basis: Useful life Licenses 5 to 10 years Patents and development costs 1 to 21 years (j) Share-based payments The Company applies a fair value-based method of accounting to all share-based payments. Employee and director stock options are measured at their fair value of each tranche on the grant date and recognized in its respective vesting period. Non-employee stock options are measured when the services are rendered by the consultant at the fair value of the services received, if the fair value can be measured reliably. In the case the fair value of the services cannot be measured reliably, the services are measured indirectly using the fair value of the equity instruments granted. If there are unidentifiable services, then they are measured at grant date. The cost of stock options is presented as share-based payment expense. On the exercise of stock options, share capital is credited for the consideration received and for the fair value amounts previously credited to contributed surplus. The Company uses the Black-Scholes option-pricing model to estimate the fair value of share-based payments. Deferred profit-sharing plan The Company established a yearly Deferred Profit-Sharing Plan (“DPSP”) for all eligible employees who have materially and significantly contributed to the prosperity and profits of the Company. The significance of any contribution of any employee to the prosperity and profits of the Company for purposes of eligibility in the DPSP is determined by the Board of Directors of the Company upon such relevant information as the Board, in its sole discretion, may find relevant. All related persons to the Company are excluded from participating in the DPSP. For all eligible employees, the Company is required to contribute to the DPSP out of the profits of the Company. The amount of the Company’s contribution will be such amount which, in the opinion of its Board of Directors, is warranted by the profits and overall financial position of the Company. During the year, the Company contributed $Nil to the DPSP. Obligations for contributions to the DPSP are recognized as an employee benefit expense in the statement of comprehensive loss in the periods during which services are rendered by employees. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognised for the amount expected to be paid under the short-term incentive plan if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably. Issuance of equity instruments Incremental costs directly attributable to the issue of equity-classified shares are recognized as a deduction from the common shares and warrants, net of any tax effects. Extinguishing financial liabilities with equity instruments When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Company measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. If the fair value of the equity instruments issued cannot be reliably measured, then the equity instruments shall be measured to reflect the fair value of the financial liability extinguished. Loans with shareholders Loans with shareholders where the Company is receiving a benefit from the shareholder because an independent third party would not have been transacted at the same value is split into a capital transaction and a deemed third-party transaction. Proceeds from the deemed third-party transaction measured at fair value is recognized in the profit or loss, with the remaining proceeds being recognized directly in equity as a contribution from shareholders in the contributed surplus. Financial Instruments Financial assets are classified at amortized cost, fair value through profit or loss (“FVTPL”) or fair value through other comprehensive income (“FVOCI”) based on the entity’s business model for managing the financial assets and the contractual cash flow characteristics of these assets. Assessment and decision on the business model approach used is an accounting judgment. A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Company includes in this category cash and cash equivalents and trade accounts receivable. A financial asset is measured at fair value through profit or loss (“FVTPL”) if: (a) Its contractual terms do not give rise to cash flows on specified dates that are solely payments of principal and interest (SPPI) on the principal amount outstanding; or (b) It is not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell; or (c) At initial recognition, it is irrevocably designated as measured at FVTPL when doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognizing the gains and losses on them on different bases. The Company includes in this category investments in equity instruments. Change in fair value of financial liabilities attributable to changes in the entity’s own credit risk are to be presented in other comprehensive income unless they affect amounts recorded in income. All financial liabilities, other than those measured at fair value through profit or loss, are included in the financial liabilities measured at amortized cost. The Company includes in this category accounts payable and accrued liabilities, term loans, long-term debt and convertible debentures. Recognition: The Company recognizes a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument. Purchases or sales of financial assets that require delivery of assets within the time frame generally established by regulation or convention in the market place (regular way trades) are recognized on the trade date, i.e. the date that the Company commits to purchase or sell the asset. Initial measurement Financial assets and liabilities (other than financial assets at FVTPL) are measured initially at their fair value plus any directly attributable incremental costs of acquisition or issue. Financial assets and financial liabilities at FVTPL are recorded in the statement of financial position at fair value. All transaction costs for such instruments are recognized directly in profit or loss. Subsequent measurement Financial assets (other than financial assets at FVTPL) are measured at amortized cost using the effective interest method less any allowance for impairment. Gains and losses are recognized in profit or loss when the debt instruments are derecognized or impaired, as well as through the amortization process. Financial liabilities are measured at amortized cost using the effective interest method. Gains and losses are recognized in profit or loss when the liabilities are derecognized, as well as through the amortization process. Fair value measurement principles 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. Where financial assets and financial liabilities measured at fair value though profit or loss have a quoted price in an active market at the reporting date, the fair value is based on this price. A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from a stock exchange and those prices represent actual and regularly occurring market transactions on an arm’s length basis. Securities traded on stock exchanges are stated at market price based on the closing price on the relevant valuation day. Derecognition A financial asset is derecognized where the rights to receive cash flows from the asset have expired, or the Company has transferred its rights to receive cash flows from the asset. The Company derecognizes a financial liability when the obligation under the liability is discharged, cancelled or expired. Offsetting of financial instruments Financial assets and financial liabilities are offset, and the net amount reported in the statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. Impairment of financial instruments The Company applies the “expected credit loss” (“ECL”) model to financial assets measured at amortized cost. The Company’s financial assets subject to this impairment model are cash, trade and other receivable. The trade accounts receivable have no financing component and have maturities of less than 12 months at amortized cost and, as such, the Company applies the simplified approach for expected credit losses (ECLs) to all its trade accounts receivable. Therefore, the Company recognizes a loss allowance based on lifetime ECLs at each reporting date. The Company’s approach to ECLs reflects a probability-weighted outcome, the time value of money and reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions. The Company uses the provision matrix as a practical expedient to measure ECLs on trade receivables, based on days past due for groupings of receivables with similar loss patterns. The provision matrix is based on historical observed loss rates over the expected life of the receivables and is adjusted for forward-looking estimates. The impairment guidance using the ELC model did not have a significant impact on the carrying amounts of the Company’s trade accounts receivable as the Company has had negligible credit losses. Write-off The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Compound Financial Instrument Compound financial instrument issued by the Company comprises convertible debentures that can be converted into common shares at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The component parts of the compound instrument issued by the Company are initially classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. The conversion option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company’s own equity instruments is an equity instrument. At the date the convertible debentures are issued, the liability component is initially recognized at the fair value of similar debt instruments which do not have an equity conversion option. The initial amount of the liability component is determined by discounting the face value of the convertible debentures using a rate of interest prevailing for similar non-convertible instruments at the date of issue for instruments of similar terms and risks. The conversion option classified as the equity component is determined by deducting the amount of the liability component from the gross proceeds. The equity component is recognized net of income tax effects within the other equity account. Subsequently, the liability component is accounted for at amortized cost and is accreted using the effective interest method, up to the face value of the convertible debentures during the period they are outstanding. Interest expense on the convertible debentures is composed of the interest calculated on the face value of the convertible debentures and a non-cash notional interest representing the accretion of the carrying value of the convertible debentures. The equity component is not remeasured. The conversion option classified as equity remains in the other equity account until the conversion option is exercised, in which case, the balance recognized in other equity is transferred to share capital. When the conversion option remains unexercised at the maturity date of the convertible debentures, the balance recognized in other equity will be transferred to contributed surplus. No gain or loss is recognized in the consolidated income statement upon conversion or expiration of the conversion option. Transaction costs related to the issuance of convertible debentures are allocated to the liability and equity components in proportion to the allocation of the gross proceeds. Transaction costs relating to the equity component are recognized directly in other equity. Transaction costs relating to the liability component are included in the carrying amount of the liability component and are amortized over the term of the convertible debentures using the effective interest method. Effective Interest Method The effective interest method is a method of calculating the amortized cost of a financial asset/financial liability and of allocating interest income/expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts/payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial instrument, or (when appropriate) a shorter period, to the net carrying amount on initial recognition.

Significant accounting judgment

Significant accounting judgments, estimates and assumptions	12 Months Ended
	Dec. 31, 2020
Significant accounting judgments, estimates and assumptions
Significant accounting judgments, estimates and assumptions	4. The preparation of financial statements requires management to make judgments, estimates and assumptions based on currently available information that affect the reported amounts of assets, liabilities and contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Estimates and judgments are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual results could differ from those estimated. By their very nature, these estimates are subject to measurement uncertainty and the effect of any changes in estimates on the financial statements of future periods could be material. In the process of applying the Company’s accounting policies, management has made the following judgments, estimates, and assumptions which have the most significant effect on the amounts recognized in the financial statements. Critical judgments in applying accounting policies (a) At each reporting date, the Company reviews the carrying amounts of its property and equipment and intangible assets with a finite useful life to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. Management’s judgments is required in assessing whether there is any indication that an asset may be impaired. (b) The recognition of development costs as intangible assets requires judgments to determine whether the required criteria for recognition are met including management estimates of future economic benefits. (c) The recognition of variable consideration related to the sale of intellectual property requires management’s judgments to determine whether it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. (d) The investment tax credits are estimated by management based on quantitative and qualitative analysis and interpretation of various government programmes, related restrictions, limitations, definitions, and eligibility conditions. Uncertainty over the eligibility and final assessment by taxation authorities of investment tax credits requires judgment. Management involves its technical staff and external specialists in determining if the expenditures meet the requirements of the different tax credit claims. Key sources of estimation uncertainty (e) Revenue recognition for long-term contracts completion requires the use of estimates to determine the recorded amount of revenues, costs in excess of billings and billings in excess of costs and profits on uncompleted contracts. The determination of anticipated costs for completing a contract is based on estimates that can be affected by a variety of factors, including the cost of materials, labour and sub-contractors, as well as potential claims from customers and subcontractors. As risks and uncertainties are different for each project, the sources of variations between anticipated costs and actual costs incurred will also vary by project. The determination of estimates is based on the Company’s business practices as well as its historical experience. Estimates are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised. Given this estimation process, it is possible that changes in future conditions could cause a material change in the recognized amount of revenues and costs and profits in excess of billings on uncompleted contracts and accrued expenses. Agreements that contain multiple deliverables require the use of judgment to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance (f) The Company uses the fair value method of valuing compensation cost associated with the Company’s stock option plan. Estimating fair value requires determining the most appropriate valuation model for a grant of equity instruments, which is dependent on the terms and conditions of the grant. This also requires determining the most appropriate inputs to the valuation model including the expected life of the option and volatility. The assumptions and models are discussed in note 20. (g) The Company estimates the useful lives of property and equipment based on the period over which the assets are expected to be available for use. The estimated useful lives of property and equipment are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of property and equipment are based on management’s experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. Useful lives, depreciation rates and residual values are reviewed at least annually. (h) Where the fair values of investments recorded in the statement of financial position cannot be derived from active markets, they are determined using valuation techniques including the Black-Scholes models. The inputs to these models are taken from observable markets where possible, but where this is not feasible, a degree of judgment is required in establishing the fair values. The judgments include considerations of inputs such as the expected volatility and the initial allocation of the consideration paid between the fair value of the common shares and warrants received. Should any of the inputs to these models or changes in assumptions about these factors occur, this could affect the reported fair value of the investments. (i) Right-of-use assets and lease liabilities In determining the carrying amount of the right-of-use asset and corresponding lease liabilities, assumptions include the non-cancellable term of the lease plus periods covered by an option to renew or purchase the leases, estimated useful lives of the related assets, and incremental borrowing rate. Renewal and purchase options are only included in the lease term if management is reasonably certain to renew. Management considers factors such as market conditions, comparable rental rates and similar property values. The Company is also required to estimate the incremental borrowing rate specific to each portfolio of leased assets with similar characteristics if the interest rate in the lease is not readily determined. Management determines the incremental borrowing rate using base rate for similar loans plus a risk premium. (i) The Company has unused available tax losses, deductible temporary differences and investment tax credits. The Company recognizes deferred income tax assets for these unused tax losses and deductible temporary differences only to the extent that, in management’s opinion, it is probable that future taxable profit will be available against which these available tax losses and temporary differences can be utilized. The Company recognizes investment tax credits when it has reasonable assurance that it has complied with the conditions of the programme and that the amounts will be realized (i.e., that it will generate future federal income taxes payable against which the tax credits can be applied). The Company’s projections of future taxable profit involve the use of significant assumptions and estimates with respect to a variety of factors, including future sales and operating expenses. There can be no assurance that the estimates and assumptions used in our projections of future taxable income will prove to be accurate predictions of the future, and in the event that our assessment of the recoverability of these deferred tax assets and investment tax credits changes in the future, a material increase or reduction in the carrying value of these deferred tax assets and investment tax credits could be required, with a corresponding charge to net earnings. (j) COVID-19 pandemic The COVID‑19 pandemic continues to cause significant financial market and social dislocation. The situation is dynamic with various cities and countries around the world responding in different ways to address the outbreak. While the Company has experienced the impact of the outbreak of the Coronavirus (COVID‑19) on its operations, it had continued to operate during the current pandemic. During the year ended December 31, 2020, the Company recognized payroll subsidies totaling $775,967 principally under the Canadian Emergency Wage Subsidy program, which amount required estimation (see note 22). In the event of a prolonged continuation of the pandemic, it is not clear what the potential impact may be on the Company’s business, financial position and financial performance.

Revenues

Revenues	12 Months Ended
	Dec. 31, 2020
Revenues
Revenues	5. Revenues by product line: The Company’s revenues are generated primarily from PUREVAP™ related sales of $4,163,059 (2019 - $525,556), DROSRITE™ related sales of $9,976,696 (2019 -$560,916), the development and support related to systems supplied to the U.S. Military of $1,425,883 (2019 -$637,841), torch related sales of $1,452,455 (2019 – $2,323,351), and other sales and services of $756,936 (2019 - $766,314). The following is a summary of the Company’s revenues by revenue recognition method: 2020 2019 $ $ Revenue from contracts with customers: Sales of goods under long-term contracts 12,432,666 4,585,337 Sales of goods in point of time 1,730,273 228,641 Other revenue: Sale of intellectual properties (i) 3,612,090 — 17,775,029 4,813,978 See note 30 for sales by geographic area. (i) Sale of intellectual properties During the year, the Company sold intellectual property to a subsidiary of a company in which it holds a strategic investment for a non-refundable fee of $2.4 million. Under the terms of the sale agreement, control of the intellectual property was transferred to the purchaser and the Company has no obligation to undertake activities that will significantly affect the intellectual property. The terms of the agreement also include additional variable consideration that can be received from future sales made by the purchaser, including minimum royalties of $50,000 in 2021, $100,000 in 2022, $150,000 in 2023, and $200,000 in 2024 and every year thereafter (see note 11). The Company has also amended a previous agreement with a company in which it holds a strategic investment to re-instate minimum royalties that were previously waived by the Company related to a sale of intellectual property that occurred in 2016. The terms of this agreement also include additional variable consideration that can be received from future sales made by the purchaser including minimum royalties of $200,000 in 2021 and $250,000 in 2022 and every year thereafter (see note 11). The Company only recognizes variable consideration, including minimum royalties, arising from these agreements in the period(s) when it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Transaction price allocated to remaining performance obligations As at December 31, 2020, revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially satisfied) at the reporting date is $29,999,009 (2019 - $6,011,159). Revenue will be recognized as the Company satisfies its performance obligations under long-term contracts, which is expected to occur over the next 3 years.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2020
Cash and cash equivalents
Cash and cash equivalents	6. As at December 31, 2020 and 2019, there are no restrictions on cash and cash equivalents. Cash and cash equivalents include the following components: 2020 2019 Cash 10,104,899 34,431 Guaranteed investment certificates 8,000,000 — Cash and cash equivalents 18,104,899 34,431 Guaranteed investment certificates are instruments issued by Canadian financial institutions and include $3,000,000 bearing interest at a rate of 0.56% and $5,000,000 bearing interest at a rate of 0.53%. These instruments are redeemable without penalty 60 days and 30 days, respectively, from the date of acquisition and mature in February 2021 and December 2021.

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2020
Accounts receivable
Accounts receivable	7. Details of accounts receivable were as follows: December 31, December 31, 2020 2019 $ $ 1 – 30 days 309,362 71,423 31 – 60 days 226,713 9,483 61 – 90 days 253,141 17,753 Greater than 90 days 218,008 5,469 Total trade accounts receivable 1,007,224 104,128 Unbilled trade receivables 1,132,911 — Other receivables 931,041 — Sales tax receivable 258,477 106,412 3,329,653 210,540 As at December 31, 2020 other receivables primarily included an amount of $892,609 to be received for HPQ shares sold before year end with proceeds not having been received. There is no material allowance for expected credit losses recorded as at December 31, 2020 and December 31, 2019.

Costs and profits in excess of

Costs and profits in excess of billings on uncompleted contracts	12 Months Ended
	Dec. 31, 2020
Costs and profits in excess of billings on uncompleted contracts
Costs and profits in excess of billings on uncompleted contracts	8. As at December 31, 2020, the Company had seven contracts with total billings of $8,378,093 which were less than total costs incurred and had recognized cumulative revenue of $9,451,726 since those projects began. This compares with four contracts with total billings of $89,256 which were less than total costs incurred and had recognized cumulative revenue of $212,236 as at December 31, 2019. Changes in costs and profits in excess of billings on uncompleted contracts during the year are explained by $93,415 (2019 - $307,832) recognised at the beginning of the year being transferred to accounts receivable, and $1,044,072 (2019 - $184,852) resulting from changes in the measure of progress.

Investment Tax Credits

Investment Tax Credits	12 Months Ended
	Dec. 31, 2020
Investment tax credits
Investment tax credits	9. An amount recognized in 2020 included $131,871 (2019 - $434,474) of investment tax credits earned in the year, as well as $1,058,017 of investment tax credits earned in prior years that met the criteria for recognition in 2020. $18,420 (2019 - $179,670) of the investment tax credits recognized in the year was recorded against cost of sales and services, $1,141,468 (2019 - $144,658) against research and development expenses and $30,000 (2019 - $29,913) against selling general and administrative expenses. Research and development expenses for the year amounted to $775,824 less investment tax credits of $1,141,468, less government grants of $365,433 totalling $(731,077) (2019 - $851,512).

Strategic investments

Strategic investments	12 Months Ended
	Dec. 31, 2020
Strategic investments
Strategic investments	10. December 31, December 31, 2020 2019 $ $ Beauce Gold Fields (“BGF”) shares – level 1 123,095 133,354 HPQ Silicon Resources Inc. (“HPQ”) shares - level 1 16,489,220 1,476,000 HPQ warrants – level 3 23,379,435 — 39,991,750 1,609,354 The change in the strategic investments is summarized as follows: (“BGF”) shares – level 1 (“HPQ”) shares - level 1 HPQ warrants – level 3 Quantity $ Quantity $ Quantity $ Balance, December 31, 2018 1,025,794 102,579 21,350,000 1,281,000 18,750,000 310,537 Disposed — — (2,900,000) (261,000) — — Expired — — — — (1,000,000) — Change in the fair value — 30,775 — 456,000 — (310,537) Balance, December 31, 2019 1,025,794 133,354 18,450,000 1,476,000 17,750,000 — Additions — — 7,887,000 3,395,742 5,200,000 560,000 Received in lieu of payment of services rendered — — 4,394,600 395,514 4,394,600 — Exercised — — 1,500,000 540,000 (1,500,000) (337,500) Disposed — — (17,241,400) (10,798,056) — — Change in the fair value — (10,259) — 21,480,020 — 23,156,935 Balance, December 31, 2020 1,025,794 123,095 14,990,200 16,489,220 25,844,600 23,379,435 The Company owns 11.55% on a fully diluted basis of HPQ as at December 31, 2020 (2019 – 11.51%) and has other business transactions with this entity– see note 11. The following table sets out the details and activity of the HPQ warrants: Number of Number of warrants warrants Exercise Expiry date Dec. 31, 2019 Additions Exercised Dec. 31, 2020 price ($) 21-Nov-20 1,500,000 — (1,500,000) — 0.15 21-Aug-21 16,250,000 — — 16,250,000 0.17 29-Apr-23 — 1,200,000 — 1,200,000 0.10 02-Jun-23 — 4,394,600 — 4,394,600 0.10 03-Sep-23 — 4,000,000 — 4,000,000 0.61 17,750,000 9,594,600 (1,500,000) 25,844,600 1,200,000 common shares and 1,200,000 warrants of HPQ were purchased in cash for an amount of $60,000 in April 2020. 4,394,600 common shares of HPQ and 4,394,600 warrants of HPQ were received in May 2020 to settle trade receivables from HPQ in the amount of $395,414. At the transaction date, this non-monetary transaction was measured at the fair value of the trade receivables. 4,000,000 common shares and 4,000,000 warrants were purchased in cash for an amount of $2,400,000 in September 2020. In 2020, 2,687,000 common shares of HPQ were purchased in cash for an amount of $1,495,742 and 16,429,400 common shares of HPQ were disposed for an amount of $10,798,056 The disposal of the common shares of HPQ in 2020 has resulted in a realized gain of $6,773,512. As at December 31, 2020, an amount of $892,609 in included in accounts receivable (see note 7). 1,500,000 HPQ warrants were exercised in cash for an amount of $202,500 in December 2020. In 2019, 1,000,000 warrants of HPQ expired unexercised. At inception, the fair value of the HPQ warrants purchased in 2020 was measured using the Black-Scholes option pricing model using the following assumptions: Number of warrants 1,200,000 4,394,600 4,000,000 Date of issuance April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.10 0.10 0.61 Assumptions under the Back Sholes model: Fair value of the shares ($) 0.04 1.05 1.05 Risk free interest rate (%) 0.30 0.20 0.20 Expected volatility (%) 97.45 114.80 112.52 Expected dividend yield Contractual remaining life (number of months) 36 29 32 As at December 31, 2020, the fair value of the HPQ warrants was measured using the Black-Scholes option pricing model using the following assumptions: Number of warrants 16,250,000 1,200,000 4,394,600 4,000,000 Date of issuance Dec. 21,2018 April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.17 0.10 0.10 0.61 Assumptions under the Back Sholes model: Fair value of the shares ($) 1.05 1.05 1.05 1.05 Risk free interest rate (%) 0.20 0.20 0.20 0.20 Expected volatility (%) 145.03 115.30 114.80 112.52 Expected dividend yield Contractual remaining life (number of months) 8 28 29 32 As at December 31, 2020, a gain from initial recognition of the warrants of $859,998 ($24,017 – 2019) has been deferred off balance sheet until realised.

