PyroGenesis Canada (PYRGF) 40-F 31 Mar 23 2022 FY Annual report (Canada) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Entity Ex Transition Period	false
Entity File Number	001-39989
Entity Registrant Name	PYROGENESIS CANADA INC.
Entity Incorporation, State or Country Code	Z4
Entity Primary SIC Number	3599
Entity Address, Address Line One	1744, William St. Suite 200
Entity Address, City or Town	Montréal
Entity Address, State or Province	QC
Entity Address, Country	CA
Entity Address, Postal Zip Code	H3J1R4
Country Region	1
City Area Code	514
Local Phone Number	937-0002
Title of 12(b) Security	Common Shares, no par value
Trading Symbol	PYR
Security Exchange Name	NASDAQ
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding	173,580,395
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Central Index Key	0001743344
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
ICFR Auditor Attestation Flag	false
Auditor Firm ID	1232
Auditor Name	Raymond Chabot Grant Thornton LLP
Auditor Location	Montréal, Canada
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1209 Orange St.
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19801
City Area Code	202
Local Phone Number	572-3133
Contact Personnel Name	P. Peter Pascali

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents [note 8]	$ 3,445,649	$ 12,202,513
Accounts receivable [note 9]	18,624,631	17,639,616
Costs and profits in excess of billings on uncompleted contracts [note 10]	1,051,297	4,922,710
Inventory [note 24]	1,876,411	887,590
Investment tax credits receivable [note 11]	276,404	256,513
Income taxes receivable	14,169	117,029
Current portion of deposits [note 14]	432,550	1,328,452
Current portion of royalties receivable [note 13]	455,556	311,111
Contract assets	499,912	375,789
Prepaid expenses	771,603	717,661
Total current assets	27,448,182	38,758,984
Non-current assets
Deposits [note 14]	46,053	248,756
Strategic investments [note 12]	6,242,634	14,901,659
Property and equipment [note 15]	3,393,452	3,712,937
Right-of-use assets [note 16]	4,818,744	5,765,993
Royalties receivable [note 13]	952,230	947,543
Intangible assets [note 17]	2,104,848	2,774,198
Goodwill [note 18]	2,660,607	2,660,607
Total assets	47,666,750	69,770,677
Current liabilities
Bank indebtedness	991,902	0
Accounts payable and accrued liabilities [note 19]	10,115,870	10,069,177
Billings in excess of costs and profits on uncompleted contracts [note 20]	9,670,993	9,400,231
Current portion of term loans [note 21]	69,917	83,004
Current portion of lease liabilities [note 16]	2,672,212	2,934,236
Balance due on business combination [note 6]	2,088,977	2,242,503
Income taxes payable	187,602	23,048
Total current liabilities	25,797,473	24,752,199
Non-current liabilities
Lease liabilities [note 16]	2,861,482	2,389,729
Term loans [note 21]	320,070	107,901
Balance due on business combination [note 6]	1,818,798	1,709,700
Deferred income taxes [note 31]	0	42,394
Total liabilities	30,797,823	29,001,923
Shareholders' equity [note 22]
Common shares	85,483,223	82,104,086
Warrants	223,200	0
Contributed surplus	24,546,960	19,879,055
Accumulated other comprehensive income	402	3,444
Deficit	(93,384,858)	(61,217,831)
Total shareholders' equity	16,868,927	40,768,754
Total liabilities and shareholders' equity	$ 47,666,750	$ 69,770,677