Royalties receivable

Royalties receivable	12 Months Ended
	Dec. 31, 2020
Royalties receivable
Royalties receivable	11. December 31, December 31, 2020 2019 $ $ Opening balance — — Royalties recognized during the year 1,600,000 — Discounting (390,000) — Amounts received during the year (150,000) — Balance at end of the year 1,060,000 — The company sold intellectual property to HPQ Silicon Resources Inc. in 2016 (“HPQ 2016 contract”) and its wholly owned subsidiary, HPQ Nano Silicon Powders Inc. in 2020 (“HPQ Nano contract”). The terms of those sales contracts include, in addition to the purchase price amounts already received of $1,000,000 in 2016 and $2,400,000 in 2020 respectively, the following variable consideration in the form of royalty payments: HPQ 2016 contract: Royalties are 10% of net sales, with minimum payments of $200,000 in 2021 and $250,000 in 2022 and every year thereafter. Payment is due no later than 30 days after the year end of HPQ Silicon Resources Inc. An amount of $150,000 has been received in 2020 under this agreement. HPQ Nano contract: Royalties are 10% of net sales, with minimum payments of $50,000 in 2021, $100,000 in 2022, $150,000 in 2023, and $200,000 in 2024 and every year thereafter. Payments are due no later than10 days after the year end of HPQ Nano Silicon Powders Inc. During the year, the Company recognized $1,100,000 and $500,000 for the HPQ 2016 and HPQ Nano contracts, respectively, of royalties receivable, which amounts have been discounted using a 12.5% rate. See note 5.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2020
Deposits
Deposits	12. December 31, December 31, 2020 2019 $ $ Current portion: Suppliers 1,421,246 150,322 Non-current portion: Suppliers 1,099 137,864 Rent 300,242 40,241 Total non-current 301,341 178,105 Total Deposits 1,722,587 328,427

Property and equipment

Property and equipment	12 Months Ended
	Dec. 31, 2020
Property and equipment
Property and equipment	13. Equipment Computer Machinery and Leasehold under equipment equipment Automobile improvements construction Total $ $ $ $ $ $ Cost Balance at December 31, 2018 549,864 1,621,899 21,912 904,512 2,168,136 5,266,323 Additions 21,654 — — 9,539 922,917 954,110 Reclass to Equipment under Construction — — — (749,045) 749,045 — Reclass to right-of-use assets (49,530) — — — — (49,530) Impairment — — — — (2,168,136) (2,168,136) Balance at December 31, 2019 521,988 1,621,899 21,912 165,006 1,671,962 4,002,767 Additions 27,671 — 306,164 15,895 268,272 618,002 Impairment — — (21,912) — — (21,912) Balance at December 31, 2020 549,659 1,621,899 306,164 180,901 1,940,234 4,598,857 Accumulated depreciation Balance at December 31, 2018 479,802 1,371,542 17,440 89,236 105,421 2,063,441 Depreciation 32,368 50,071 1,342 3,749 81,305 168,835 Reclass to right-of-use assets (20,264) — — — — (20,264) Impairment — — — — (186,726) (186,726) Balance at December 31, 2019 491,906 1,421,613 18,782 92,985 — 2,025,286 Depreciation 17,206 20,029 22,083 3,800 — 63,118 Impairment — — (19,117) — — (19,117) Balance at December 31, 2020 509,112 1,441,642 21,748 96,785 — 2,069,287 Carrying amounts Balance at December 31, 2019 30,082 200,286 3,130 72,021 1,671,962 1,977,481 Balance at December 31, 2020 40,547 180,257 284,416 84,116 1,940,234 2,529,570 In 2019 the Company commenced construction on a new and improved Plasma Powder Production equipment with advanced technological improvements with regard to production output and operating costs. As a result, the existing powder production, Plasma atomization system and related inventory, was no longer deemed to have any future benefit and was written down by $2,367,531 to the net recoverable amount of nil. Equipment under construction includes the leasehold improvements of a clean room and the costs related to building the new Plasma Powder Production equipment.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases
Leases	14. The Company has entered into lease contracts mainly for buildings and computer equipment, which expire at various dates through the year 2024. Some leases have extension or purchase options for various terms. Some lease payments are based on changes in price indices. The lease contracts do not impose any financial covenants. As of January 1, 2020, a lease for rent of a property with a trust whose beneficiary is the controlling shareholder and CEO of the Company was modified to amend the lease term, fix the annual rent increase at a rate of 2%, exercise the option to extend the term of the lease for five years and prepay the rent amount of $1,178,530, which was presented against the lease liability. At the date of modification, the lease liability was remeasured and an amount of $366,566 was recorded as an adjustment to the right-of-use asset. The lease liability was recalculated using a discount rate of 4%. As at December 31, 2020, the right-of-use asset and the lease liabilities related to this lease amount to $1,328,557 and $221,496 respectively (2019 - $1,350,487 and 1,218,958). In 2020, the variable components of the leases which are not included in the lease liabilities under IFRS 16, comprise property taxes for an amount of $258,042 (2019 - $266,581) which were charged to the Company. In return the trust agreed to convert the 2020 Convertible loan approximately one year before its due date (note 19). a) Right-of-use assets Land and Computer building equipment Total $ $ $ Balance at January 1, 2019 4,073,286 29,266 4,102,552 Depreciation (348,590) (11,193) (359,783) Balance at December 31, 2019 3,724,696 18,073 3,742,769 Remeasurement of lease liabilities 366,566 — 366,566 Depreciation (402,947) (5,388) (408,335) Balance at December 31, 2020 3,688,315 12,685 3,701,000 b) The table below summarizes changes to the lease liabilities: $ Balance at January 1, 2019 4,116,347 Payments (131,321) Balance at December 31, 2019 3,985,026 Remeasurement 366,566 Payments (1,363,050) Balance at December 31, 2020 2,988,542 c) Amount recognized in the statement of comprehensive loss: 2020 2019 $ Depreciation of right-of-use assets 408,335 359,783 Interest on lease liabilities 211,666 258,288 Expense related to lease payments not included in the measurement of lease liabilities — 7,264 d) Maturity analysis – contractual undiscounted cash flows of lease liabilities as at December 31, 2020 $ 2021 406,542 2022 2,875,509 2023 4,839 3,286,890

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2020
Intangible assets
Intangible assets	15. Development Licenses Patents costs Total $ $ $ $ Cost Balance at December 31, 2018 8,409,051 375,329 244,871 9,029,251 Additions — 197,157 — 197,157 Write-off (8,409,051) — — (8,409,051) Balance at December 31, 2019 — 572,486 244,871 817,357 Additions — 305,420 — 305,420 Write-Off — (109,514) — (109,514) Balance at December 31, 2020 — 768,392 244,871 1,013,263 Accumulated amortization Balance at December 31, 2018 8,409,051 43,818 16,508 8,469,377 Amortization — 3,625 16,508 20,133 Write-off (8,409,051) — — (8,409,051) Balance at December 31, 2019 — 47,443 33,016 80,459 Amortization — 10,682 16,508 27,190 Balance at December 31, 2020 — 58,125 49,524 107,649 Carrying amounts Balance at December 31, 2019 — 525,043 211,855 736,898 Balance at December 31, 2020 — 710,267 195,347 905,614 The Company’s development costs have been incurred to develop plasma related technologies and the patents protect the design and specification of these technologies.

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2020
Accounts payable and accrued liabilities
Accounts payable and accrued liabilities	16. December 31, 2020 December 31, 2019 $ $ Accounts payable 2,206,249 2,780,628 Accrued liabilities 1,701,554 1,866,823 Sale commissions payable ¹ 731,671 — Accounts payable to the controlling shareholder and CEO 68,577 214,470 Accounts payable to a trust beneficially owned by the controlling shareholder and CEO — 51,234 4,708,051 4,913,155 ¹Sale commissions payable relates to the costs to obtain long-term contracts with clients.

Billings in excess of costs and

Billings in excess of costs and profits on uncompleted contracts	12 Months Ended
	Dec. 31, 2020
Billings in excess of costs and profits on uncompleted contracts
Billings in excess of costs and profits on uncompleted contracts	17. The amount to date of costs incurred and recognized profits less recognized losses for construction projects in progress amounted to $6,831,326 (2019 - $4,612,082). Payments to date received were $13,424,298 on contracts in progress (2019 - $7,696,739). Changes in billings in excess of costs and profits on uncompleted contracts during the year are explained by $1,282,217 (2019 - $1,283,144) recognised at the beginning of the year being recognised as revenue, and an increase of $4,790,536 (2019 - $15,391) resulting from cash received excluding amounts recognised as revenue.

Term loans

Term loans	12 Months Ended
	Dec. 31, 2020
Term loans
Term loans	18. 2019 SR&ED Other Term Other Term Tax 2018 SR&ED 2017 SR&ED EDC Loan¹ Loans² Loans³ Credit loan⁴ Tax Credit loan⁵ Tax Credit loan⁶ Total $ $ $ $ $ $ $ Balance, December 31, 2018 — — — — — 247,200 247,200 Additions — — 115,200 247,500 214,000 — 576,700 Conversion option — — (12,800) — — — (12,800) Financing costs — — — (63,558) (54,955) — (118,513) Accretion — — 8,533 1,389 40,691 — 50,613 Repayment — — — — — (247,200) (247,200) Balance, December 31, 2019 — — 110,933 185,331 199,736 — 496,000 Addition 157,058 38,861 — — — — 195,919 Financing costs (83,119) — — — — — (83,119) Accretion 1,861 — 4,267 40,902 14,264 — 61,294 Payments — (1,954) (115,200) (226,233) (214,000) — (557,387) Balance, December 31, 2020 75,800 36,907 — — — — 112,707 Less current portion — 12,208 12,208 Balance, December 31, 2020 75,800 24,699 — — — — 100,499 ¹ maturing in 2027, non-interest bearing, payable in equal instalments from July 2023 to June 2027 ² maturing October 23, 2023 bearing interest at a rate of 6.95% per annum, payable in monthly instalments of $1,200 secured by automobile (carrying amount of $36,702 as at December 31, 2020) ³ matured May 1, 2020 bearing interest rate of 8% per annum payable at the maturity date, repaid July 2020. ⁴ matured December 23, 2020 bearing interest rate of 16.68% payable at the issuance, repaid July 2020. ⁵ matured April 3, 2020 bearing interest rate of 16.68% payable at the issuance, repaid May 2020. ⁶ matured September 30, 2018 bearing interest rate of 18% (effective interest rate 23%), repaid February 2019. On March 5, 2020, the Company entered into a repayable contribution agreement up to $450,000 under the Regional Economic Growth through Innovation program from the Economic Development Agency of Canada (“EDC”). The contribution is repayable in 60 equal monthly instalments due and payable 24 months following the completion of the project. During the year ended December 31, 2020, the Company received contribution totaling $157,058. The loan was discounted using the effective interest method. The effective interest rate on the loan is 15%. On May 1, 2019 the Company entered into loan agreements with unrelated individuals totaling $115,200 bearing interest at the annual rate of 8% payable at maturity, on May 1, 2020. The other term loans are unsecured and are convertible, at 10% discount, for a variable amount, of shares into any future private placement until maturity. The fair value of the debt instrument at inception was determined using the estimated cash flows discounted using a market rate of 20%. At the inception date, the residual amount of the non derivative liability of $12,800 associated with the conversion feature has been recorded in accounts payable and accrued liabilities. On March 31, 2020, the maturity of the other term loans was extended to July 13 and July 15, 2020 and were fully repaid on maturity dates. Upon repayment of the loans, the derivative liability of $12,800 was reclassified in financing costs.

Convertible debentures

Convertible debentures	12 Months Ended
	Dec. 31, 2020
Convertible debentures
Convertible debentures	19. 2020 Convertible 2018 Convertible loan debentures Total $ Balance at December 31, 2018 — 2,527,241 2,527,241 Effective interest — 371,117 371,117 Balance at December 31, 2019 — 2,898,358 2,898,358 Liability component at issuance 804,578 — 804,578 Effective interest accretion 22,982 155,642 178,624 827,560 3,054,000 3,881,560 Repayment of debentures including accommodation fees, in cash — (358,500) (358,500) Conversion into common shares (827,560) (2,695,500) (3,523,060) Balance at December 31, 2020 — — — 2020 Convertible loan On March 18, 2020, the Company closed a $903,000 non-brokered secured convertible loan (“2020 Convertible loan”) at 12% per annum, with a trust whose beneficiary is the controlling shareholder and CEO of the Company. The loan bore interest at the rate of 12% per annum, with interest payable in cash on a quarterly basis in arrears and matured September 17, 2021. The convertible loan may be converted before maturity, in whole at anytime or in part from time to time at a conversion price of $0.28 at the option of the lender. The convertible loan was secured by a deed of hypothec charging on the universalities of movable assets. At the issuance date, the 2020 Convertible loan was recorded as follows: $ Liability component 804,578 Conversion option recognized in equity, net of transaction cost of $47,338 98,422 Net proceeds 903,000 On September 30, 2020, the 2020 Convertible loan was converted into 3,225,000 common shares. Upon conversion, the equity component of $98,422 was allocated to share capital. The conversion was performed in return for the modification of a lease agreement for rent of a property with the same trust whose beneficiary is the controlling shareholder and CEO of the Company (note 14). 2018 Convertible debentures On March 30, 2020, the Company reached an agreement to extend the maturity date of its $3,000,000 2018 convertible debentures to September 30, 2020, from the original maturity date of March 29, 2020. Under the terms of the agreement, the Company redeemed $300,000 (representing 10% of the principal amount), paid a onetime accommodation fee of $54,000, and is no longer subject to any prepayment penalties going forward. Upon redemption, an amount of $40,779 corresponding to the equity component was reclassified to contributed surplus. As the date of modification, the fair value of the 2018 Convertible debentures was determined using estimated cash flows discounted using a market interest rate of 17.5%. At the remeasurement date, a residual amount of $16,875 representing the value of the conversion option equity component was classified in the shareholders’ Equity (Deficiency). Upon conversion of the debentures in May and June 2020, 3,369,375 common shares were issued and the equity component of $360,981 was classified in share capital.

Shareholders' equity (deficienc

Shareholders' equity (deficiency)	12 Months Ended
	Dec. 31, 2020
Shareholders' equity (deficiency)
Shareholders' equity (deficiency)	20. Common shares and warrants Authorized: The Company is authorized to issue an unlimited number of Class A common shares without par value. Shares issued upon public issuance On November 3, 2020, the Company closed a bought-deal short form prospectus offering of 3,354,550 units at a price of $3.60 per unit for aggregate gross proceeds to the Company of $12,076,380, including the full exercise of the over-allotment option. In connection with the offering, the Company paid issuance costs of $1,640,052 in cash and issued 191,414 compensation options. Each compensation option entitles the holder thereof to purchase one unit at a price of $3.60 until November 10, 2022. Each unit is comprised of one common share of the Company and one-half of one common share purchase warrant of the company. Each warrant entitles the holder to purchase one additional common share at an exercise price of $4.50 for a period of 24 months. Under the warrant indenture, the Company has the right to accelerate the expiry date of the warrants to the date that is 30 days after delivery of a notice (the “Acceleration Notice”) to the holders of warrants and the warrant agent confirming that the volume weighted average trading price of the Company’s common shares on the Toronto Stock Exchange is greater than $6.75 for 20 consecutive trading days (the “VWAP Requirement”). The VWAP Requirement was met as of close of business March 10, 2021. The Company has delivered the Acceleration Notice and indicated that the warrants will expire on April 14, 2021. Shares issued upon exercise of stock options and share purchase warrants During the year ended December 31, 2020, 2,118,000 (1,384,000 - 2019) stock options and 7,060,617 share purchase warrants were exercised for net proceeds of $759,400 and $5,623,322 ($306,360 and Nil – 2019) respectively. The amounts credited to share capital from the exercise of stock options include an ascribed value from contributed surplus of $484,807 ($287,350 – 2019). Conversion of loan into shares On September 30, 2020, the 2020 Convertible loan with a carrying value of $827,560 was converted into 3,225,000 common shares. Upon conversion, the liability component of $98,422 was transferred to share capital (note 19). Share redemptions for cancellation The Corporation had also been authorized to repurchase, for cancellation on the open market, or subject to the approval of any securities authority by private agreements, between November 1,2019 and October 31, 2020, or at an earlier date if the Corporation concludes or cancels the offer, up to 6,7500,000 of its Class A Common Shares. The repurchases were made in the normal course of business at market prices through the Toronto Stock Exchange. Between April 7, 2020 and June 15, 2020, the Company repurchased and cancelled 1,285,000 Class A Common shares at a weighted average price of $0.75, for a total cash consideration of $964,391 including commissions of $12,845. The excess of the total consideration over the carrying amount of the shares, in the amount of $538,021, was applied against deficit. The Company was under no obligation to repurchase its Class A Common Shares as at December 31, 2020. During the year ended December 31, 2019, the Company did not repurchase any of its Class A Common Shares and was under no obligation to repurchase its Class A Common Shares. Private placements On October 23, 2019, the Company completed a non-brokered private placement and issued 300,000 units at a price of $0.56 per unit, for total gross proceeds of $168,000. Each unit consists of one common share and three- quarters (0.75) of a common share purchase warrant of the Company. Each warrant entitles the holder to acquire one common share of the Company at a price of $0.75. Each warrant expires fifteen (15) months from issuance. The Company did not pay finder’s fees or issue any finders compensation warrants in connection with this private placement. On June 19, 2019, the Company completed a non-brokered private placement and issued 1,000,000 units at a price of $0.58 per unit, for total gross proceeds of $580,000. Each unit consists of one common share and one common share purchase warrant of the Company. Each warrant entitles the holder thereof to purchase one common share at a price of $0.85 until June 19, 2021. In connection with the private placement, the Company paid finder’s fees in the amount of $23,200. On May 28, 2019, the Company completed a non-brokered private placement and issued 2,024,500 units at a price of $0.58 per unit, for total gross proceeds of $1,174,210. Each unit consists of one common share and one common share purchase warrant of the Company. Each warrant entitles the holder thereof to purchase one common share at a price of $0.85 until May 28, 2021. In connection with the private placement, the Company paid finder’s fees in the amount of $40,600. On May 15, 2019, the Company completed a non-brokered private placement and issued 2,996,500 units at a price of $0.58 per unit, for total gross proceeds of $1,737,970. Each unit consists of one common share and one common share purchase warrant of the Company. Each warrant entitles the holder thereof to purchase one common share at a price of $0.85 until May 15, 2021. In connection with the private placement, the Company paid finder’s fees in the amount of $42,595. On January 7, 2019, the Company received an additional subscription and sold an additional aggregate amount of 97,400 units of the Company at a price of $0.58 per unit for gross proceeds of $56,492. An amount of $5,800 from the initial subscriptions of the Private Placement dated December 17, 2018 was received on December 23, 2018 and deposited on January 3, 2019. As a result of the initial subscriptions and subsequent subscription, the Company issued and sold pursuant to the Private Placement dated December 17, 2018 a total of 2,244,367 units for gross proceeds of $1,301,733. Each unit consists of one common share of the Company and one common share purchase warrant. Each warrant entitles the holder thereof to purchase one common share at a price of $0.85 until December 18, 2020. Stock option plan The Company has a stock option plan authorizing the Board of Directors to grant options to directors, officers, employees and consultants to acquire common shares of the Company at a price computed by reference to the closing market price of the shares of the Company on the business day before the Company notifies the stock exchanges of the grant of the option. The number of shares which may be granted to any one person shall not exceed 5% (2% for consultants) of total share capital over a twelve-month period. The following table sets out the activity in stock options: Number of Weighted average options exercise price $ Options, December 31, 2018 9,922,000 0.37 Granted 400,000 0.51 Exercised (1,384,000) (0.22) Forfeited (500,000) (0.70) Balance – December 31, 2019 8,438,000 0.37 Granted 2,810,000 4.23 Exercised (2,118,000) 0.36 Forfeited (90,000) 1.02 Balance, December 31, 2020 9,040,000 1.57 On October 26, 2020, the Company announced that it granted stock options to acquire 200,000 common shares of the Company to Mr. Rodney Beveridge, Director, and 50,000 common shares to Ms. Rodayna Kafal, Director & Vice President, Investor Relations and Strategic Business Development. The stock options have an exercise price of $4.00 per common shares and are exercisable over a period of five (5) years. On July 16, 2020, the Company granted an aggregate of 1,700,000 stock options to its directors entitling them to purchase an aggregate of 1,700,000 common shares of the Corporation, at a price of $4.41 per common share. The 1,700,000 options will vest as follows: 25 percent at the date of the grant, 25 percent at the first anniversary of the date of grant, 25 percent at the second anniversary of the date of grant, and 25 percent at the third anniversary of the date of grant. The Company also granted an aggregate of 760,000 stock options to employees entitling them to purchase an aggregate of 760,000 common shares of the Corporation, at a price of $4.41 per common share. Of these options, 660,000 will vest as follows: 50 percent as of the date of grant and 50 percent at the first anniversary of the date of grant. The remaining 100,000 will vest as follows: 25 percent as of the date of grant, 25 percent at the first anniversary of the date of grant, 25 percent at the second anniversary of the date of grant and 25 percent at the third anniversary of the date of grant. All option grants disclosed above are exercisable for a period of five years. On January 2, 2020, the Company granted 100,000 stock options to a Board of Director, in his capacity of Chair of the Audit Committee of the Corporation. The stock options have an exercise price of $0.45 per Common Shares, vest immediately and is exercisable over a period of five (5) years. On September 29, 2019, the Company granted a total of 400,000 stock options to members of the Board of Directors and the Acting Chief Financial Officer of PyroGenesis. The stock options have an exercise price of $0.51 per common share, 50% vested at grant date and 50% at the first anniversary of the grant and are exercisable over a period of 5 years. The fair value of the stock options was estimated at $0.34 per option by applying the Black-Sholes option pricing model. The fair value of the stock options granted in the years ended December 31, 2020 and 2019 was measured based on the Black-Scholes option pricing model using the following assumptions: October 26, July 16, January 2, September 29, Date of grant 2020 2020 2020 2019 Number of options granted 250,000 2,460,000 100,000 400,000 Exercise price ($) 4.00 4.41 0.45 0.51 Fair value of each option under the Black Scholes pricing model ($) 3.20 2.95 0.31 0.34 Assumptions under the Black Scholes model: Fair value of the market share ($) 4.00 4.41 0.45 0.51 Risk free interest rate (%) 0.38 0.33 1.61 1.39 Expected volatility (%) 114 86 86 83 Expected dividend yield — — — — Expected life (number of months) 60 60 60 60 Forfeiture rate (%) — — — — The underlying expected volatility was determined by reference to historical data of the Company’s share price. No special features inherent to the stock options granted were incorporated into the measurement of fair value. As at December 31, 2020, the outstanding options, as issued under the stock option plan to directors, officers, employees and consultants for the purchases of one common share per option, are as follows: Number Number of stock of stock Number of options options stock Exercise Dec 31, Dec 31, options price per 2019 Granted Exercised Forfeitures 2020 vested option Expiry date $ February 12, 2015 1,488,000 — (1,488,000) — — — 0.30 Feb 12, 2020 September 25, 2016 3,000,000 — — — 3,000,000 3,000,000 0.18 Sep 25, 2021 October 25, 2016 100,000 — (100,000) — — — 0.19 Oct 25, 2021 November 3, 2017 2,600,000 — (180,000) — 2,420,000 2,420,000 0.58 Nov 3, 2022 February 9, 2018 200,000 — (120,000) (80,000) — — 0.60 Feb 9, 2023 May 10, 2018 250,000 — — — 250,000 150,000 0.52 May 10, 2023 July 3, 2018 300,000 — — — 300,000 180,000 0.51 July 3, 2023 October 29, 2018 100,000 — (30,000) — 70,000 30,000 0.52 Oct 29, 2023 September 29, 2019 400,000 — (200,000) — 200,000 200,000 0.51 Sept 29, 2024 January 2, 2020 — 100,000 — — 100,000 100,000 0.45 Jan 2, 2025 July 16, 2020 — 2,460,000 — (10,000) 2,450,000 775,000 4.41 Jul 16, 2025 October 26, 2020 — 250,000 — — 250,000 62,500 4.00 Oct 26, 2025 8,438,000 2,810,000 (2,118,000) (90,000) 9,040,000 6,917,500 1.57 For the year ended December 31, 2020, a stock-based compensation expense of $4,244,608 (2019 - $171,807) was recorded in Selling, general and administrative expenses to the Consolidated Statements of Comprehensive income (loss). As at December 31, 2020, an amount of $3,904,882 (2019 - $81,884) remains to be amortized until October 2024 related to the grant of stock options. Share purchase warrants The following table reflects the activity in warrants during the years ended December 31, 2020 and the number of issued and outstanding share purchase warrants at December 31, 2020: Number of Number of warrants warrants Price Dec 31, Dec 31, per 2019 Issued Exercised Expired 2020 warrant Expiry date $ Issuance of units – April 19, 2018 3,108,333 — (3,108,333) — 0.85 Apr 19, 2020 Issuance of broker warrants – April 19, 2018 74,000 — (74,000) — 0.85 Apr 19, 2020 Issuance of units – April 20, 2018 3,385,715 — (3,385,715) — 0.85 Apr 20, 2020 Issuance of units – September 28, 2018 3,448,276 — — 3,448,276 0.58 Jan 28, 2021 Issuance of units – October 19, 2018 1,500,750 — (1,400,750) — 100,000 0.58 Feb 13, 2021 Issuance of units – December 17, 2018 2,244,367 — (2,244,367) — — 0.85 Dec 18, 2020 Issuance of units – May 15, 2019 2,996,500 — (1,641,000) — 1,355,500 0.85 May 15, 2021 Issuance of units – May 28, 2019 2,024,500 — (1,274,500) — 750,000 0.85 May 24, 2021 Issuance of units – June 19, 2019 1,000,000 — (500,000) — 500,000 0.85 Jun 19, 2021 Issuance of units – October 25, 2019 225,000 — — — 225,000 0.75 Oct 25, 2021 Issuance of units – November 10, 2020 — 1,677,275 — — 1,677,275 4.50 Nov 10, 2022¹ Issuance of warrants – November 10, 2020 — 95,707 — — 95,707 4.50 Nov 10, 2022 ¹ 20,007,441 1,772,982 (7,060,617) (6,568,048) 8,151,758 1.52 ¹ On March 10, 2021, the Company has delivered the Acceleration Notice to accelerate the expiry date of the warrants to April 14, 2021 issued on November 10, 2020

Supplemental disclosure of cash

Supplemental disclosure of cash flow information	12 Months Ended
	Dec. 31, 2020
Supplemental disclosure of cash flow information
Supplemental disclosure of cash flow information	21. Net change in balances related to operations : 2020 2019 $ $ Decrease (increase) in: Accounts receivable (2,622,018) 420,612 Costs and profits in excess of billings on uncompleted contracts (950,653) 184,852 Investment tax credits receivable (562,980) 4,099 Deposits (1,394,160) 307,709 Contract assets (855,592) — Other assets (39,042) (30,564) Royalties receivable (1,060,000) — Increase (decrease) in: Accounts payable and accrued liabilities (148,678) 2,103,997 Billings in excess of costs and profits on uncompleted contracts 3,508,315 (1,267,753) (4,124,808) 1,722,952

Other expense information

Other expense information	12 Months Ended
	Dec. 31, 2020
Other expense information
Other expense information	22. The aggregate amortization of intangible assets expense for the year ended December 31, 2020 was $27,190 (2019 - $20,133) and was recorded in cost of sales and services. Depreciation on property and equipment amounted to $63,118 for the year ended December 31, 2020 (2019 -$168,835) and is recorded in selling, general and administrative. Employee benefits totaled $11,801,314 in the year ended December 31, 2020 (2019 - $5,967,563) and included share-based compensation of $4,244,608 (2019 - $171,807). During the year ended December 31, 2020, costs to obtain long term contacts of $161,291 (2019 - $Nil) were recognized to selling, general and administrative expenses. The Company has been awarded various grants during the year, which were recognized when they became receivable. The grants, received in 2020, are unconditional and amounted to $419,661 (2019 - $261,088). An amount of $365,433 (2019 - $204,525) was recorded as a reduction to the related expenses in research and development, an amount of $54,228 (2019 - $56,563) was recorded as a reduction to the related expenses in selling, general and administrative. The Company in 2020 applied for an amount of $775,967 in wage subsidy under the CEWS program. An amount of $118,416 was recorded as a reduction to employee compensation under cost of sales and services, $504,339 was recorded as a reduction to employee compensation under selling, general and administrative expenses, and $153,212 was recorded as a reduction to employee compensation under research and development costs.

Net finance costs

Net finance costs	12 Months Ended
	Dec. 31, 2020
Net finance costs
Net finance costs	23. 2020 2019 $ $ Finance costs Interest and fees on convertible debentures 171,042 285,000 Interest accretion of convertible debentures 182,700 371,117 Interest on term loans 20,957 46,749 Interest on promissory notes — 53,317 Interest on lease liabilities 211,666 258,288 Interest accretion on promissory notes 17,937 — Penalties and other interest expenses 57,550 275,183 661,852 1,289,654 Capitalized borrowing costs on Equipment under construction (137,778) (52,150) Net finance costs 524,074 1,237,504

Earnings (loss) per share

Earnings (loss) per share	12 Months Ended
	Dec. 31, 2020
Earnings (loss) per share
Earnings (loss) per share	24. The following table provides a reconciliation between the number of basic and fully diluted shares outstanding as at December 31, 2020 and 2019: 2020 2019 Weighted daily average of Common shares 148,315,445 137,382,323 Dilutive effect of stock options 5,375,592 — Dilutive effect of warrants 4,611,720 — Weighted average number of diluted shares 158,302,757 137,382,323 Number of anti-diluted stock options, warrants, compensation options, convertible debentures and convertible loans excluded from fully diluted earnings per share calculation 4,664,396 31,737,530

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2020
Related party transactions
Related party transactions	25. During the year ended December 31, 2020 and 2019, the Company concluded the following transactions with related parties: As of January 1, 2020, a lease for rent of a property with a trust whose beneficiary is the controlling shareholder and CEO of the Company was modified and extended for five years. The modified agreement included a requirement to prepay the rent amount of $1,178,530. As at December 31, 2020 the right-of-use asset and the lease liabilities amount to 1,328,557 and 221,496 respectively (2019 – 1,350,487 and 1,218,958). In 2020, property taxes for an amount of $258,042 (2019‑ 266,581) were charged to the Company. In return for the modification of the lease agreement, a 2020 convertible loan of $903,000 from a trust whose beneficiary is the controlling shareholder and CEO of the Company, was converted into 3,225,000 common shares of the Company. These expenses are recorded in captions cost of sales and selling and general in the statement of comprehensive income (loss). An amount of $58,050 (December 31, 2019 - $Nil), of interest payable and an accretion amount of $Nil (December 31, 2019 - $Nil), were accrued on the 2020 convertible loan of $903,000 from a trust whose beneficiary is the controlling shareholder and CEO of the Company. A balance due to the controlling shareholder and CEO of the Company amounted to $72,188 (2019 - $214,470) for expense report, salary and vacation payable and is included in accounts payable and accrued liabilities. An amount of $17,937 (2019 - $53,317), of interest accretion was expensed in net financing costs in the year on the loan of $295,000 from the controlling shareholder and CEO of the Company. A balance due of $Nil is included in accounts payable and accrued liabilities. The key management personnel of the Company are the members of the Board of Directors and certain officers. Total compensation to key management consisted of the following: 2020 2019 $ $ Salaries – key management 2,148,420 723,000 Pension contributions 18,529 10,960 Fees – Board of Directors 150,000 110,750 Share-based compensation – officers 1,989,144 13,473 Share-based compensation – Board of Directors 846,410 89,025 Other benefits – key management 544,402 58,412 Total compensation 5,696,905 1,005,620 The Company has added three employees in key management in 2020.

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2020
Financial instruments
Financial instruments	26. As part of its operations, the Company carries a number of financial instruments. It is management’s opinion that the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments except as otherwise disclosed. The Company’s overall risk management program focuses on the unpredictability of the financial market and seeks to minimize potential adverse effects on the Company’s financial performance. The Company does not use derivative financial instruments to hedge these risks. Foreign currency risk The Company enters into transactions denominated in US dollars for which the related revenues, expenses, accounts receivable and accounts payable and accrued liabilities balances are subject to exchange rate fluctuations. As at December 31, the following items are denominated in US dollars: 2020 2019 CDN CDN $ $ Cash 1,366,627 74,749 Accounts receivable 621,817 28,704 Accounts payable and accrued liabilities (252,463) (403,273) Total 1,735,981 (299,820) Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. Sensitivity analysis At December 31, 2020, if the US Dollar changes by 10% against the Canadian dollar with all other variables held constant, the impact on pre-tax gain or loss for the year ended December 31, 2020 would have been $174,000 (December 31, 2019 – ($30,000). Credit risk and credit concentration Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The maximum credit risk to which the Company is exposed as at December 31, 2020 represents the carrying amount of cash and cash equivalents, accounts receivable and royalties receivable. Cash and cash equivalents, which only comprise guaranteed investment certificates redeemable on relatively short notice by the Company, are held with major North American financial institutions. The Company manages its credit risk by performing credit assessments of its customers. The Company does not generally require collateral or other security from customers on accounts receivable. The Company believes that there is no unusual exposure associated with the collection of these receivables. During the year ended December 31, 2020, two customers accounted for 79% (December 31, 2019 – five customers for 77%) of revenues from operations. 2020 2019 % of total % of total Revenues revenues Revenues revenues $ % $ % Customer 1 9,523,353 53 1,166,705 24 Customer 2 4,444,022 26 835,142 17 Customer 3 — — 637,841 13 Customer 4 — — 560,916 12 Customer 5 — — 525,556 11 Total 13,967,375 79 3,726,160 77 Two customers accounted for 69% (December 31, 2019 – three customers for 93%) of trade accounts receivable with amounts owing to the Company of $1,211,177 (2019 - $96,874), representing the Company’s major credit risk exposure. Credit concentration is determined based on customers representing 10% or more of total revenues and/or total accounts receivable. The royalties receivables are due from a company in which the Company has a strategic investments. The Company does not have collateral or other security associated with the collection of this receivable. Fair value of financial instruments The fair value represents the amount that would be received for the sale of an asset or paid for the transfer of a liability in an orderly transaction between market participants at the measurement date. The fair value estimates are calculated at a specific date taking into consideration assumptions regarding the amounts, the timing of estimated future cash flows and discount rates. Accordingly, due to its approximate and subjective nature, the fair value must not be interpreted as being realizable in an immediate settlement of the financial instruments. There are three levels of fair value that reflect the significance of inputs used in determining fair values of financial instruments: Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 — inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 — inputs for the asset or liability that are not based on observable market data. The fair values of cash and cash equivalents, trade accounts receivable, accounts payable and accrued liabilities approximate their carrying amounts due to their short-term maturities. Investments in BGF and HPQ shares are valued at quoted market prices and are classified as Level 1. Investments in HPQ warrants are valued using the Black-Scholes pricing model and are classified as Level 3. The fair value of the term loans as at December 31, 2020 is determined using the discounted future cash flows method and management’s estimates for market interest rates for similar issuances. Given their recent issuance, their fair market values correspond to their carrying amount. Interest rate risk Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in interest rates. Changes in market interest rates may have an effect on the cash flows associated with some financial assets and liabilities, known as cash flow risk, and on the fair value of other financial assets or liabilities, known as price risk, and on the fair value of investments or liabilities, known as price risks. The Company is exposed to a risk of fair value on cash equivalents, and term loans as those financial instruments bear interest at fixed rates. Price risk Price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market price (other than those arising from foreign currency risk and interest risk), whether those changes are caused by factors specific to the individual financial instrument or its issuers or factors affecting all similar financial instruments traded in the market. The most significant exposure to the price risk for the Company arises from its investments in shares and warrants of public companies quoted on the TSXV Exchange. If equity prices had increased or decreased by 25% as at December 31, 2020, with all other variables held constant, the Company’s investments would have increased or decreased respectively, by approximately $11,874,375 (December 31, 2019 15% - $241,000). Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivery of cash or another financial asset. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating any investing and financing activities. The following table summarizes the contractual amounts payable and maturities of financial liabilities as at December 31, 2020: Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Accounts payable and accrued liabilities 4,708,051 4,708,051 4,708,051 — Term loans 112,707 197,824 14,389 73,495 62,823 47,117 4,820,758 4,905,875 4,722,440 73,495 62,823 47,117

Contingent liabilities

Contingent liabilities	12 Months Ended
	Dec. 31, 2020
Contingent liabilities
Contingent liabilities	27. The Company is currently a party to various legal proceedings. If management believes that a loss arising from these proceedings is probable and can reasonably be estimated, that amount of the loss is recorded. As additional information becomes available, any potential liability related to these proceedings is assessed and the estimates are revised, if necessary. Based on currently available information, management believes that the ultimate outcome of these proceedings, individually and in aggregate, will not have a material adverse effect on the Company’s financial position or overall trends in results of operations. The Company had received a government grant in prior years of approximately $800,000 to assist with the development of a new system of advanced waste treatment systems technology. The grant is potentially repayable at the rate of 3% of any consideration received as a result of the project, for which funding has been received, to a maximum of the actual grant received. This repayment provision will remain in effect until May 30, 2024. The Company abandoned the project in 2011 and accordingly, no amount is expected to be repaid.