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Revenues [note 7]	$ 19,013,503	$ 31,068,350
Cost of sales and services [note 24]	10,869,616	18,636,539
Gross profit	8,143,887	12,431,811
Expenses
Selling, general and administrative [note 24]	29,025,434	27,237,135
Research and development, net [note 12]	2,317,973	2,535,987
Total Expenses	31,343,407	29,773,122
Net loss from operations	(23,199,520)	(17,341,311)
Changes in fair value of strategic investments [note 12]	(8,340,781)	(21,426,218)
Finance costs, net [note 25]	(550,742)	(404,370)
Loss before income taxes	(32,091,043)	(39,171,899)
Income taxes [note 31]	75,984	(739,960)
Net earnings (loss)	(32,167,027)	(38,431,939)
Items that will be reclassified subsequently to profit or loss
Foreign currency translation gain (loss) on investments in foreign operations	(3,042)	3,444
Comprehensive income (loss)	$ (32,170,069)	$ (38,428,495)
Loss per share [note 26]
Basic	$ (0.19)	$ (0.23)
Diluted	$ (0.19)	$ (0.23)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholder's Equity - CAD ($)	Total	Common Shares [Member]	Warrants [Member]	Contributed Surplus [Member]	Accumulated Other comprehensive Income [Member]	Deficit [Member]
Beginning balance at Dec. 31, 2020	$ 59,423,106	$ 67,950,069	$ 0	$ 10,480,310	$ 0	$ (19,007,273)
Beginning balance (in shares) at Dec. 31, 2020		159,145,992
Shares issued upon exercise of stock options [note 21]	1,109,818	$ 1,473,818	0	(364,000)	0	0
Shares issued upon exercise of stock options [note 21] (in shares)		3,482,000
Conversion of loan into shares [note 21]	13,085,197	$ 13,085,197	0	0	0	0
Conversion of loan into shares [note 21] (in shares)		8,337,897
Share redemptions for cancellation [note 21]	$ (4,183,617)	$ (404,998)	0	0	0	(3,778,619)
Share redemptions for cancellation [note 22] (in shares)	(840,094)	(840,094)
Share-based payments	$ 9,762,745	$ 0	0	9,762,745	0	0
Other comprehensive income loss for the year	3,444	0	0	0	3,444	0
Net loss	(38,431,939)	0	0	0	0	(38,431,939)
Ending balance at Dec. 31, 2021	40,768,754	$ 82,104,086	0	19,879,055	3,444	(61,217,831)
Ending balance (in shares) at Dec. 31, 2021		170,125,795
Shares issued upon exercise of stock options [note 21]	1,412,799	$ 2,283,357	0	(870,558)	0	0
Shares issued upon exercise of stock options [note 21] (in shares)		2,440,000
Private placement [note 22]	$ 1,318,980	$ 1,095,780	223,200	0	0	0
Private placement (in shares) [note 22]		1,014,600
Share redemptions for cancellation [note 22] (in shares)	0
Share-based payments	$ 5,538,463	$ 0	0	5,538,463	0	0
Other comprehensive income loss for the year	(3,042)	0	0	0	(3,042)	0
Net loss	(32,167,027)	0	0	0	0	(32,167,027)
Ending balance at Dec. 31, 2022	$ 16,868,927	$ 85,483,223	$ 223,200	$ 24,546,960	$ 402	$ (93,384,858)
Ending balance (in shares) at Dec. 31, 2022		173,580,395