Capital management

Capital management	12 Months Ended
	Dec. 31, 2020
Capital management
Capital management	28. The Company’s objectives in managing capital are: a) To ensure sufficient liquidity to support its current operations and execute its business plan; and b) To provide adequate return to the shareholders The Company’s primary objectives when managing capital is to ensure the entity continues as a going concern as well as to maintain optimal returns to shareholders and benefits for other stakeholders. The Company currently funds these requirements from cash flows from operations and with financing arrangements with third parties and shareholders. The Company is not subject to any externally imposed capital requirements. The Company monitors its working capital in order to meet its financial obligations. As at December 31, 2020, the Company’s working capital was $13,797,579 (2019 – deficiency of $10,482,034). The management of capital includes shareholders’ equity for a total amount of $59,423,106 (2019 – deficiency of $6,082,923) and debt of $112,707 (2019‑$3,679,323). Although there were no significant changes in the Company’s approach during fiscal 2020, the Company was able to retire its term loans and convert its convertible debentures to common shares. In order to maintain or adjust capital structure, the Company may issue new shares, sell portions of its strategic investment and periodically purchase its own shares on the open market.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2020
Income taxes
Income taxes	29. a) Income tax expenses is comprised of the following: 2020 2019 $ $ Current tax Current year 327,412 — Deferred tax — — Origination and reversal of temporary differences 6,816,080 (2,811,973) Recognition of previously unrecognized tax assets (170,082) Change in unrecognized deductible temporary differences (5,939,998) 706,000 Income tax expense 1,033,412 — b) Reconciliation of effective tax rate 2020 2019 $ $ Income (loss) before income taxes 42,801,816 (9,171,116) Income tax rates 26.5 % 26.6 % Income tax expense (recovery) at the combined basic Federal and Provincial tax rates 11,342,481 (2,439,517) Permanent differences (5,072,219) 271,576 Tax rate changes 37,443 8,153 Prior year adjustment 835,787 (652,185) Recognition of previously unrecognized tax assets (170,082) — Change in unrecognized deductible temporary differences (5,939,998) 2,811,973 Income tax expense 1,033,412 — The applicable statutory tax rates are 26.5% in 2020 and 26.6% in 2019. The company's applicable tax rate is the Canadian combined rates applicable in the jurisdiction in which the company operates. The decrease is due to the reduction of the Quebec income tax rate in 2020 from 11.6% to 11.5%. c) Deferred tax assets and liabilities Recognized deferred tax assets and liabilities: As at December 31, 2020 and 2019, recognized deferred tax assets and liabilities are attributable to the following : Assets Liabilities Net 2020 2019 2020 2019 2020 2019 $ $ $ $ $ $ Non-capital losses carried forward 4,982,328 — — — 4,982,328 — Strategic investments — — (4,919,499) — (4,919,499) — Investment tax credits — — (273,854) — (273,854) — Royalty receivable — — (280,900) (280,900) Property and equipment — — (25,273) — (25,273) — Right-of-use assets net of liabilities — — (188,802) — (188,802) — Tax assets (liabilities) 4,982,328 — (5,688,328) — (706,000) — Set off of tax (4,982,328) — 4,982,328 — — — Net tax assets (liabilities) — — (706,000) — (706,000) — d) Unrecognized deferred tax assets and investment tax credits As at December 31, 2020 and 2019, the amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized as follows: December 31, 2020 December 31, 2019 Federal Provincial Federal Provincial $ $ $ $ Research and development expenses, Without time limitation: 9,917,779 9,511,671 9,232,220 8,782,931 Federal research and development investment tax credits: 2027 — — 18,373 — 2028 — — 192,436 — 2029 — — 366,539 — 2030 — — 89,879 — 2031 — — 223,759 — 2032 — — 186,031 — 2033 — — 105,216 — 2034 361,430 — 212,609 — 2035 488,555 — 488,555 — 2036 359,594 — 359,594 — 2037 253,885 — 253,885 — 2038 186,015 — 186,015 — 2039 411,540 — 393,158 — 2040 142,367 — — — 2,203,386 — 3,076,049 — e) Tax losses carried forward December 31, 2020 December 31, 2019 Federal Provincial Federal Provincial $ $ $ $ Tax losses carried forward: 2031 — — 2,313,597 2,313,597 2032 — — 3,945,870 3,945,870 2033 — — 2,047,643 2,047,643 2034 — — 589,007 589,007 2035 — — 703,664 416,827 2036 — — 3,579,827 3,440,527 2037 — — 1,577,876 1,568,739 2038 3,715,297 — 5,716,536 5,650,620 2039 4,163,315 1,108,382 6,622,981 6,631,768 7,878,612 1,108,382 27,097,001 26,604,598 December 31, 2020 December 31, 2019 Federal Provincial Federal Provincial $ $ $ $ Other deductible temporary differences, Without time limitation: Financing costs 1,538,633 1,538,633 494,698 494,698 Intangible assets 3,908,608 3,599,602 4,953,545 4,953,545 5,447,240 5,138,234 5,448,243 5,448,243 Deferred tax assets and investment tax credits have not been recognized in respect to these items because it is uncertain that future taxable profit will be available against which the company can utilise the benefits therefrom. The generation of future taxable profit depends on the successful commercialisation of the Company’s products and technologies.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2020
Segment information
Segment information	30. The Company operates in one segment, based on financial information that is available and evaluated by the Company’s Board of Directors. The Company’s head office is located in Montreal, Quebec. The operation of the Company is located in one geographic area: Canada. The following is a summary of the Company’s total revenues by geography: 2020 2019 $ $ Canada 5,828,186 889,284 United States 1,463,510 852,599 Europe 265,711 1,488,208 Mexico 174,818 122,890 Asia — 1,399,824 Israel 4,007 — Saudi Arabia 9,523,353 — China 296,031 — Australia — 53,190 South America 181,184 7,983 Africa 38,229 — 17,775,029 4,813,978 Revenue by product line and revenues recognized by revenue recognition method are presented in note 5.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2020
Subsequent events
Subsequent events	31. On January 12, 2021, the Company announced that it intended to implement a normal course issuer bid (“NCIB”) through the facilities of the Toronto Stock Exchange (“TSX”) or alternative trading systems. Pursuant to the NCIB, PyroGenesis may purchase, from time to time, over a period of 12 months starting January 14, 2021 and ending January 13, 2022, up to 5,000,000 common shares (approximately 3.14% of its common shares issued and outstanding as of January 4, 2021). On any given day, during the NCIB, PyroGenesis may only purchase up to 83,342 common shares, which is equivalent to 25% of the Average Daily Trading Volume of 333,370 calculated based on the trading volumes on the TSX from November 20, 2020 (being the first day PyroGenesis was listed on the TSX) to December 31, 2020. Purchases under the NCIB may commence as of January 14, 2021 and will end on the earlier of: (i) January 13, 2022; or (ii) the date on which the Company has purchased the maximum number of common shares to be acquired under the NCIB. The actual number of common shares which will be purchased, and the timing of such purchases, will be determined by the Company, and the price which the Company will pay for the common shares will be the market price at the time of the purchase. The common shares purchased under the NCIB will be cancelled. On January 11, 2021 the Company entered into a lease agreement for an additional 31,632 sq. ft. in Montreal, Quebec, Canada. The term of the lease is five years commencing on May 1, 2021 and ending on April 30, 2026. There are two five-year options to renew the term of this lease. Between January 1, 2021 and March 30, 2021, the Company issued 5,149,935 common shares upon the exercise of 5,149,935 warrants for total proceeds of $7,354,091. The Company also issued 191,414 common shares upon the exercise of 191,414 compensation options with an exercise price of $3.60 for total proceeds of $689,090 and 11,000 common shares upon exercise of 11,000 stock options with an exercise price of $0.58 for total proceeds of $6,380. On March 10, 2021, the Company had delivered the acceleration notice to accelerate the expiry date of warrants that were issued on November 10, 2020 to April 14, 2021 – see note 20 of the 2020 Financial Statements. On March 10, 2021, the Company announced that its application to list its Common Shares on the NASDAQ had been approved. Trading commenced on March 11, 2021, under the ticker symbol "PYR". The Common Shares ceased trading on the OTCQB at the close of markets on March 10, 2021. In connection with the listing of Common Shares on NASDAQ, the Company became subject to public company reporting obligations in the United States.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2020
Significant accounting policies
Revenue recognition	(a) Revenue from contracts is recognized for each performance obligation either over a period of time or at a point in time, depending on which method reflects the transfer of control of the goods and services underlying the particular performance obligation. i) Long-term contracts Long-term contracts involve made-to-order customized equipment and machines and are generally priced on a fixed fee basis. Under these contracts, the equipment or machines are made to a customer’s specifications and if a contract is terminated by the customer, the Company is entitled to the greater of the amounts invoiced at the termination date and the reimbursement of the costs incurred to date of termination, including a reasonable margin. Agreements that contain multiple deliverables require the Company to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance obligation. Revenue relating to long-term contracts is recognised over time based on the measure of progress determined by the Company’s efforts or inputs towards satisfying the performance obligation relative to the total expected inputs. The degree of completion is assessed based on the proportion of total costs and/or hours incurred to date, compared to total costs and/or hours anticipated to provide the service under the entire contract, excluding the effects of inputs that do not depict performance, e.g. uninstalled materials. For long-term contracts with uninstalled materials, the Company adjusts the transaction price and recognises revenue on uninstalled materials to the extent of those costs incurred, i.e. at a zero percent profit margin, when certain conditions are met. Estimates are required to determine anticipated costs and/or hours on long-term contracts. A provision is made for the entire amount of expected loss, if any, in the period in which they are first determinable. Contract modifications are changes in scope and/or price that are approved by the parties to the contract. Approval may be written, oral or implied by customary business practices, and are legally enforceable. The Company accounts for modifications as a separate contract if the modifications add distinct goods or services that are priced commensurate with stand-alone selling prices or if the remaining goods or services are distinct from those already transferred, otherwise modifications are accounted for as part of the original contract. Costs and profits in excess of billings on uncompleted contracts and trade receivables are both rights to consideration in exchange for goods or services that the Company has transferred to a customer, however the classification depends on whether such right is only conditional on the passage of time (trade receivables) or if it is also conditional on something else (costs and profits in excess of billings on uncompleted contracts), such as the satisfaction of further performance obligations under the contract. Billing in excess of costs and profits on uncompleted contracts is the cumulative amount received and contractually receivable by the Company that exceeds the right to consideration resulting from the Company’s performance under a given contract. The costs to obtain long-term contracts such as sale commissions are recognized as Contract assets and recognized as selling expenses over time based on degree of completion of the related contract. ii) Sales of goods Revenue related to sales of goods, which may include powders and spare parts are measured based on the consideration specified in contracts with customers. The Company recognizes revenue at a point in time when it transfers control of the goods to the buyer. This is generally at the time the customer obtains legal title to the product and when it is physically transferred to the custody transfer point agreed with the customer. iii) Sale of intellectual property Sale of intellectual property is recognized at the date the recipient obtains control of the asset. A variable consideration related to the sale of intellectual property is recognized to the extent that it is highly probable that a reversal will not occur when the uncertainty associated with the variable consideration is subsequently resolved.
Foreign currency translation	(b) Foreign currency balances are translated at year-end exchange rates for monetary items and at historical rates for non-monetary items. Revenues and expenses are translated using average exchange rates prevailing at the time of the transaction. Translation gains or losses are included in the determination of net earnings.
Cash and cash equivalents	(c) Cash and cash equivalents are financial instruments readily convertible to a known amount of cash and not subject to a significant risk of changes in value. Cash equivalents include instruments with a maturity of three months or less from the date of acquisition and instruments with an original term longer than three months if there is no significant penalty for withdrawal within a three-month period from the date of acquisition.
Deferred taxes	(d) i) Current tax Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the statements of financial position date. ii) Deferred tax is provided using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. The temporary difference is not provided for if it arises from the initial recognition of goodwill or the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the financial position reporting date and whose implementation is expected over the period in which the deferred tax is realized or recovered. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be used. Deferred tax assets and liabilities are presented as non-current. Assets and liabilities are offset where the entity has a legally enforceable right to offset current tax assets and liabilities or deferred tax assets and liabilities, and the respective assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity or different taxable entities which intend to settle the liabilities and assets on a net basis.
Earnings (loss) per share	(e) The Company presents basic earnings (loss) per share data for its common shares. Basic loss per share is computed by dividing net earnings (loss) by the weighted average number of common shares outstanding during the year. Diluted loss per share is computed similarly to basic earnings per share, except that the weighted average number of shares outstanding is increased to include shares from the assumed exercise of stock options and share purchase warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding share options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the year. For the year ended December 31, 2019, potential shares from all outstanding stock options, share purchase warrants and convertible debentures have been excluded from the calculation of diluted loss per share as their inclusion is considered anti-dilutive in periods when a loss is incurred.
Property and equipment	(f) Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses if applicable. Cost includes expenditures that are directly attributable to the acquisition of the asset and bringing the asset into operation. Borrowing costs capitalized to asset under development represents the interest expense calculated under the effective interest method and does not include any fair value adjustments of investments designated at fair value through profit and loss. Government assistance and investment tax credits related to the purchase or development of property and equipment are recorded in reduction of the cost. When major parts of an item of property and equipment have different useful lives, they are accounted for separately. Property and equipment are depreciated from the acquisition date over their respective useful life. Depreciation of an asset under construction begins when it is available for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the manner intended by the Company. Depreciation is calculated using the following methods and rates: Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobile Straight line over 7 years Leasehold improvements The lesser of the term of the lease or the useful life (20 years) Impairment – non-financial assets The carrying amounts of the Company’s non-financial assets are assessed at each reporting date to determine whether there is an indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. Impairment losses recognized in prior periods are assessed at each reporting date as to whether there are any indications that the previously recognized losses may no longer exist or may be decreased. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted prospectively if appropriate.
Leases	(g) Under IFRS 16, at inception, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company recognizes a right-of-use asset and a lease liability at the commencement date of the lease, i.e. the date the underlying asset is available for use. Right-of-use assets Right-of-use assets are measured at cost, less any accumulated depreciation and accumulated impairment losses, and adjusted for any remeasurement of lease liabilities. Cost of right-of-use assets is comprised of: - the initial measurement amount of the lease liabilities recognized. - any lease payments made at or before the commencement date, less any lease incentives received; and - any initial direct costs incurred; and - an estimate of costs to dismantle and remove the underlying asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease contract. Right-of-use assets are depreciated over the shorter period the of lease term and the useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset based on periods detailed above. The depreciation starts at the commencement date of the lease. Right-of-use assets are assessed for impairment whenever there is an indication that the right-of-use assets may be impaired. Lease liabilities Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date over the lease term. The present value of the lease payments is determined using the lessee’s incremental borrowing rate at the commencement date if the interest rate implicit in the lease is not readily determinable. The incremental borrowing rate is a function of the lessee’s incremental borrowing rate, the nature of the underlying asset, the location of the asset, the length of the lease and the currency of the lease contract. Generally, the Company uses the lessee’s incremental borrowing rate for the present value. At the commencement date, lease payments generally include fixed payments, less any lease incentives receivable, variable lease payments that depend on an index (e.g. based on inflation index) or a specified rate, and payments of penalties for terminating the lease, if the lease term reflects the lessee exercising the option to terminate the lease. Lease payments also include amounts expected to be paid under residual value guarantees and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. Variable lease payments that do not depend on an index or a specified rate are not included in the measurement of lease liabilities but instead are recognized as expenses in the period in which the event or condition that triggers the payment occurs. After the commencement date, the carrying amount of lease liabilities is increased to reflect the accretion of interest and reduced to reflect lease payments made. In addition, the carrying amount of lease liabilities is remeasured when there is a change in future lease payments arising from a change in an index or specified rate, if there is a modification to the lease terms and conditions, a change in the estimate of the amount expected to be payable under residual value guarantee, or if the Company changes its assessment of whether it will exercise a termination, extension or purchase option. The remeasurement amount of the lease liabilities is recognized as an adjustment to the right-of-use asset, or in the profit and loss statement when the carrying amount of the right- of-use asset is reduced to zero. Classification and presentation of lease-related expenses Depreciation charge for right-of-use assets, expenses related to variable lease payments not included in the measurement of lease liabilities and loss (gain) related to lease modifications are allocated in the Company’s profit and loss statement based on their function within the Company, while interest expense on lease liabilities is presented within finance costs. Cash flow classification Lease payments related to the principal portion of the lease liabilities are classified as cash flows from financing activities while lease payments related to the interest portion of the lease liabilities are classified as interest paid within cash flows from financing activities. Lease incentives received are classified as cash flows from investing activities. Variable lease payments not included in the measurement of lease liabilities are classified as cash flows from operating activities.
Government assistance and investment tax credits	(h) Investment tax credits are comprised of scientific research and experimental development tax credits. Government assistance and investment tax credits are recognized when there is reasonable assurance of their recovery and recorded as a reduction of the related expense or cost of the asset acquired, as applicable. Investment tax credits are subject to the customary approvals by the pertinent tax authorities. Adjustments required, if any, are reflected in the year when such assessments are received.
Intangible assets	(i) Acquired intangible assets are measured at cost on initial recognition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Intangible assets with finite lives are amortized over the useful life of the asset and assessed for impairment whenever there is an indication of impairment. Amortization expense on the intangible assets with finite lives is recognized in the statements of comprehensive loss. Research costs are charged to comprehensive loss in the year they are incurred, net of related investment tax credits. Development costs are charged to comprehensive loss in the year they are incurred net of related investment tax credits unless they meet specific criteria related to technical, market and financial feasibility in order to be recognized as intangible assets which include: · the technical feasibility of completing the intangible asset so that it will be available for use or sale; · the Company has the intention to complete and the ability to use or sell the asset; · the asset will generate future economic benefits; · the Company has the resources to complete the asset; and · ability to measure reliably the expenditure during development. Costs to establish patents for internally developed technology are considered development costs and are charged to comprehensive loss in the year they are incurred unless they meet specific criteria related to technical, market and financial feasibility. Patent costs include legal and other advisor fees to obtain patents, and patent application fees. Amortization of the development costs is calculated on a straight-line basis over the remaining useful life of the related patent and begins when development is complete. During the period of development, the asset is tested annually for impairment. The recoverable amount of an asset or cash-generating unit (CGU) is the greater of its value in use and its fair value less costs to sell. 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. Assets that cannot be tested individually are grouped into the smallest independent group of assets that generate cash inflows from continuing use. For the purposes of testing non-financial assets for impairment, management has identified one CGU. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its recoverable amount. Impairment losses are recognized in the statement of comprehensive loss. Impairment losses recognized in respect of the CGU are allocated first to reduce the carrying amount of goodwill allocated to the units, and then to reduce the carrying amounts on a pro-rata basis of the other assets in the unit. Amortization is calculated on a straight-line basis: Useful life Licenses 5 to 10 years Patents and development costs 1 to 21 years
Employee benefits	(j) Share-based payments The Company applies a fair value-based method of accounting to all share-based payments. Employee and director stock options are measured at their fair value of each tranche on the grant date and recognized in its respective vesting period. Non-employee stock options are measured when the services are rendered by the consultant at the fair value of the services received, if the fair value can be measured reliably. In the case the fair value of the services cannot be measured reliably, the services are measured indirectly using the fair value of the equity instruments granted. If there are unidentifiable services, then they are measured at grant date. The cost of stock options is presented as share-based payment expense. On the exercise of stock options, share capital is credited for the consideration received and for the fair value amounts previously credited to contributed surplus. The Company uses the Black-Scholes option-pricing model to estimate the fair value of share-based payments. Deferred profit-sharing plan The Company established a yearly Deferred Profit-Sharing Plan (“DPSP”) for all eligible employees who have materially and significantly contributed to the prosperity and profits of the Company. The significance of any contribution of any employee to the prosperity and profits of the Company for purposes of eligibility in the DPSP is determined by the Board of Directors of the Company upon such relevant information as the Board, in its sole discretion, may find relevant. All related persons to the Company are excluded from participating in the DPSP. For all eligible employees, the Company is required to contribute to the DPSP out of the profits of the Company. The amount of the Company’s contribution will be such amount which, in the opinion of its Board of Directors, is warranted by the profits and overall financial position of the Company. During the year, the Company contributed $Nil to the DPSP. Obligations for contributions to the DPSP are recognized as an employee benefit expense in the statement of comprehensive loss in the periods during which services are rendered by employees. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognised for the amount expected to be paid under the short-term incentive plan if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably.
Issuance of equity instruments	Issuance of equity instruments Incremental costs directly attributable to the issue of equity-classified shares are recognized as a deduction from the common shares and warrants, net of any tax effects.
Extinguishing financial liabilities with equity instruments	Extinguishing financial liabilities with equity instruments When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, the Company measures them at the fair value of the equity instruments issued, unless that fair value cannot be reliably measured. If the fair value of the equity instruments issued cannot be reliably measured, then the equity instruments shall be measured to reflect the fair value of the financial liability extinguished.
Loans with shareholders	Loans with shareholders Loans with shareholders where the Company is receiving a benefit from the shareholder because an independent third party would not have been transacted at the same value is split into a capital transaction and a deemed third-party transaction. Proceeds from the deemed third-party transaction measured at fair value is recognized in the profit or loss, with the remaining proceeds being recognized directly in equity as a contribution from shareholders in the contributed surplus.
Financial Instruments	Financial Instruments Financial assets are classified at amortized cost, fair value through profit or loss (“FVTPL”) or fair value through other comprehensive income (“FVOCI”) based on the entity’s business model for managing the financial assets and the contractual cash flow characteristics of these assets. Assessment and decision on the business model approach used is an accounting judgment. A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Company includes in this category cash and cash equivalents and trade accounts receivable. A financial asset is measured at fair value through profit or loss (“FVTPL”) if: (a) Its contractual terms do not give rise to cash flows on specified dates that are solely payments of principal and interest (SPPI) on the principal amount outstanding; or (b) It is not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell; or (c) At initial recognition, it is irrevocably designated as measured at FVTPL when doing so eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from measuring assets or liabilities or recognizing the gains and losses on them on different bases. The Company includes in this category investments in equity instruments. Change in fair value of financial liabilities attributable to changes in the entity’s own credit risk are to be presented in other comprehensive income unless they affect amounts recorded in income. All financial liabilities, other than those measured at fair value through profit or loss, are included in the financial liabilities measured at amortized cost. The Company includes in this category accounts payable and accrued liabilities, term loans, long-term debt and convertible debentures. Recognition: The Company recognizes a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument. Purchases or sales of financial assets that require delivery of assets within the time frame generally established by regulation or convention in the market place (regular way trades) are recognized on the trade date, i.e. the date that the Company commits to purchase or sell the asset. Initial measurement Financial assets and liabilities (other than financial assets at FVTPL) are measured initially at their fair value plus any directly attributable incremental costs of acquisition or issue. Financial assets and financial liabilities at FVTPL are recorded in the statement of financial position at fair value. All transaction costs for such instruments are recognized directly in profit or loss. Subsequent measurement Financial assets (other than financial assets at FVTPL) are measured at amortized cost using the effective interest method less any allowance for impairment. Gains and losses are recognized in profit or loss when the debt instruments are derecognized or impaired, as well as through the amortization process. Financial liabilities are measured at amortized cost using the effective interest method. Gains and losses are recognized in profit or loss when the liabilities are derecognized, as well as through the amortization process. Fair value measurement principles 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. Where financial assets and financial liabilities measured at fair value though profit or loss have a quoted price in an active market at the reporting date, the fair value is based on this price. A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from a stock exchange and those prices represent actual and regularly occurring market transactions on an arm’s length basis. Securities traded on stock exchanges are stated at market price based on the closing price on the relevant valuation day. Derecognition A financial asset is derecognized where the rights to receive cash flows from the asset have expired, or the Company has transferred its rights to receive cash flows from the asset. The Company derecognizes a financial liability when the obligation under the liability is discharged, cancelled or expired. Offsetting of financial instruments Financial assets and financial liabilities are offset, and the net amount reported in the statement of financial position if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously. Impairment of financial instruments The Company applies the “expected credit loss” (“ECL”) model to financial assets measured at amortized cost. The Company’s financial assets subject to this impairment model are cash, trade and other receivable. The trade accounts receivable have no financing component and have maturities of less than 12 months at amortized cost and, as such, the Company applies the simplified approach for expected credit losses (ECLs) to all its trade accounts receivable. Therefore, the Company recognizes a loss allowance based on lifetime ECLs at each reporting date. The Company’s approach to ECLs reflects a probability-weighted outcome, the time value of money and reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions. The Company uses the provision matrix as a practical expedient to measure ECLs on trade receivables, based on days past due for groupings of receivables with similar loss patterns. The provision matrix is based on historical observed loss rates over the expected life of the receivables and is adjusted for forward-looking estimates. The impairment guidance using the ELC model did not have a significant impact on the carrying amounts of the Company’s trade accounts receivable as the Company has had negligible credit losses. Write-off The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Compound Financial Instrument Compound financial instrument issued by the Company comprises convertible debentures that can be converted into common shares at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The component parts of the compound instrument issued by the Company are initially classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. The conversion option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Company’s own equity instruments is an equity instrument. At the date the convertible debentures are issued, the liability component is initially recognized at the fair value of similar debt instruments which do not have an equity conversion option. The initial amount of the liability component is determined by discounting the face value of the convertible debentures using a rate of interest prevailing for similar non-convertible instruments at the date of issue for instruments of similar terms and risks. The conversion option classified as the equity component is determined by deducting the amount of the liability component from the gross proceeds. The equity component is recognized net of income tax effects within the other equity account. Subsequently, the liability component is accounted for at amortized cost and is accreted using the effective interest method, up to the face value of the convertible debentures during the period they are outstanding. Interest expense on the convertible debentures is composed of the interest calculated on the face value of the convertible debentures and a non-cash notional interest representing the accretion of the carrying value of the convertible debentures. The equity component is not remeasured. The conversion option classified as equity remains in the other equity account until the conversion option is exercised, in which case, the balance recognized in other equity is transferred to share capital. When the conversion option remains unexercised at the maturity date of the convertible debentures, the balance recognized in other equity will be transferred to contributed surplus. No gain or loss is recognized in the consolidated income statement upon conversion or expiration of the conversion option. Transaction costs related to the issuance of convertible debentures are allocated to the liability and equity components in proportion to the allocation of the gross proceeds. Transaction costs relating to the equity component are recognized directly in other equity. Transaction costs relating to the liability component are included in the carrying amount of the liability component and are amortized over the term of the convertible debentures using the effective interest method. Effective Interest Method The effective interest method is a method of calculating the amortized cost of a financial asset/financial liability and of allocating interest income/expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts/payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial instrument, or (when appropriate) a shorter period, to the net carrying amount on initial recognition.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2020
Significant accounting policies
Schedule of estimated useful lives of property and equipment	Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobile Straight line over 7 years Leasehold improvements The lesser of the term of the lease or the useful life (20 years)
Schedule of estimated useful lives of intangible assets	Useful life Licenses 5 to 10 years Patents and development costs 1 to 21 years

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2020
Revenues
Schedule of the Company's revenues by revenue recognition method	2020 2019 $ $ Revenue from contracts with customers: Sales of goods under long-term contracts 12,432,666 4,585,337 Sales of goods in point of time 1,730,273 228,641 Other revenue: Sale of intellectual properties (i) 3,612,090 — 17,775,029 4,813,978

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2020
Cash and cash equivalents
Schedule of cash and cash equivalents	2020 2019 Cash 10,104,899 34,431 Guaranteed investment certificates 8,000,000 — Cash and cash equivalents 18,104,899 34,431

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2020
Accounts receivable
Schedule of accounts receivables	December 31, December 31, 2020 2019 $ $ 1 – 30 days 309,362 71,423 31 – 60 days 226,713 9,483 61 – 90 days 253,141 17,753 Greater than 90 days 218,008 5,469 Total trade accounts receivable 1,007,224 104,128 Unbilled trade receivables 1,132,911 — Other receivables 931,041 — Sales tax receivable 258,477 106,412 3,329,653 210,540

Strategic investments (Tables)

Strategic investments (Tables)	12 Months Ended
	Dec. 31, 2020
Strategic investments
Schedule of components and changes in strategic investments	December 31, December 31, 2020 2019 $ $ Beauce Gold Fields (“BGF”) shares – level 1 123,095 133,354 HPQ Silicon Resources Inc. (“HPQ”) shares - level 1 16,489,220 1,476,000 HPQ warrants – level 3 23,379,435 — 39,991,750 1,609,354 The change in the strategic investments is summarized as follows: (“BGF”) shares – level 1 (“HPQ”) shares - level 1 HPQ warrants – level 3 Quantity $ Quantity $ Quantity $ Balance, December 31, 2018 1,025,794 102,579 21,350,000 1,281,000 18,750,000 310,537 Disposed — — (2,900,000) (261,000) — — Expired — — — — (1,000,000) — Change in the fair value — 30,775 — 456,000 — (310,537) Balance, December 31, 2019 1,025,794 133,354 18,450,000 1,476,000 17,750,000 — Additions — — 7,887,000 3,395,742 5,200,000 560,000 Received in lieu of payment of services rendered — — 4,394,600 395,514 4,394,600 — Exercised — — 1,500,000 540,000 (1,500,000) (337,500) Disposed — — (17,241,400) (10,798,056) — — Change in the fair value — (10,259) — 21,480,020 — 23,156,935 Balance, December 31, 2020 1,025,794 123,095 14,990,200 16,489,220 25,844,600 23,379,435
Schedule of activity of HPQ warrants	Number of Number of warrants warrants Exercise Expiry date Dec. 31, 2019 Additions Exercised Dec. 31, 2020 price ($) 21-Nov-20 1,500,000 — (1,500,000) — 0.15 21-Aug-21 16,250,000 — — 16,250,000 0.17 29-Apr-23 — 1,200,000 — 1,200,000 0.10 02-Jun-23 — 4,394,600 — 4,394,600 0.10 03-Sep-23 — 4,000,000 — 4,000,000 0.61 17,750,000 9,594,600 (1,500,000) 25,844,600
Schedule of assumptions used in measuring HPQ warrants using the Black-Scholes option pricing model	Number of warrants 1,200,000 4,394,600 4,000,000 Date of issuance April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.10 0.10 0.61 Assumptions under the Back Sholes model: Fair value of the shares ($) 0.04 1.05 1.05 Risk free interest rate (%) 0.30 0.20 0.20 Expected volatility (%) 97.45 114.80 112.52 Expected dividend yield Contractual remaining life (number of months) 36 29 32 Number of warrants 16,250,000 1,200,000 4,394,600 4,000,000 Date of issuance Dec. 21,2018 April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.17 0.10 0.10 0.61 Assumptions under the Back Sholes model: Fair value of the shares ($) 1.05 1.05 1.05 1.05 Risk free interest rate (%) 0.20 0.20 0.20 0.20 Expected volatility (%) 145.03 115.30 114.80 112.52 Expected dividend yield Contractual remaining life (number of months) 8 28 29 32

Royalties receivable (Tables)

Royalties receivable (Tables)	12 Months Ended
	Dec. 31, 2020
Royalties receivable
Schedule of royalties receivable	December 31, December 31, 2020 2019 $ $ Opening balance — — Royalties recognized during the year 1,600,000 — Discounting (390,000) — Amounts received during the year (150,000) — Balance at end of the year 1,060,000 —

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2020
Deposits
Schedule of components of deposits	December 31, December 31, 2020 2019 $ $ Current portion: Suppliers 1,421,246 150,322 Non-current portion: Suppliers 1,099 137,864 Rent 300,242 40,241 Total non-current 301,341 178,105 Total Deposits 1,722,587 328,427

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property and equipment
Schedule of components of property and equipment	Equipment Computer Machinery and Leasehold under equipment equipment Automobile improvements construction Total $ $ $ $ $ $ Cost Balance at December 31, 2018 549,864 1,621,899 21,912 904,512 2,168,136 5,266,323 Additions 21,654 — — 9,539 922,917 954,110 Reclass to Equipment under Construction — — — (749,045) 749,045 — Reclass to right-of-use assets (49,530) — — — — (49,530) Impairment — — — — (2,168,136) (2,168,136) Balance at December 31, 2019 521,988 1,621,899 21,912 165,006 1,671,962 4,002,767 Additions 27,671 — 306,164 15,895 268,272 618,002 Impairment — — (21,912) — — (21,912) Balance at December 31, 2020 549,659 1,621,899 306,164 180,901 1,940,234 4,598,857 Accumulated depreciation Balance at December 31, 2018 479,802 1,371,542 17,440 89,236 105,421 2,063,441 Depreciation 32,368 50,071 1,342 3,749 81,305 168,835 Reclass to right-of-use assets (20,264) — — — — (20,264) Impairment — — — — (186,726) (186,726) Balance at December 31, 2019 491,906 1,421,613 18,782 92,985 — 2,025,286 Depreciation 17,206 20,029 22,083 3,800 — 63,118 Impairment — — (19,117) — — (19,117) Balance at December 31, 2020 509,112 1,441,642 21,748 96,785 — 2,069,287 Carrying amounts Balance at December 31, 2019 30,082 200,286 3,130 72,021 1,671,962 1,977,481 Balance at December 31, 2020 40,547 180,257 284,416 84,116 1,940,234 2,529,570

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases
Schedule of components and movements in right of use assets	Land and Computer building equipment Total $ $ $ Balance at January 1, 2019 4,073,286 29,266 4,102,552 Depreciation (348,590) (11,193) (359,783) Balance at December 31, 2019 3,724,696 18,073 3,742,769 Remeasurement of lease liabilities 366,566 — 366,566 Depreciation (402,947) (5,388) (408,335) Balance at December 31, 2020 3,688,315 12,685 3,701,000
Schedule of movements in lease liabilities	$ Balance at January 1, 2019 4,116,347 Payments (131,321) Balance at December 31, 2019 3,985,026 Remeasurement 366,566 Payments (1,363,050) Balance at December 31, 2020 2,988,542
Schedule of amount recognized in the statement of comprehensive loss	2020 2019 $ Depreciation of right-of-use assets 408,335 359,783 Interest on lease liabilities 211,666 258,288 Expense related to lease payments not included in the measurement of lease liabilities — 7,264
Schedule of maturity analysis - contractual undiscounted cash flows of lease liabilities	$ 2021 406,542 2022 2,875,509 2023 4,839 3,286,890

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2020
Intangible assets
Schedule of components and movements in intangible assets	Development Licenses Patents costs Total $ $ $ $ Cost Balance at December 31, 2018 8,409,051 375,329 244,871 9,029,251 Additions — 197,157 — 197,157 Write-off (8,409,051) — — (8,409,051) Balance at December 31, 2019 — 572,486 244,871 817,357 Additions — 305,420 — 305,420 Write-Off — (109,514) — (109,514) Balance at December 31, 2020 — 768,392 244,871 1,013,263 Accumulated amortization Balance at December 31, 2018 8,409,051 43,818 16,508 8,469,377 Amortization — 3,625 16,508 20,133 Write-off (8,409,051) — — (8,409,051) Balance at December 31, 2019 — 47,443 33,016 80,459 Amortization — 10,682 16,508 27,190 Balance at December 31, 2020 — 58,125 49,524 107,649 Carrying amounts Balance at December 31, 2019 — 525,043 211,855 736,898 Balance at December 31, 2020 — 710,267 195,347 905,614

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Accounts payable and accrued liabilities
Schedule of components of accounts payable and accrued liabilities	December 31, 2020 December 31, 2019 $ $ Accounts payable 2,206,249 2,780,628 Accrued liabilities 1,701,554 1,866,823 Sale commissions payable ¹ 731,671 — Accounts payable to the controlling shareholder and CEO 68,577 214,470 Accounts payable to a trust beneficially owned by the controlling shareholder and CEO — 51,234 4,708,051 4,913,155 ¹Sale commissions payable relates to the costs to obtain long-term contracts with clients.

Term loans (Tables)

Term loans (Tables)	12 Months Ended
	Dec. 31, 2020
Term loans
Schedule of components and movements of term loans	2019 SR&ED Other Term Other Term Tax 2018 SR&ED 2017 SR&ED EDC Loan¹ Loans² Loans³ Credit loan⁴ Tax Credit loan⁵ Tax Credit loan⁶ Total $ $ $ $ $ $ $ Balance, December 31, 2018 — — — — — 247,200 247,200 Additions — — 115,200 247,500 214,000 — 576,700 Conversion option — — (12,800) — — — (12,800) Financing costs — — — (63,558) (54,955) — (118,513) Accretion — — 8,533 1,389 40,691 — 50,613 Repayment — — — — — (247,200) (247,200) Balance, December 31, 2019 — — 110,933 185,331 199,736 — 496,000 Addition 157,058 38,861 — — — — 195,919 Financing costs (83,119) — — — — — (83,119) Accretion 1,861 — 4,267 40,902 14,264 — 61,294 Payments — (1,954) (115,200) (226,233) (214,000) — (557,387) Balance, December 31, 2020 75,800 36,907 — — — — 112,707 Less current portion — 12,208 12,208 Balance, December 31, 2020 75,800 24,699 — — — — 100,499 ¹ maturing in 2027, non-interest bearing, payable in equal instalments from July 2023 to June 2027 ² maturing October 23, 2023 bearing interest at a rate of 6.95% per annum, payable in monthly instalments of $1,200 secured by automobile (carrying amount of $36,702 as at December 31, 2020) ³ matured May 1, 2020 bearing interest rate of 8% per annum payable at the maturity date, repaid July 2020. ⁴ matured December 23, 2020 bearing interest rate of 16.68% payable at the issuance, repaid July 2020. ⁵ matured April 3, 2020 bearing interest rate of 16.68% payable at the issuance, repaid May 2020. ⁶ matured September 30, 2018 bearing interest rate of 18% (effective interest rate 23%), repaid February 2019.

Convertible debentures (Tables)

Convertible debentures (Tables)	12 Months Ended
	Dec. 31, 2020
Convertible debentures
Schedule of components and movements in convertible debentures	2020 Convertible 2018 Convertible loan debentures Total $ Balance at December 31, 2018 — 2,527,241 2,527,241 Effective interest — 371,117 371,117 Balance at December 31, 2019 — 2,898,358 2,898,358 Liability component at issuance 804,578 — 804,578 Effective interest accretion 22,982 155,642 178,624 827,560 3,054,000 3,881,560 Repayment of debentures including accommodation fees, in cash — (358,500) (358,500) Conversion into common shares (827,560) (2,695,500) (3,523,060) Balance at December 31, 2020 — — —
Schedule of recording of 2020 Convertible loan at issuance date	$ Liability component 804,578 Conversion option recognized in equity, net of transaction cost of $47,338 98,422 Net proceeds 903,000

Shareholders' equity (deficie_2

Shareholders' equity (deficiency) (Tables)	12 Months Ended
	Dec. 31, 2020
Shareholders' equity (deficiency)
Schedule of activity in stock options	The following table sets out the activity in stock options: Number of Weighted average options exercise price $ Options, December 31, 2018 9,922,000 0.37 Granted 400,000 0.51 Exercised (1,384,000) (0.22) Forfeited (500,000) (0.70) Balance – December 31, 2019 8,438,000 0.37 Granted 2,810,000 4.23 Exercised (2,118,000) 0.36 Forfeited (90,000) 1.02 Balance, December 31, 2020 9,040,000 1.57
Schedule of assumptions used in measurement of fair value of stock options based on the Black-Scholes option pricing model	The fair value of the stock options granted in the years ended December 31, 2020 and 2019 was measured based on the Black-Scholes option pricing model using the following assumptions: October 26, July 16, January 2, September 29, Date of grant 2020 2020 2020 2019 Number of options granted 250,000 2,460,000 100,000 400,000 Exercise price ($) 4.00 4.41 0.45 0.51 Fair value of each option under the Black Scholes pricing model ($) 3.20 2.95 0.31 0.34 Assumptions under the Black Scholes model: Fair value of the market share ($) 4.00 4.41 0.45 0.51 Risk free interest rate (%) 0.38 0.33 1.61 1.39 Expected volatility (%) 114 86 86 83 Expected dividend yield — — — — Expected life (number of months) 60 60 60 60 Forfeiture rate (%) — — — —
Schedule of outstanding options, as issued under the stock option plan to directors, officers, employees and consultants for the purchases of one common share per option	Number Number of stock of stock Number of options options stock Exercise Dec 31, Dec 31, options price per 2019 Granted Exercised Forfeitures 2020 vested option Expiry date $ February 12, 2015 1,488,000 — (1,488,000) — — — 0.30 Feb 12, 2020 September 25, 2016 3,000,000 — — — 3,000,000 3,000,000 0.18 Sep 25, 2021 October 25, 2016 100,000 — (100,000) — — — 0.19 Oct 25, 2021 November 3, 2017 2,600,000 — (180,000) — 2,420,000 2,420,000 0.58 Nov 3, 2022 February 9, 2018 200,000 — (120,000) (80,000) — — 0.60 Feb 9, 2023 May 10, 2018 250,000 — — — 250,000 150,000 0.52 May 10, 2023 July 3, 2018 300,000 — — — 300,000 180,000 0.51 July 3, 2023 October 29, 2018 100,000 — (30,000) — 70,000 30,000 0.52 Oct 29, 2023 September 29, 2019 400,000 — (200,000) — 200,000 200,000 0.51 Sept 29, 2024 January 2, 2020 — 100,000 — — 100,000 100,000 0.45 Jan 2, 2025 July 16, 2020 — 2,460,000 — (10,000) 2,450,000 775,000 4.41 Jul 16, 2025 October 26, 2020 — 250,000 — — 250,000 62,500 4.00 Oct 26, 2025 8,438,000 2,810,000 (2,118,000) (90,000) 9,040,000 6,917,500 1.57
Schedule of activity in warrants and the number of issued and outstanding share purchase warrants	Number of Number of warrants warrants Price Dec 31, Dec 31, per 2019 Issued Exercised Expired 2020 warrant Expiry date $ Issuance of units – April 19, 2018 3,108,333 — (3,108,333) — 0.85 Apr 19, 2020 Issuance of broker warrants – April 19, 2018 74,000 — (74,000) — 0.85 Apr 19, 2020 Issuance of units – April 20, 2018 3,385,715 — (3,385,715) — 0.85 Apr 20, 2020 Issuance of units – September 28, 2018 3,448,276 — — 3,448,276 0.58 Jan 28, 2021 Issuance of units – October 19, 2018 1,500,750 — (1,400,750) — 100,000 0.58 Feb 13, 2021 Issuance of units – December 17, 2018 2,244,367 — (2,244,367) — — 0.85 Dec 18, 2020 Issuance of units – May 15, 2019 2,996,500 — (1,641,000) — 1,355,500 0.85 May 15, 2021 Issuance of units – May 28, 2019 2,024,500 — (1,274,500) — 750,000 0.85 May 24, 2021 Issuance of units – June 19, 2019 1,000,000 — (500,000) — 500,000 0.85 Jun 19, 2021 Issuance of units – October 25, 2019 225,000 — — — 225,000 0.75 Oct 25, 2021 Issuance of units – November 10, 2020 — 1,677,275 — — 1,677,275 4.50 Nov 10, 2022¹ Issuance of warrants – November 10, 2020 — 95,707 — — 95,707 4.50 Nov 10, 2022 ¹ 20,007,441 1,772,982 (7,060,617) (6,568,048) 8,151,758 1.52

Supplemental disclosure of ca_2

Supplemental disclosure of cash flow information (Tables)	12 Months Ended
	Dec. 31, 2020
Supplemental disclosure of cash flow information
Summary of supplemental disclosure of cash flow information	2020 2019 $ $ Decrease (increase) in: Accounts receivable (2,622,018) 420,612 Costs and profits in excess of billings on uncompleted contracts (950,653) 184,852 Investment tax credits receivable (562,980) 4,099 Deposits (1,394,160) 307,709 Contract assets (855,592) — Other assets (39,042) (30,564) Royalties receivable (1,060,000) — Increase (decrease) in: Accounts payable and accrued liabilities (148,678) 2,103,997 Billings in excess of costs and profits on uncompleted contracts 3,508,315 (1,267,753) (4,124,808) 1,722,952

Net finance costs (Tables)

Net finance costs (Tables)	12 Months Ended
	Dec. 31, 2020
Net finance costs
Summary of net finance costs	2020 2019 $ $ Finance costs Interest and fees on convertible debentures 171,042 285,000 Interest accretion of convertible debentures 182,700 371,117 Interest on term loans 20,957 46,749 Interest on promissory notes — 53,317 Interest on lease liabilities 211,666 258,288 Interest accretion on promissory notes 17,937 — Penalties and other interest expenses 57,550 275,183 661,852 1,289,654 Capitalized borrowing costs on Equipment under construction (137,778) (52,150) Net finance costs 524,074 1,237,504

Earnings (loss) per share (Tabl

Earnings (loss) per share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings (loss) per share
Summary of reconciliation between the number of basic and fully diluted shares outstanding	2020 2019 Weighted daily average of Common shares 148,315,445 137,382,323 Dilutive effect of stock options 5,375,592 — Dilutive effect of warrants 4,611,720 — Weighted average number of diluted shares 158,302,757 137,382,323 Number of anti-diluted stock options, warrants, compensation options, convertible debentures and convertible loans excluded from fully diluted earnings per share calculation 4,664,396 31,737,530

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2020
Related party transactions
Summary of total compensation to key management	2020 2019 $ $ Salaries – key management 2,148,420 723,000 Pension contributions 18,529 10,960 Fees – Board of Directors 150,000 110,750 Share-based compensation – officers 1,989,144 13,473 Share-based compensation – Board of Directors 846,410 89,025 Other benefits – key management 544,402 58,412 Total compensation 5,696,905 1,005,620

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Financial instruments
Summary of amount denominated in foreign currency	2020 2019 CDN CDN $ $ Cash 1,366,627 74,749 Accounts receivable 621,817 28,704 Accounts payable and accrued liabilities (252,463) (403,273) Total 1,735,981 (299,820)
Summary of credit risk and credit concentration	2020 2019 % of total % of total Revenues revenues Revenues revenues $ % $ % Customer 1 9,523,353 53 1,166,705 24 Customer 2 4,444,022 26 835,142 17 Customer 3 — — 637,841 13 Customer 4 — — 560,916 12 Customer 5 — — 525,556 11 Total 13,967,375 79 3,726,160 77
Summary of contractual amounts payable and maturities of financial liabilities	The following table summarizes the contractual amounts payable and maturities of financial liabilities as at December 31, 2020: Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Accounts payable and accrued liabilities 4,708,051 4,708,051 4,708,051 — Term loans 112,707 197,824 14,389 73,495 62,823 47,117 4,820,758 4,905,875 4,722,440 73,495 62,823 47,117

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income taxes
Summary of income tax expenses	a) Income tax expenses is comprised of the following: 2020 2019 $ $ Current tax Current year 327,412 — Deferred tax — — Origination and reversal of temporary differences 6,816,080 (2,811,973) Recognition of previously unrecognized tax assets (170,082) Change in unrecognized deductible temporary differences (5,939,998) 706,000 Income tax expense 1,033,412 —
Summary of reconciliation of effective tax rate	a) Reconciliation of effective tax rate 2020 2019 $ $ Income (loss) before income taxes 42,801,816 (9,171,116) Income tax rates 26.5 % 26.6 % Income tax expense (recovery) at the combined basic Federal and Provincial tax rates 11,342,481 (2,439,517) Permanent differences (5,072,219) 271,576 Tax rate changes 37,443 8,153 Prior year adjustment 835,787 (652,185) Recognition of previously unrecognized tax assets (170,082) — Change in unrecognized deductible temporary differences (5,939,998) 2,811,973 Income tax expense 1,033,412 —
Summary of recognized deferred tax assets and liabilities	Recognized deferred tax assets and liabilities: As at December 31, 2020 and 2019, recognized deferred tax assets and liabilities are attributable to the following : Assets Liabilities Net 2020 2019 2020 2019 2020 2019 $ $ $ $ $ $ Non-capital losses carried forward 4,982,328 — — — 4,982,328 — Strategic investments — — (4,919,499) — (4,919,499) — Investment tax credits — — (273,854) — (273,854) — Royalty receivable — — (280,900) (280,900) Property and equipment — — (25,273) — (25,273) — Right-of-use assets net of liabilities — — (188,802) — (188,802) — Tax assets (liabilities) 4,982,328 — (5,688,328) — (706,000) — Set off of tax (4,982,328) — 4,982,328 — — — Net tax assets (liabilities) — — (706,000) — (706,000) —
Summary of amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized	a) Unrecognized deferred tax assets and investment tax credits As at December 31, 2020 and 2019, the amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized as follows: December 31, 2020 December 31, 2019 Federal Provincial Federal Provincial $ $ $ $ Research and development expenses, Without time limitation: 9,917,779 9,511,671 9,232,220 8,782,931 Federal research and development investment tax credits: 2027 — — 18,373 — 2028 — — 192,436 — 2029 — — 366,539 — 2030 — — 89,879 — 2031 — — 223,759 — 2032 — — 186,031 — 2033 — — 105,216 — 2034 361,430 — 212,609 — 2035 488,555 — 488,555 — 2036 359,594 — 359,594 — 2037 253,885 — 253,885 — 2038 186,015 — 186,015 — 2039 411,540 — 393,158 — 2040 142,367 — — — 2,203,386 — 3,076,049 —
Summary of tax losses carried forward	a) Tax losses carried forward December 31, 2020 December 31, 2019 Federal Provincial Federal Provincial $ $ $ $ Tax losses carried forward: 2031 — — 2,313,597 2,313,597 2032 — — 3,945,870 3,945,870 2033 — — 2,047,643 2,047,643 2034 — — 589,007 589,007 2035 — — 703,664 416,827 2036 — — 3,579,827 3,440,527 2037 — — 1,577,876 1,568,739 2038 3,715,297 — 5,716,536 5,650,620 2039 4,163,315 1,108,382 6,622,981 6,631,768 7,878,612 1,108,382 27,097,001 26,604,598
Summary of other deductible temporary differences, without time limitation	December 31, 2020 December 31, 2019 Federal Provincial Federal Provincial $ $ $ $ Other deductible temporary differences, Without time limitation: Financing costs 1,538,633 1,538,633 494,698 494,698 Intangible assets 3,908,608 3,599,602 4,953,545 4,953,545 5,447,240 5,138,234 5,448,243 5,448,243

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment information
Summary of the Company's total revenues by geography	2020 2019 $ $ Canada 5,828,186 889,284 United States 1,463,510 852,599 Europe 265,711 1,488,208 Mexico 174,818 122,890 Asia — 1,399,824 Israel 4,007 — Saudi Arabia 9,523,353 — China 296,031 — Australia — 53,190 South America 181,184 7,983 Africa 38,229 — 17,775,029 4,813,978

Basis of preparation (Details)

Basis of preparation (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)
Basis of preparation
Amount of immaterial error correction	$ 126,615

Significant accounting polici_4

Significant accounting policies - Estimated useful life of property, plant and equipment (Details)	12 Months Ended
	Dec. 31, 2020
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	3 years
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	10 years
Automobile
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	7 years
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	20 years

Significant accounting polici_5

Significant accounting policies - Estimated useful life of intangible assets (Details)	12 Months Ended
	Dec. 31, 2020
Licenses | Minimum
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	5 years
Licenses | Maximum
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	10 years
Patents and development costs | Minimum
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	1 year
Patents and development costs | Maximum
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	21 years

Significant accounting polici_6

Significant accounting policies - Additional information (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)
Significant accounting policies
Company's contribution to DPSP	$ 0

Significant accounting judgme_2

Significant accounting judgments, estimates and assumptions (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)
Significant accounting judgments, estimates and assumptions
Payroll subsidies	$ 775,967

Revenues (Details)

Revenues (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue	$ 17,775,029	$ 4,813,978
Purevap
Revenue	4,163,059	525,556
Drosrite
Revenue	9,976,696	560,916
Development and support
Revenue	1,425,883	637,841
Torch related sales
Revenue	1,452,455	2,323,351
Other sales and services
Revenue	$ 756,936	$ 766,314

Revenues - Revenue from contrac

Revenues - Revenue from contracts with customers (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue from contracts with customers:
Sales of goods under long-term contracts	$ 12,432,666	$ 4,585,337
Sales of goods in point of time	1,730,273	228,641
Other revenue:
Sale of intellectual properties (i)	3,612,090
Revenue	$ 17,775,029	$ 4,813,978

Revenues - Additional Informati

Revenues - Additional Information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of performance obligations [line items]
Non-refundable fee for intellectual property	$ 2,400,000
Transaction price allocated to unsatisfied contracts from sale of intellectual property	$ 29,999,009	$ 6,011,159
Expected period for revenue to be recognized	3 years
Less than one year
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts	$ 50,000
Additional variable consideration to be received	200,000
2022
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts	100,000
Additional variable consideration to be received	250,000
2-3 years
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts	150,000
2024
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts	$ 200,000

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents
Restrictions on cash and cash equivalents	$ 0	$ 0
Cash	10,104,899	34,431
Guaranteed investment certificates	8,000,000
Cash and cash equivalents	$ 18,104,899	$ 34,431	$ 644,981

Cash and cash equivalents - Add

Cash and cash equivalents - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)
$3,000,000 bearing interest at a rate of 0.56%
Disclosure of financial assets [line items]
Guaranteed investment certificates amount	$ 3,000,000
Percentage of Interest on Investments	0.56%
Redeemable period without penalty	60 days
$5,000,000 bearing interest at a rate of 0.53%
Disclosure of financial assets [line items]
Guaranteed investment certificates amount	$ 5,000,000
Percentage of Interest on Investments	0.53%
Redeemable period without penalty	30 days

Accounts receivable (Details)

Accounts receivable (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	$ 1,007,224	$ 104,128
Unbilled trade receivables	1,132,911
Other receivables	931,041
Sales tax receivable	258,477	106,412
Accounts receivable	3,329,653	210,540
Amount receivable from sale of shares	892,609
Allowance for expected credit losses	0	0
1 - 30 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	309,362	71,423
31 - 60 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	226,713	9,483
61 - 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	253,141	17,753
Greater than 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	$ 218,008	$ 5,469

Costs and profits in excess o_2

Costs and profits in excess of billings on uncompleted contracts (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)contract	Dec. 31, 2019CAD ($)contract
Costs and profits in excess of billings on uncompleted contracts
Number of contracts held | contract	7	4
Amount of billings on contracts	$ 8,378,093	$ 89,256
Cumulative revenue	9,451,726	212,236
Changes in the costs and profits in excess of billings on uncompleted contracts	93,415	307,832
Changes due to measurement of progress on uncompleted contracts	$ 1,044,072	$ 184,852

Investment tax credits (Details

Investment tax credits (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of attribution of expenses by nature to their function [Line Items]
Investment tax credits	$ 131,871	$ 434,474
Investment tax credits earned in prior years	1,058,017
Research and development expenses gross	775,824
Government grants, investment tax credit	365,433
Research and development expenses, net	(731,077)	851,512
Cost of Sales and Services
Disclosure of attribution of expenses by nature to their function [Line Items]
Investment tax credits	18,420	179,670
Research and Development Expense
Disclosure of attribution of expenses by nature to their function [Line Items]
Investment tax credits	1,141,468	144,658
Selling General and Administrative Expenses
Disclosure of attribution of expenses by nature to their function [Line Items]
Investment tax credits	$ 30,000	$ 29,913

Strategic investments - Compone

Strategic investments - Components (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Strategic investments	$ 39,991,750	$ 1,609,354
Beauce Gold Fields ("BGF") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Strategic investments	123,095	133,354	$ 102,579
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Strategic investments	16,489,220	1,476,000	1,281,000
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Strategic investments	$ 23,379,435	$ 0	$ 310,537

Strategic investments - Changes

Strategic investments - Changes (Details) - CAD ($)	1 Months Ended				12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	May 31, 2020	Apr. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Amount
Beginning balance					$ 1,609,354
Ending balance	$ 39,991,750				$ 39,991,750	$ 1,609,354
Beauce Gold Fields ("BGF") shares - level 1
Quantity
Number of warrants, outstanding, beginning balance					1,025,794	1,025,794
Additions					0
Received in lieu of payment of services rendered					0
Number of instruments exercised					0
Disposed					0	0
Expired						0
Change in the fair value					0	0
Number of warrants, outstanding, ending balance	1,025,794				1,025,794	1,025,794
Amount
Beginning balance					$ 133,354	$ 102,579
Additions					0
Received in lieu of payment of services rendered					0
Exercised					0
Disposed					0	0
Expired						0
Change in the fair value					(10,259)	30,775
Ending balance	$ 123,095				$ 123,095	$ 133,354
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Quantity
Number of warrants, outstanding, beginning balance					18,450,000	21,350,000
Additions	2,687,000	4,000,000		1,200,000	7,887,000
Received in lieu of payment of services rendered			4,394,600		4,394,600
Number of instruments exercised					1,500,000
Disposed	16,429,400				(17,241,400)	(2,900,000)
Expired						0
Change in the fair value					0	0
Number of warrants, outstanding, ending balance	14,990,200				14,990,200	18,450,000
Amount
Beginning balance					$ 1,476,000	$ 1,281,000
Additions					3,395,742
Received in lieu of payment of services rendered			$ 395,414		395,514
Exercised					540,000
Disposed	$ 10,798,056				(10,798,056)	(261,000)
Expired						0
Change in the fair value					21,480,020	456,000
Ending balance	$ 16,489,220				$ 16,489,220	$ 1,476,000
HPQ warrants - level 3
Quantity
Number of warrants, outstanding, beginning balance					17,750,000	18,750,000
Additions		4,000,000		1,200,000	5,200,000
Received in lieu of payment of services rendered			4,394,600		4,394,600
Number of instruments exercised	1,500,000				(1,500,000)
Disposed					0	0
Expired						(1,000,000)
Change in the fair value					0	0
Number of warrants, outstanding, ending balance	25,844,600				25,844,600	17,750,000
Amount
Beginning balance					$ 0	$ 310,537
Additions					560,000
Received in lieu of payment of services rendered					0
Exercised					(337,500)
Disposed					0	0
Expired						0
Change in the fair value					23,156,935	(310,537)
Ending balance	$ 23,379,435				$ 23,379,435	$ 0

Strategic investments - Details

Strategic investments - Details and activity of the HPQ warrants (Details)	1 Months Ended	12 Months Ended
	Dec. 31, 2020$ / sharesshares	Dec. 31, 2020$ / sharesshares
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance		17,750,000
Number of warrants, additions		9,594,600
Number of warrants, Exercised	1,500,000	(1,500,000)
Number of warrants, outstanding, ending balance	25,844,600	25,844,600
21-Nov-20
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance		1,500,000
Number of warrants, additions		0
Number of warrants, Exercised		(1,500,000)
Number of warrants, outstanding, ending balance	0	0
Exercise price ($) | $ / shares	$ 0.15	$ 0.15
21-Aug-21
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance		16,250,000
Number of warrants, additions		0
Number of warrants, Exercised		0
Number of warrants, outstanding, ending balance	16,250,000	16,250,000
Exercise price ($) | $ / shares	$ 0.17	$ 0.17
29-Apr-23
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance		0
Number of warrants, additions		1,200,000
Number of warrants, Exercised		0
Number of warrants, outstanding, ending balance	1,200,000	1,200,000
Exercise price ($) | $ / shares	$ 0.10	$ 0.10
02-Jun-23
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance		0
Number of warrants, additions		4,394,600
Number of warrants, Exercised		0
Number of warrants, outstanding, ending balance	4,394,600	4,394,600
Exercise price ($) | $ / shares	$ 0.10	$ 0.10
03-Sep-23
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance		0
Number of warrants, additions		4,000,000
Number of warrants, Exercised		0
Number of warrants, outstanding, ending balance	4,000,000	4,000,000
Exercise price ($) | $ / shares	$ 0.61	$ 0.61

Strategic investments - Additio

Strategic investments - Additional information (Details) - CAD ($)	1 Months Ended				12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	May 31, 2020	Apr. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about financial instruments [line items]
Payments for purchase of investments					$ 4,158,240
Accounts receivable	$ 892,609				892,609
Proceeds from exercise of warrants					5,623,322	$ 0
Gain From Initial Recognition Of Warrants Deferred					$ 859,998	$ 24,017
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Number of instruments purchased	2,687,000	4,000,000		1,200,000	7,887,000
Number of instruments received to settle trade receivables from HPQ			4,394,600		4,394,600
Increase in investments through receipts for settlement of trade receivables			$ 395,414		$ 395,514
Number of instruments disposed	16,429,400				(17,241,400)	(2,900,000)
Decrease in investments through disposals	$ 10,798,056				$ (10,798,056)	$ (261,000)
Gain on disposal of investments	6,773,512
Accounts receivable	$ 892,609				$ 892,609
Number of instruments exercised					1,500,000
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Number of instruments purchased		4,000,000		1,200,000	5,200,000
Number of instruments received to settle trade receivables from HPQ			4,394,600		4,394,600
Increase in investments through receipts for settlement of trade receivables					$ 0
Number of instruments disposed					0	0
Decrease in investments through disposals					$ 0	$ 0
Number of instruments exercised	1,500,000				(1,500,000)
Proceeds from exercise of warrants	$ 202,500
HPQ Silicon Resources Inc.
Disclosure of detailed information about financial instruments [line items]
Percentage of ownership interest held	11.55%				11.55%	11.51%
Payments for purchase of investments	$ 1,495,742	$ 2,400,000		$ 60,000

Strategic investments - Assumpt

Strategic investments - Assumptions used in estimating fair value of the HPQ warrants (Details)	Dec. 31, 2020M$ / sharesshares	Sep. 03, 2020M$ / sharesshares	Jun. 02, 2020M$ / sharesshares	Apr. 29, 2020M$ / sharesshares
HPQ warrants issued on Dec. 21,2018
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	16,250,000
Exercise price ($) | $ / shares	$ 0.17
HPQ warrants issued on Dec. 21,2018 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	1.05
HPQ warrants issued on Dec. 21,2018 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.20
HPQ warrants issued on Dec. 21,2018 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	145.03
HPQ warrants issued on Dec. 21,2018 | At fair value | Black-Scholes option pricing model | Expected dividend yield
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0
HPQ warrants issued on Dec. 21,2018 | At fair value | Black-Scholes option pricing model | Contractual remaining life (number of months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets | M	8
HPQ warrants issued on April 29, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	1,200,000			1,200,000
Exercise price ($) | $ / shares	$ 0.10			$ 0.10
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	1.05			0.04
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.20			0.30
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	115.30			97.45
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Expected dividend yield
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0			0
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Contractual remaining life (number of months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets | M	28			36
HPQ warrants issued on June 2, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	4,394,600		4,394,600
Exercise price ($) | $ / shares	$ 0.10		$ 0.10
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	1.05		1.05
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.20		0.20
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	114.80		114.80
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Expected dividend yield
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0		0
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Contractual remaining life (number of months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets | M	29		29
HPQ warrants issued on Sept. 3, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	4,000,000	4,000,000
Exercise price ($) | $ / shares	$ 0.61	$ 0.61
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	1.05	1.05
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.20	0.20
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	112.52	112.52
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Expected dividend yield
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0	0
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Contractual remaining life (number of months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets | M	32	32

Royalties receivable (Details)

Royalties receivable (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Royalties receivable
Opening balance	$ 0	$ 0
Royalties recognized during the year	1,600,000	0
Discounting	(390,000)	0
Amounts received during the year	(150,000)	0
Balance at end of the year	$ 1,060,000	$ 0

Royalties receivable Additional

Royalties receivable Additional Information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2016	Dec. 31, 2019	Dec. 31, 2018
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	$ 29,999,009		$ 6,011,159
Royalties receivable	$ 1,060,000		$ 0	$ 0
Discounting rate for royalties	12.50%
HPQ 2016 Contract [Member]
Disclosure of performance obligations [line items]
Transaction price received		$ 1,000,000
Percentage of royalty on net sales	10.00%
Royalties receivable	$ 1,100,000
HPQ Nano Contract [Member]
Disclosure of performance obligations [line items]
Transaction price received	$ 2,400,000
Percentage of royalty on net sales	10.00%
Royalties receivable	$ 500,000
Less than one year | HPQ 2016 Contract [Member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	200,000
Less than one year | HPQ Nano Contract [Member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	50,000
2022 | HPQ 2016 Contract [Member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	250,000
2022 | HPQ Nano Contract [Member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	100,000
2-3 years | HPQ Nano Contract [Member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	150,000
2024 | HPQ Nano Contract [Member]
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	$ 200,000

Deposits (Details)

Deposits (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Current portion:
Suppliers	$ 1,421,246	$ 150,322
Non-current portion:
Suppliers	1,099	137,864
Rent	300,242	40,241
Total non-current	301,341	178,105
Total Deposits	$ 1,722,587	$ 328,427

Property and equipment - Compon

Property and equipment - Components & Movements (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 1,977,481
Impairment of plasma atomization system and related inventory		$ 2,367,531
Ending balance	2,529,570	1,977,481
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,002,767	5,266,323
Additions	618,002	954,110
Reclass to right-of-use assets		(49,530)
Impairment of plasma atomization system and related inventory	(21,912)	(2,168,136)
Ending balance	4,598,857	4,002,767
Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(2,025,286)	(2,063,441)
Reclass to right-of-use assets		(20,264)
Depreciation	63,118	168,835
Impairment of plasma atomization system and related inventory	(19,117)	(186,726)
Ending balance	(2,069,287)	(2,025,286)
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	30,082
Ending balance	40,547	30,082
Computer equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	521,988	549,864
Additions	27,671	21,654
Reclass to right-of-use assets		(49,530)
Ending balance	549,659	521,988
Computer equipment | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(491,906)	(479,802)
Reclass to right-of-use assets		(20,264)
Depreciation	17,206	32,368
Ending balance	(509,112)	(491,906)
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	200,286
Ending balance	180,257	200,286
Machinery and equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,621,899	1,621,899
Ending balance	1,621,899	1,621,899
Machinery and equipment | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,421,613)	(1,371,542)
Depreciation	20,029	50,071
Ending balance	(1,441,642)	(1,421,613)
Automobile
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,130
Ending balance	284,416	3,130
Automobile | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	21,912	21,912
Additions	306,164
Impairment of plasma atomization system and related inventory	(21,912)
Ending balance	306,164	21,912
Automobile | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(18,782)	(17,440)
Depreciation	22,083	1,342
Impairment of plasma atomization system and related inventory	(19,117)
Ending balance	(21,748)	(18,782)
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	72,021
Ending balance	84,116	72,021
Leasehold improvements | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	165,006	904,512
Additions	15,895	9,539
Reclass to Equipment under Construction		(749,045)
Ending balance	180,901	165,006
Leasehold improvements | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(92,985)	(89,236)
Depreciation	3,800	3,749
Ending balance	(96,785)	(92,985)
Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,671,962
Ending balance	1,940,234	1,671,962
Construction in progress [member] | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,671,962	2,168,136
Additions	268,272	922,917
Reclass to Equipment under Construction		749,045
Impairment of plasma atomization system and related inventory		(2,168,136)
Ending balance	$ 1,940,234	1,671,962
Construction in progress [member] | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(105,421)
Depreciation		81,305
Impairment of plasma atomization system and related inventory		$ (186,726)

Property and equipment - Additi

Property and equipment - Additional information (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)
Property and equipment
Impairment of plasma atomization system and related inventory	$ 2,367,531
Net recoverable amount of plasma atomization system and related inventory	$ 0

Leases (Details)

Leases (Details) - CAD ($)	Jan. 01, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items]
Remeasurement of lease liabilities		$ 366,566
Right of use assets		3,701,000	$ 3,742,769	$ 4,102,552
Lease liabilities		2,988,542	3,985,026	$ 4,116,347
Expense related to lease payments not included in the measurement of lease liabilities			7,264
Trust beneficially owned by the controlling shareholder and CEO
Disclosure of quantitative information about right-of-use assets [line items]
Annual rent increase (as a percent)	2.00%
Extension term of the lease	5 years
Prepayment of rent	$ 1,178,530
Remeasurement of lease liabilities	$ 366,566
Percentage of discount rate used for remeasurement of lease liabilities.	4.00%
Right of use assets		1,328,557	1,350,487
Lease liabilities		221,496	1,218,958
Expense related to lease payments not included in the measurement of lease liabilities		$ 258,042	$ 266,581
Period before due date agreed to convert the convertible loan		1 year

Leases - Right-of-use assets (D

Leases - Right-of-use assets (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 3,742,769	$ 4,102,552
Remeasurement of lease liabilities	366,566
Depreciation	(408,335)	(359,783)
Ending balance	3,701,000	3,742,769
Land and building
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	3,724,696	4,073,286
Remeasurement of lease liabilities	366,566
Depreciation	(402,947)	(348,590)
Ending balance	3,688,315	3,724,696
Computer equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	18,073	29,266
Depreciation	(5,388)	(11,193)
Ending balance	$ 12,685	$ 18,073

Leases - Summary of lease liabi

Leases - Summary of lease liabilities (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases
Beginning balance	$ 3,985,026	$ 4,116,347
Remeasurement	366,566
Payments	(1,363,050)	(131,321)
Ending balance	$ 2,988,542	$ 3,985,026

Leases - Amount recognized in t

Leases - Amount recognized in the statement of comprehensive loss (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases
Depreciation of right-of-use assets	$ 408,335	$ 359,783
Interest on lease liabilities	$ 211,666	258,288
Expense related to lease payments not included in the measurement of lease liabilities		$ 7,264

Leases - Maturity analysis of l

Leases - Maturity analysis of lease liabilities (Details)	Dec. 31, 2020CAD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual undiscounted cash flows of lease liabilities	$ 3,286,890
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual undiscounted cash flows of lease liabilities	406,542
2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual undiscounted cash flows of lease liabilities	2,875,509
2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Contractual undiscounted cash flows of lease liabilities	$ 4,839

Intangible assets (Details)

Intangible assets (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 736,898
Ending balance	905,614	$ 736,898
Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	817,357	9,029,251
Additions	305,420	197,157
Write-off	(109,514)	(8,409,051)
Ending balance	1,013,263	817,357
Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(80,459)	(8,469,377)
Amortization	27,190	20,133
Write-off		(8,409,051)
Ending balance	(107,649)	(80,459)
Licenses
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0
Ending balance	0	0
Licenses | Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0	8,409,051
Additions	0	0
Write-off	0	(8,409,051)
Ending balance	0	0
Licenses | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0	(8,409,051)
Amortization	0	0
Write-off		(8,409,051)
Ending balance	0	0
Patents
Disclosure of detailed information about intangible assets [line items]
Beginning balance	525,043
Ending balance	710,267	525,043
Patents | Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	572,486	375,329
Additions	305,420	197,157
Write-off	(109,514)	0
Ending balance	768,392	572,486
Patents | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(47,443)	(43,818)
Amortization	10,682	3,625
Write-off		0
Ending balance	(58,125)	(47,443)
Development costs
Disclosure of detailed information about intangible assets [line items]
Beginning balance	211,855
Ending balance	195,347	211,855
Development costs | Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	244,871	244,871
Additions	0	0
Write-off	0	0
Ending balance	244,871	244,871
Development costs | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(33,016)	(16,508)
Amortization	16,508	16,508
Write-off		0
Ending balance	$ (49,524)	$ (33,016)

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Trade And Other Current Payables [Line Items]
Accounts payable	$ 2,206,249	$ 2,780,628
Accrued liabilities	1,701,554	1,866,823
Sale commissions payable	731,671	0
Accounts payable to a trust beneficially owned by the controlling shareholder and CEO		284,956
Accounts payable and accrued liabilities, carrying value	4,708,051	4,913,155
Controlling shareholder and CEO
Disclosure Of Trade And Other Current Payables [Line Items]
Accounts payable to a trust beneficially owned by the controlling shareholder and CEO	68,577	214,470
Trust beneficially owned by the controlling shareholder and CEO
Disclosure Of Trade And Other Current Payables [Line Items]
Accounts payable to a trust beneficially owned by the controlling shareholder and CEO	$ 0	$ 51,234

Billings in excess of costs a_2

Billings in excess of costs and profits on uncompleted contracts (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Billings in excess of costs and profits on uncompleted contracts
Amounts of payments to date received on contracts in progress.	$ 6,831,326	$ 4,612,082
Payments to date received on contracts in progress	13,424,298	7,696,739
Revenue that was included in contract liability balance at beginning of period	1,282,217	1,283,144
Increase through cash received excluding amounts recognised as revenue	$ 4,790,536	$ 15,391

Term loans (Details)

Term loans (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	May 01, 2019
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 496,000	$ 247,200
Additions	195,919	576,700
Conversion option		(12,800)
Finance costs	(83,119)	(118,513)
Accretion	61,294	50,613
Repayments	(557,387)	(247,200)
Ending balance	112,707	496,000
Current portion of non-current borrowings	12,208	496,000
Non-current portion of non-current borrowings	$ 100,499
Interest rate	3.00%
EDC Loan
Disclosure of detailed information about borrowings [line items]
Additions	$ 157,058
Finance costs	(83,119)
Accretion	1,861
Ending balance	75,800
Non-current portion of non-current borrowings	$ 75,800
Effective interest (as a percent)	15.00%
Other Term Loans, one
Disclosure of detailed information about borrowings [line items]
Additions	$ 38,861
Repayments	(1,954)
Ending balance	36,907
Current portion of non-current borrowings	12,208
Non-current portion of non-current borrowings	$ 24,699
Interest rate	6.95%
Monthly instalment amount	$ 1,200
Carrying amount of automobile pledged as security	36,702
Other Term Loans, two
Disclosure of detailed information about borrowings [line items]
Beginning balance	110,933
Additions		115,200
Conversion option		(12,800)
Accretion	4,267	8,533
Repayments	$ (115,200)
Ending balance		110,933
Interest rate	8.00%		8.00%
2019 SR&ED Tax Credit loan
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 185,331
Additions		247,500
Finance costs		(63,558)
Accretion	40,902	1,389
Repayments	$ (226,233)
Ending balance		185,331
Interest rate	16.68%
2018 SR&ED Tax Credit loan
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 199,736
Additions		214,000
Finance costs		(54,955)
Accretion	14,264	40,691
Repayments	$ (214,000)
Ending balance		199,736
Interest rate	16.68%
2017 SR&ED Tax Credit loan
Disclosure of detailed information about borrowings [line items]
Beginning balance		247,200
Repayments		$ (247,200)
Interest rate	18.00%
Effective interest (as a percent)	23.00%

Term loans - Additional informa

Term loans - Additional information (Details)	Mar. 05, 2020CAD ($)installment	May 01, 2019CAD ($)	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			3.00%
EDC Loan
Disclosure of detailed information about borrowings [line items]
Repayable contribution agreement, maximum amount	$ 450,000
Number of equal monthly instalments for repayment | installment	60
Repayment period	24 months
Effective interest (as a percent)			15.00%
Other Term Loans, two
Disclosure of detailed information about borrowings [line items]
Notional amount		$ 115,200
Interest rate per annum (as a percent)		8.00%	8.00%
Discount rate (as a percent)		10.00%
Residual amount of the non derivative liability recorded in accounts payable and accrued liabilities		$ 12,800
Residual amount of the non derivative liability reclassified upon repayment		$ 12,800
Market rate used to discount cash flows (as a percent)		20.00%

Convertible debentures (Details

Convertible debentures (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 2,898,358	$ 2,527,241
Liability component at issuance	804,578
Effective interest accretion	178,624	371,117
Total of Convertible debentures	3,881,560
Repayment of debentures including accommodation fees, in cash	(358,500)
Conversion into common shares	(3,523,060)
Ending balance		2,898,358
2020 Convertible loan
Disclosure of detailed information about borrowings [line items]
Liability component at issuance	804,578
Effective interest accretion	22,982
Total of Convertible debentures	827,560
Conversion into common shares	(827,560)
2018 Convertible debentures
Disclosure of detailed information about borrowings [line items]
Beginning balance	2,898,358	2,527,241
Effective interest accretion	155,642	371,117
Total of Convertible debentures	3,054,000
Repayment of debentures including accommodation fees, in cash	(358,500)
Conversion into common shares	$ (2,695,500)
Ending balance		$ 2,898,358

Convertible debentures - Record

Convertible debentures - Recording of 2020 Convertible loan at issuance date (Details) - CAD ($)	Mar. 18, 2020	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Net proceeds		$ 903,000
Transaction cost		$ (83,119)	$ (118,513)
2020 Convertible loan
Disclosure of detailed information about borrowings [line items]
Liability component	$ 804,578
Conversion option recognized in equity, net of transaction cost of $47,338	98,422
Net proceeds	903,000
Transaction cost	$ 47,338

Convertible debentures - Additi

Convertible debentures - Additional information (Details) - CAD ($)	Sep. 30, 2020	Jun. 30, 2020	Mar. 30, 2020	Dec. 31, 2020	Mar. 18, 2020
Disclosure of detailed information about borrowings [line items]
Interest rate				3.00%
Equity component allocated to share capital				$ 827,560
Principal amount redeemed				358,500
Common shares issued upon conversion of debt				2,712,375
Equity portion of convertible debentures
Disclosure of detailed information about borrowings [line items]
Equity component allocated to share capital				(98,422)
Amount reclassified upon redemption				(40,779)
Common shares issued upon conversion of debt				(360,981)
Contributed Surplus
Disclosure of detailed information about borrowings [line items]
Amount reclassified upon redemption				$ 40,779
2020 Convertible loan
Disclosure of detailed information about borrowings [line items]
Interest rate					12.00%
Conversion price per share (in dollars per share)					$ 0.28
Conversion of loan into shares (in shares)	3,225,000
2020 Convertible loan | Equity portion of convertible debentures
Disclosure of detailed information about borrowings [line items]
Equity component allocated to share capital	$ 98,422
2018 Convertible debentures
Disclosure of detailed information about borrowings [line items]
Notional amount			$ 3,000,000
Principal amount redeemed			$ 300,000
Percentage of principal amount redeemed			10.00%
Payment of onetime accommodation fee			$ 54,000
Market rate used to discount cash flows (as a percent)			17.50%
Value of the conversion option equity component was classified in the shareholders' Equity (Deficiency)			$ 16,875
Conversion of debentures into shares (in shares)		3,369,375
2018 Convertible debentures | Equity portion of convertible debentures
Disclosure of detailed information about borrowings [line items]
Amount reclassified upon redemption			(40,779)
Common shares issued upon conversion of debt		$ 360,981
2018 Convertible debentures | Contributed Surplus
Disclosure of detailed information about borrowings [line items]
Amount reclassified upon redemption			$ 40,779

Shareholders' equity (deficie_3

Shareholders' equity (deficiency) - Common shares and warrants (Details) $ / shares in Units, $ in Thousands	Nov. 03, 2020CAD ($)$ / sharesshares	Oct. 26, 2020Y$ / shares	Sep. 30, 2020CAD ($)shares	Jul. 16, 2020Y$ / sharesshares	Jan. 02, 2020$ / sharesshares	Oct. 23, 2019USD ($)shares	Sep. 29, 2019CAD ($)Y$ / shares	Jun. 19, 2019CAD ($)$ / sharesshares	May 28, 2019CAD ($)$ / sharesshares	May 15, 2019CAD ($)$ / sharesshares	Jan. 07, 2019CAD ($)$ / sharesshares	Jan. 03, 2019CAD ($)	Dec. 17, 2018CAD ($)shares	Jun. 15, 2020CAD ($)$ / sharesshares	Dec. 31, 2020CAD ($)$ / sharesshares	Dec. 31, 2019CAD ($)$ / shares	Oct. 31, 2020shares	Oct. 23, 2019$ / sharesshares
Disclosure of classes of share capital [line items]
Number of units issued											97,400		2,244,367
Issuance price per unit | $ / shares											$ 0.58
Gross proceeds | $											$ 56,492	$ 5,800	$ 1,301,733		$ 12,076,380	$ 3,722,472
Share issue related cost paid in cash | $															$ 1,640,052	$ 106,395
Number of common shares that each unit entitles											1
Number of common share purchase warrant that each unit entitles											1
Number of common shares that each common share purchase warrant entitles											1
Exercise price of common share purchase warrant | $ / shares											$ 0.85				$ 1.52
Number of options exercised															2,118,000	1,384,000
Number of warrants exercised															(7,060,617)
Net proceeds from exercise of options | $															$ 759,400	$ 306,360
Proceeds from warrants exercise | $															5,623,322	0
Ascribed value from contributed surplus | $															(759,400)	$ (306,360)
Equity component allocated to share capital | $															827,560
Number of Class A common shares authorized to be repurchased																	67,500,000
Number of Class A common shares repurchased and cancelled														1,285,000
Weighted average share price of Class A common shares | $ / shares														$ 0.75
Total cash consideration for repurchase and cancellation of Class A common shares | $														$ 964,391	964,391
Commission for repurchase and cancellation of Class A common shares | $														12,845
Excess of total consideration over the carrying amount of Class A common shares | $															$ 964,391
Percentage of total share capital that can be granted as stock options per person															5.00%
Number of options granted															2,810,000	400,000
Exercise price of stock options granted | $ / shares															$ 4.23	$ 0.51
Vesting percentage				25.00%
Share-based compensation | $															$ 4,244,608	$ 171,807
Stock-based compensation expense to be amortized | $															$ 3,904,882	81,884
Vesting of first 660,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage				50.00%
At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%			50.00%
At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%			50.00%
At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%
At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%
Consultants
Disclosure of classes of share capital [line items]
Percentage of total share capital that can be granted as stock options per person															2.00%
Mr. Rodney Beveridge, Director & Ms. Rodayna Kafal, Director & Vice President
Disclosure of classes of share capital [line items]
Exercise price of stock options granted | $ / shares		$ 4
Term of stock options granted | Y		5
Mr. Rodney Beveridge, Director
Disclosure of classes of share capital [line items]
Number of options granted		200,000
Ms. Rodayna Kafal, Director & Vice President
Disclosure of classes of share capital [line items]
Number of options granted		50,000
Exercise price of stock options granted | $ / shares				$ 4.41
Director
Disclosure of classes of share capital [line items]
Number of options granted				1,700,000
Number of common shares entitled to purchase				1,700,000
Vesting percentage				25.00%
Employees
Disclosure of classes of share capital [line items]
Number of options granted				760,000
Number of common shares entitled to purchase				760,000
Exercise price of stock options granted | $ / shares				$ 4.41
Term of stock options granted | Y				5
Vesting percentage				50.00%
Employees | Vesting of first 660,000 stock options
Disclosure of classes of share capital [line items]
Number of options that will vest				660,000
Employees | Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Number of options that will vest					100,000
Employees | At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage				25.00%
Board of Director, in his capacity of Chair of the Audit Committee of the Corporation
Disclosure of classes of share capital [line items]
Number of options granted				100,000
Exercise price of stock options granted | $ / shares					$ 0.45
Term of stock options granted					5
Members of the Board of Directors and the Acting Chief Financial Officer
Disclosure of classes of share capital [line items]
Number of options granted							400,000
Exercise price of stock options granted | $ / shares							$ 0.51
Term of stock options granted | Y							5
Fair value of stock options | $							$ 0.34
2020 Convertible loan
Disclosure of classes of share capital [line items]
Loan amount converted | $			$ 827,560
Conversion of loan into shares (in shares)			3,225,000
Contributed Surplus
Disclosure of classes of share capital [line items]
Ascribed value from contributed surplus | $															$ 484,807	$ 287,350
Equity portion of convertible debentures
Disclosure of classes of share capital [line items]
Equity component allocated to share capital | $															(98,422)
Equity portion of convertible debentures | 2020 Convertible loan
Disclosure of classes of share capital [line items]
Equity component allocated to share capital | $			$ 98,422
Deficit
Disclosure of classes of share capital [line items]
Excess of total consideration over the carrying amount of Class A common shares | $														$ 538,021	$ 538,021
Bought-deal short form prospectus offering
Disclosure of classes of share capital [line items]
Number of units issued	3,354,550
Issuance price per unit | $ / shares	$ 3.60
Gross proceeds | $	$ 12,076,380
Share issue related cost paid in cash | $	$ 1,640,052
Share issue related costs paid in compensation options	191,414
Number of units that each compensation option entitles	1
Exercise price of compensation option | $ / shares	$ 3.60
Number of common shares that each unit entitles	1
Number of common share purchase warrant that each unit entitles	1
Number of common shares that each common share purchase warrant entitles	1
Exercise price of common share purchase warrant | $ / shares	$ 4.50
Term of common share purchase warrant	24 months
Number of days by which the term of the common share purchase warrants can be accelerated by notice	30 days
VWAP Requirement, Share price trigger | $ / shares	$ 6.75
VWAP Requirement, Number of consecutive trading days	20 days
Non-brokered private placement
Disclosure of classes of share capital [line items]
Number of units issued						300,000		1,000,000	2,024,500	2,996,500
Issuance price per unit | $ / shares								$ 0.58	$ 0.58	$ 0.58								$ 0.56
Gross proceeds						$ 168		$ 580,000	$ 1,174,210	$ 1,737,970
Share issue related cost paid in cash | $								$ 23,200	$ 40,600	$ 42,595
Number of common shares that each unit entitles								1	1	1								1
Number of common share purchase warrant that each unit entitles								1	1	1								(0.75)
Number of common shares that each common share purchase warrant entitles								1	1	1								1
Exercise price of common share purchase warrant | $ / shares								$ 0.85	$ 0.85	$ 0.85								$ 0.75
Term of common share purchase warrant						15 months

Shareholders' equity (deficie_4

Shareholders' equity (deficiency) - Activity in stock options (Details)	12 Months Ended
	Dec. 31, 2020$ / shares	Dec. 31, 2019$ / shares
Number of options
Beginning balance	8,438,000	9,922,000
Granted	2,810,000	400,000
Exercised	(2,118,000)	(1,384,000)
Forfeited	(90,000)	(500,000)
Ending balance	9,040,000	8,438,000
Beginning balance	$ 0.37	$ 0.37
Exercise price ($)	4.23	0.51
Exercised	0.36	(0.22)
Forfeited	1.02	(0.70)
Ending balance	$ 1.57	$ 0.37

Shareholders' equity - Assumpti

Shareholders' equity - Assumptions used in measurement of fair value of stock options (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)$ / shares	Dec. 31, 2019$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted	2,810,000	400,000
Exercise price ($)	$ 4.23	$ 0.51
October 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted	250,000
Exercise price ($)	$ 4
Fair value of each option under the Black Scholes pricing model ($) | $	$ 3.20
Fair value of the market share ($)	$ 4
Risk free interest rate (%)	0.38%
Expected volatility (%)	114.00%
Expected life (number of months)	60
July 16, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted	2,460,000
Exercise price ($)	$ 4.41
Fair value of each option under the Black Scholes pricing model ($) | $	$ 2.95
Fair value of the market share ($)	$ 4.41
Risk free interest rate (%)	0.33%
Expected volatility (%)	86.00%
Expected life (number of months)	60
Stock options granted on January 3, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted	100,000
Exercise price ($)	$ 0.45
Fair value of each option under the Black Scholes pricing model ($) | $	$ 0.31
Fair value of the market share ($)	$ 0.45
Risk free interest rate (%)	1.61%
Expected volatility (%)	86.00%
Expected life (number of months)	60
September 29, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted	400,000
Exercise price ($)	$ 0.51
Fair value of each option under the Black Scholes pricing model ($) | $	$ 0.34
Fair value of the market share ($)	$ 0.51
Risk free interest rate (%)	1.39%
Expected volatility (%)	83.00%
Expected life (number of months)	60

Shareholders' equity - Outstand

Shareholders' equity - Outstanding options for the purchases of one common share per option (Details)	12 Months Ended
	Dec. 31, 2020$ / sharesshares	Dec. 31, 2019$ / shares	Dec. 31, 2018$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	8,438,000	9,922,000
Granted	2,810,000	400,000
Exercised	(2,118,000)	(1,384,000)
Forfeited	90,000	500,000
Ending balance	9,040,000	8,438,000
Number of stock options vested | shares	6,917,500
Exercise price per option	$ 1.57	$ 0.37	$ 0.37
February 12, 2015
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	1,488,000
Exercised	(1,488,000)
Ending balance		1,488,000
Exercise price per option	$ 0.30
September 25, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	3,000,000
Ending balance	3,000,000	3,000,000
Number of stock options vested | shares	3,000,000
Exercise price per option	$ 0.18
October 25, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	100,000
Exercised	(100,000)
Ending balance		100,000
Exercise price per option	$ 0.19
November 3, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	2,600,000
Exercised	(180,000)
Ending balance	2,420,000	2,600,000
Number of stock options vested | shares	2,420,000
Exercise price per option	$ 0.58
February 9, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	200,000
Exercised	(120,000)
Forfeited	80,000
Ending balance		200,000
Exercise price per option	$ 0.60
May 10, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	250,000
Ending balance	250,000	250,000
Number of stock options vested | shares	150,000
Exercise price per option	$ 0.52
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	300,000
Ending balance	300,000	300,000
Number of stock options vested | shares	180,000
Exercise price per option	$ 0.51
October 29, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	100,000
Exercised	(30,000)
Ending balance	70,000	100,000
Number of stock options vested | shares	30,000
Exercise price per option	$ 0.52
September 29, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	400,000
Granted	400,000
Exercised	(200,000)
Ending balance	200,000	400,000
Number of stock options vested | shares	200,000
Exercise price per option	$ 0.51
January 2, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance
Granted	100,000
Ending balance	100,000
Number of stock options vested | shares	100,000
Exercise price per option	$ 0.45
July 16, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance
Granted	2,460,000
Forfeited	10,000
Ending balance	2,450,000
Number of stock options vested | shares	775,000
Exercise price per option	$ 4.41
October 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance
Granted	250,000
Ending balance	250,000
Number of stock options vested | shares	62,500
Exercise price per option	$ 4

Shareholders' equity - Share pu

Shareholders' equity - Share purchase warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Jan. 07, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	20,007,441
Number of warrants issued	1,772,982
Number of warrants exercised	(7,060,617)
Number of warrants expired	(6,568,048)
Number of warrants outstanding	8,151,758
Price per warrant	$ 1.52	$ 0.85
Issuance of units - April 19, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	3,108,333
Number of warrants expired	(3,108,333)
Price per warrant	$ 0.85
Issuance of broker warrants - April 19, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	74,000
Number of warrants expired	(74,000)
Price per warrant	$ 0.85
Issuance of units - April 20, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	3,385,715
Number of warrants expired	(3,385,715)
Price per warrant	$ 0.85
Issuance of units - September 28, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	3,448,276
Number of warrants outstanding	3,448,276
Price per warrant	$ 0.58
Issuance of units - October 19, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	1,500,750
Number of warrants exercised	(1,400,750)
Number of warrants outstanding	100,000
Price per warrant	$ 0.58
Issuance of units - December 17, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	2,244,367
Number of warrants exercised	(2,244,367)
Price per warrant	$ 0.85
Issuance of units - May 15, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	2,996,500
Number of warrants exercised	(1,641,000)
Number of warrants outstanding	1,355,500
Price per warrant	$ 0.85
Issuance of units - May 28, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	2,024,500
Number of warrants exercised	(1,274,500)
Number of warrants outstanding	750,000
Price per warrant	$ 0.85
Issuance of units - June 19, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	1,000,000
Number of warrants exercised	(500,000)
Number of warrants outstanding	500,000
Price per warrant	$ 0.85
Issuance of units - October 25, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	225,000
Number of warrants outstanding	225,000
Price per warrant	$ 0.75
Issuance of units - November 10, 2020
Disclosure of classes of share capital [line items]
Number of warrants outstanding
Number of warrants issued	1,677,275
Number of warrants outstanding	1,677,275
Price per warrant	$ 4.50
Issuance of warrants - November 10, 2020
Disclosure of classes of share capital [line items]
Number of warrants outstanding
Number of warrants issued	95,707
Number of warrants outstanding	95,707
Price per warrant	$ 4.50

Supplemental disclosure of ca_3

Supplemental disclosure of cash flow information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Supplemental disclosure of cash flow information
Accounts receivable	$ (2,622,018)	$ 420,612
Costs and profits in excess of billings on uncompleted contracts	(950,653)	184,852
Investment tax credits receivable	(562,980)	4,099
Deposits	(1,394,160)	307,709
Contract assets	(855,592)
Other assets	(39,042)	(30,564)
Royalties receivable	(1,060,000)
Accounts payable and accrued liabilities	(148,678)	2,103,997
Billings in excess of costs and profits on uncompleted contracts	3,508,315	(1,267,753)
Net change in balances related to operations	$ 4,124,808	$ (1,722,952)

Other expense information (Deta

Other expense information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Government Grant [Line Items]
Amortization of intangible assets expense	$ 27,190	$ 20,133
Depreciation on property and equipment	63,118	168,835
Employee benefits	11,801,314	5,967,563
Share-based compensation	4,244,608	171,807
Costs to obtain long term contacts	161,291	0
Grant received	419,661	261,088
Grant received recorded in research and development	365,433	204,525
Grant received recorded in selling, general and administrative	54,228	$ 56,563
CEWS
Government Grant [Line Items]
Grant received	775,967
Grant received recorded in cost of sales and services	118,416
Grant received recorded in research and development	153,212
Grant received recorded in selling, general and administrative	$ 504,339

Net finance costs (Details)

Net finance costs (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net finance costs
Interest and fees on convertible debentures	$ 171,042	$ 285,000
Interest accretion of convertible debentures	182,700	371,117
Interest on term loans	20,957	46,749
Interest on lease liabilities	211,666	258,288
Interest accretion on promissory notes	17,937	53,317
Penalties and other interest expenses	57,550	275,183
Finance costs	661,852	1,289,654
Capitalized borrowing costs on Equipment under construction	(137,778)	(52,150)
Net finance costs	$ 524,074	$ 1,237,504

Earnings (loss) per share (Deta

Earnings (loss) per share (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Earnings (loss) per share
Weighted daily average of Common shares	148,315,445	137,382,323
Dilutive effect of stock options	5,375,592
Dilutive effect of warrants	4,611,720
Weighted average number of diluted shares	158,302,757	137,382,323
Number of anti-diluted stock options, warrants, compensation options, convertible debentures and convertible loans excluded from fully diluted earnings per share calculation	4,664,396	31,737,530

Related party transactions (Det

Related party transactions (Details) - CAD ($)	Jan. 01, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [line items]
Right of use assets		$ 3,701,000	$ 3,742,769	$ 4,102,552
Lease liabilities		2,988,542	3,985,026	$ 4,116,347
Property taxes			7,264
Common shares issued upon conversion of debt		2,712,375
Interest accretion on promissory notes		17,937	53,317
Loans repaid to related party		295,000
Trust beneficially owned by the controlling shareholder and CEO
Disclosure of transactions between related parties [line items]
Extension term of the lease	5 years
Prepayment of rent	$ 1,178,530
Right of use assets		1,328,557	1,350,487
Lease liabilities		221,496	1,218,958
Property taxes		258,042	266,581
Debt converted		903,000
Common shares issued upon conversion of debt		3,225,000
Interest payable on debt		58,050	0
Accretion amount of debt		0	0
Amount due to related party for expense report, salary and vacation payable		72,188	214,470
Interest accretion on promissory notes		17,937	$ 53,317
Loans repaid to related party		295,000
Amount due to related party for loans		$ 0

Related party transactions - To

Related party transactions - Total compensation (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)employee	Dec. 31, 2019CAD ($)
Related party transactions
Salaries - key management	$ 2,148,420	$ 723,000
Pension contributions	18,529	10,960
Fees - Board of Directors	150,000	110,750
Share-based compensation - officers	1,989,144	13,473
Share-based compensation - Board of Directors	846,410	89,025
Other benefits - key management	544,402	58,412
Total compensation	$ 5,696,905	$ 1,005,620
Number of employees added in key management | employee	3

Financial instruments (Details)

Financial instruments (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of risk management strategy related to hedge accounting [line items]
Cash	$ 18,104,899	$ 34,431	$ 644,981
Accounts receivable	3,329,653	210,540
Accounts payable and accrued liabilities	(4,708,051)	(4,913,155)
Total	13,797,579	10,482,034
Currency risk
Disclosure of risk management strategy related to hedge accounting [line items]
Cash	1,366,627	74,749
Accounts receivable	621,817	28,704
Accounts payable and accrued liabilities	(252,463)	(403,273)
Total	$ 1,735,981	(299,820)
Reasonably possible change in valuation (as a percent)	10.00%
Amount of impact on pre-tax gain or loss	$ 174,000	$ 30,000

Financial instruments - Sensiti

Financial instruments - Sensitivity analysis (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)customer	Dec. 31, 2019CAD ($)customer
IFRS Concentration Risk [Line Items]
Revenues	$ 17,775,029	$ 4,813,978
Customer concentration
IFRS Concentration Risk [Line Items]
Concentration risk (as a percent)	10.00%
Credit concentration
IFRS Concentration Risk [Line Items]
Number of major customers | customer	2	5
Concentration risk (as a percent)	79.00%	77.00%
Revenues
IFRS Concentration Risk [Line Items]
Revenues	$ 13,967,375	$ 3,726,160
Concentration risk (as a percent)	79.00%	77.00%
Trade accounts receivable
IFRS Concentration Risk [Line Items]
Number of major customers | customer	2	3
Revenues	$ 1,211,177	$ 96,874
Concentration risk (as a percent)	69.00%	93.00%
Customer 1 | Revenues
IFRS Concentration Risk [Line Items]
Revenues	$ 9,523,353	$ 1,166,705
Concentration risk (as a percent)	53.00%	24.00%
Customer 2 | Revenues
IFRS Concentration Risk [Line Items]
Revenues	$ 4,444,022	$ 835,142
Concentration risk (as a percent)	26.00%	17.00%
Customer 3 | Revenues
IFRS Concentration Risk [Line Items]
Revenues		$ 637,841
Concentration risk (as a percent)		13.00%
Customer 4 | Revenues
IFRS Concentration Risk [Line Items]
Revenues		$ 560,916
Concentration risk (as a percent)		12.00%
Customer 5 | Revenues
IFRS Concentration Risk [Line Items]
Revenues		$ 525,556
Concentration risk (as a percent)		11.00%

Financial instruments - Price R

Financial instruments - Price Risk (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of risk management strategy related to hedge accounting [line items]
Amount of impact on investments	$ 11,874,375
Price risk
Disclosure of risk management strategy related to hedge accounting [line items]
Reasonably possible change in valuation (as a percent)	25.00%	15.00%
Amount of impact on investments		$ 241,000

Financial instruments - Liquidi

Financial instruments - Liquidity Risk (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and accrued liabilities, carrying value	$ 4,708,051	$ 4,913,155
Term loans, carrying value	112,707	$ 496,000	$ 247,200
Term loans, total contractual amount	4,905,875
Carrying Value
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and accrued liabilities, carrying value	4,820,758
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	4,722,440
2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	73,495
4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	62,823
Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	47,117
Accounts Payable and Accrued Liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and accrued liabilities, total contractual amount	4,708,051
Accounts Payable and Accrued Liabilities | Carrying Value
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and accrued liabilities, carrying value	4,708,051
Accounts Payable and Accrued Liabilities | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and accrued liabilities, total contractual amount	4,708,051
Term Loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	197,824
Term Loans | Carrying Value
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, carrying value	112,707
Term Loans | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	14,389
Term Loans | 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	73,495
Term Loans | 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	62,823
Term Loans | Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Term loans, total contractual amount	$ 47,117

Contingent liabilities (Details

Contingent liabilities (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)
Contingent liabilities
Government grant received	$ 800,000
Interest rate	3.00%

Capital management (Details)

Capital management (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Capital management
Working capital	$ 13,797,579	$ 10,482,034
Shareholders' equity	59,423,106	(6,082,923)	$ (1,006,050)
Debt	$ 112,707	$ 3,679,323

Income taxes - Income tax expen

Income taxes - Income tax expense (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current tax
Current year	$ 327,412
Deferred tax
Origination and reversal of temporary differences	6,816,080	$ (2,811,973)
Recognition of previously unrecognized tax assets	(170,082)
Change in unrecognized deductible temporary differences	(5,939,998)	$ 2,811,973
Deferred tax	706,000
Total tax expense	$ 1,033,412

Income taxes - Reconciliation o

Income taxes - Reconciliation of effective tax rate (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of effective tax rate
Income (loss) before income taxes	$ 42,801,816	$ (9,171,116)
Income tax rates	26.50%	26.60%
Income tax expense (recovery) at the combined basic Federal and Provincial tax rates	$ 11,342,481	$ (2,439,517)
Permanent differences	(5,072,219)	271,576
Tax rate changes	37,443	8,153
Prior year adjustment	835,787	(652,185)
Recognition of previously unrecognized tax assets	(170,082)
Change in unrecognized deductible temporary differences	(5,939,998)	$ 2,811,973
Income tax expense	$ 1,033,412
Applicable statutory tax rates	26.50%	26.60%
Reduction of the Quebec income tax rate	11.60%	11.50%

Income taxes - Deferred tax ass

Income taxes - Deferred tax assets and liabilities (Details)	Dec. 31, 2020CAD ($)
Deferred tax assets and liabilities [abstract]
Tax assets	$ 4,982,328
Tax liabilities	(5,688,328)
Net tax assets (liabilities)	(706,000)
Tax losses carried forward
Deferred tax assets and liabilities [abstract]
Tax assets	4,982,328
Net tax assets (liabilities)	4,982,328
Strategic investments
Deferred tax assets and liabilities [abstract]
Tax liabilities	(4,919,499)
Net tax assets (liabilities)	(4,919,499)
Investment tax credits
Deferred tax assets and liabilities [abstract]
Tax liabilities	(273,854)
Net tax assets (liabilities)	(273,854)
Royalty receivable
Deferred tax assets and liabilities [abstract]
Tax liabilities	(280,900)
Net tax assets (liabilities)	(280,900)
Property and equipment
Deferred tax assets and liabilities [abstract]
Tax liabilities	(25,273)
Net tax assets (liabilities)	(25,273)
Right-of-use assets net of liabilities
Deferred tax assets and liabilities [abstract]
Tax liabilities	(188,802)
Net tax assets (liabilities)	(188,802)
Set off of tax assets
Deferred tax assets and liabilities [abstract]
Tax assets (liabilities)	(4,982,328)
Set off tax liabilities
Deferred tax assets and liabilities [abstract]
Tax assets (liabilities)	$ 4,982,328

Income taxes - Unrecognized def

Income taxes - Unrecognized deferred tax assets and investment tax credit (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Research And Development Expenses, Without Time Limitation [Member] | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	$ 9,917,779	$ 9,232,220
Research And Development Expenses, Without Time Limitation [Member] | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	9,511,671	8,782,931
Federal Research And Development Investment Tax Credits [Member] | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	2,203,386	3,076,049
Federal Research And Development Investment Tax Credits [Member] | 2027 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		18,373
Federal Research And Development Investment Tax Credits [Member] | 2028 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		192,436
Federal Research And Development Investment Tax Credits [Member] | 2029 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		366,539
Federal Research And Development Investment Tax Credits [Member] | 2030 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		89,879
Federal Research And Development Investment Tax Credits [Member] | 2031 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		223,759
Federal Research And Development Investment Tax Credits [Member] | 2032 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		186,031
Federal Research And Development Investment Tax Credits [Member] | 2033 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized		105,216
Federal Research And Development Investment Tax Credits [Member] | 2034 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	361,430	212,609
Federal Research And Development Investment Tax Credits [Member] | 2035 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	488,555	488,555
Federal Research And Development Investment Tax Credits [Member] | 2036 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	359,594	359,594
Federal Research And Development Investment Tax Credits [Member] | 2037 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	253,885	253,885
Federal Research And Development Investment Tax Credits [Member] | 2038 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	186,015	186,015
Federal Research And Development Investment Tax Credits [Member] | 2039 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	411,540	$ 393,158
Federal Research And Development Investment Tax Credits [Member] | 2040 | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Amount of tax attributed and temporary difference for which no deferred tax assets was recognized	$ 142,367

Income taxes - Income tax exp_2

Income taxes - Income tax expense - Tax losses carried forward (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 5,447,240	$ 5,448,243
Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	7,878,612	27,097,001
Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	5,138,234	5,448,243
Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	1,108,382	26,604,598
2031 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		2,313,597
2031 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		2,313,597
2032 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		3,945,870
2032 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		3,945,870
2033 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		2,047,643
2033 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		2,047,643
2034 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		589,007
2034 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		589,007
2035 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		703,664
2035 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		416,827
2036 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		3,579,827
2036 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		3,440,527
2037 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		1,577,876
2037 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		1,568,739
2038 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,715,297	5,716,536
2038 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward		5,650,620
2039 | Federal | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	4,163,315	6,622,981
2039 | Provincial | Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 1,108,382	$ 6,631,768

Income taxes - Income tax exp_3

Income taxes - Income tax expense - Other deductible temporary differences (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 5,447,240	$ 5,448,243
Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	5,138,234	5,448,243
Financing costs | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	1,538,633	494,698
Financing costs | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	1,538,633	494,698
Intangible assets | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,908,608	4,953,545
Intangible assets | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 3,599,602	$ 4,953,545

Segment information (Details)

Segment information (Details)	12 Months Ended
	Dec. 31, 2020segment
Segment information
Number of operating segments	1

Segment information - Total rev

Segment information - Total revenue by geography (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of geographical areas [line items]
Total revenue	$ 17,775,029	$ 4,813,978
Canada
Disclosure of geographical areas [line items]
Total revenue	5,828,186	889,284
United States
Disclosure of geographical areas [line items]
Total revenue	1,463,510	852,599
Europe
Disclosure of geographical areas [line items]
Total revenue	265,711	1,488,208
Mexico
Disclosure of geographical areas [line items]
Total revenue	174,818	122,890
Asia
Disclosure of geographical areas [line items]
Total revenue		1,399,824
Israel
Disclosure of geographical areas [line items]
Total revenue	4,007
Saudi Arabia
Disclosure of geographical areas [line items]
Total revenue	9,523,353
China
Disclosure of geographical areas [line items]
Total revenue	296,031
Australia
Disclosure of geographical areas [line items]
Total revenue		53,190
South America
Disclosure of geographical areas [line items]
Total revenue	181,184	$ 7,983
Africa
Disclosure of geographical areas [line items]
Total revenue	$ 38,229

Subsequent events (Details)

Subsequent events (Details) - Normal course issuer bid ("NCIB")	Jan. 12, 2021shares	Dec. 31, 2020item	Jan. 04, 2021
Disclosure of non-adjusting events after reporting period [line items]
Term for purchase of normal course issuer bid	12 months
Maximum number of common shares that can be purchased	5,000,000
Percentage of shares issued			3.14%
Percentage of shares outstanding			3.14%
Number of shares purchased	83,342
Percentage of Average Daily Trading Volume	25.00%
Average Daily Trading Volume | item		333,370

Subsequent events - Lease agree

Subsequent events - Lease agreement (Details) - Lease agreement	Jan. 11, 2021ft²Option
Disclosure of non-adjusting events after reporting period [line items]
Area of land | ft²	31,632
Term of lease	5 years
Number of renewal options | Option	2
Renewal term of lease	5 years

Subsequent events - Issuance of

Subsequent events - Issuance of shares (Details)	3 Months Ended	12 Months Ended
	Mar. 30, 2021CAD ($)USD ($)$ / sharesshares	Dec. 31, 2020CAD ($)$ / sharesshares	Dec. 31, 2019CAD ($)$ / shares
Disclosure of non-adjusting events after reporting period [line items]
Number of warrants exercised | shares		(7,060,617)
Proceeds from warrants exercise		$ 5,623,322	$ 0
Exercised		2,118,000	1,384,000
Exercised | $ / shares		$ 0.36	$ (0.22)
Proceeds from exercise of options		$ 759,400	$ 306,360
Issuance of shares
Disclosure of non-adjusting events after reporting period [line items]
Shares issued upon exercise of warrants | shares	5,149,935
Number of warrants exercised | shares	5,149,935
Proceeds from warrants exercise	$ 7,354,091
Shares issued upon exercise of options | shares	191,414
Exercised | $ / shares	$ 3.60
Proceeds from exercise of options	$ 689,090
Issuance of shares | Compensation options
Disclosure of non-adjusting events after reporting period [line items]
Exercised	191,414
Issuance of shares | Stock options
Disclosure of non-adjusting events after reporting period [line items]
Shares issued upon exercise of options | shares	11,000
Exercised	11,000
Exercised | $ / shares	$ 0.58
Proceeds from exercise of options	$ 6,380