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows provided by (used in) Operating activities
Net loss	$ (32,167,027)	$ (38,431,939)
Adjustments for:
Share-based payments	5,538,463	9,762,745
Depreciation of property and equipment	603,894	356,103
Depreciation of right-of-use assets	635,828	570,411
Amortization and write-off of intangible assets	878,030	465,913
Amortization of contract assets	243,626	513,572
Net finance costs	550,742	404,370
Change in fair value of investments	8,340,781	21,426,218
Deferred income taxes	(42,394)	(584,246)
Unrealized foreign exchange	(102,236)	(10,623)
Cash flows from (used in) operations before changes in balances related to operations	(15,520,293)	(5,527,476)
Net change to working capital items [note 23]	4,391,408	(12,585,956)
Cash flows provided by (used in) Operating activities	(11,128,885)	(18,113,432)
Investing activities
Additions to property and equipment	(396,051)	(1,502,231)
Additions to intangible assets	(290,373)	(246,630)
Purchase of strategic investments	(3,604,000)	(10,588,857)
Disposal of strategic investments	3,922,244	14,252,730
Business combination, net of cash acquired	0	807,945
Cash flows provided by (used in) Investing activities	(368,180)	2,722,957
Financing activities
Increase in bank indebtedness	991,902	0
Interest paid	(467,453)	(253,791)
Repayment of term loans	(33,003)	(20,507)
Repayment of lease liabilities	(657,381)	(263,078)
Repayment of balance due on business combination	(217,778)	0
Proceeds from issuance of other term loans	292,941	0
Proceeds from issuance of shares upon exercise of warrants	0	13,085,197
Proceeds from issuance of shares upon exercise of stock options	1,412,799	1,109,818
Proceeds from private placement [note 22]	1,318,980	0
Shares repurchased for cancellation	0	(4,183,617)
Cash flows provided by (used in) Financing activities	2,641,007	9,474,022
Effect of exchange rate changes on cash denominated in foreign currencies	99,194	14,067
Net (decrease) in cash and cash equivalents	(8,756,864)	(5,902,386)
Cash and cash equivalents - beginning of year	12,202,513	18,104,899
Cash and cash equivalents - end of year	3,445,649	12,202,513
Non-cash transactions:
Purchase of intangible assets included in accounts payable	0	81,693
Purchase of property and equipment included in accounts payable	0	22,557
Addition to contract assets included in accounts payable	0	195,060
Settlement of accounts receivable on business acquisition	0	1,744,400
Accretion interest on balance due on business combination	173,350	110,204
Accretion interest on royalties receivable	118,290	132,809
Accretion on term loan	28,236	12,185
Fair value of HPQ warrants exercised	0	9,181,250
Right-of-use assets	(311,421)	2,157,796
Prepaid rent expense	0	(36,903)
Lease liabilities	$ 867,110	$ 2,120,893

Nature of operations

Nature of operations	12 Months Ended
	Dec. 31, 2022
Nature of operations [Abstract]
Nature of operations	1. PyroGenesis Canada Inc. of the Canada treatment systems technology and designs, sustainable solutions to reduce greenhouse gases. The Company is domiciled at 1744 William Street, Suite 200, Montreal, Quebec. The Company the symbol “PYR” and on the Frankfurt Stock Exchange (FSX)

Going concern

Going concern	12 Months Ended
	Dec. 31, 2022
Going concern [abstract]
Going concern	2. These Company will be liabilities in the normal course of business for the foreseeable The Company is the successful signing and delivery of contracts and access The Company the Company has 93,384,858 61,217,831 Furthermore, there have been unexpected delays in the collection of certain accounts receivable from contracts closed in a prior year. This has operations. As 1,650,709 14,006,785 including cash and 3,445,649 12,202,513 an allowance for credit losses amounting to $ 5,023,283 520,000 9 and 10. The Company’s payments from certain contracts as reduction in certain operating expenses. In the absence of this, the Company is dependent upon raising additional funds to finance operations within the past convertible debentures. 1,318,980 also 5,000,000 successful in securing the Company’s will conditions indicate continue operating as a going concern. The consolidated financial to the amounts and to classifications of the assets and liabilities that might be necessary should the Company be unable to achieve its plan and continue in business. If the going concern assumption were not appropriate, adjustments, be material, would be necessary to the carrying value of assets and liabilities, the reported expenses, and the classification of items on the consolidated statement of financial position.

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2022
Basis of preparation [Abstract]
Basis of preparation	3. (a) These financial statements have been prepared issued by for issuance by the Board of Directors on March 30, 2023. (b) These consolidated financial Drosrite International the functional currency of Airscience Technologies (c) These financial statements have been prepared on the historical (i) (ii) 2, Share-based Payment; and (iii) (d) For financial reporting purposes, subsidiaries are defined as entities controlled by the Company. entity when it entity; and it has the ability to affect those returns through In instances whether or not of the shareholder’s and/or other agreements, it makes most of These consolidated LLC and Pyro Green-Gas Inc. and its subsidiaries. Drosrite International LLC is owned by a member of the Company’s key management personnel and close member of is deemed to be controlled by the Company. Technologies Private Limited were acquired between the Company and its subsidiaries have been eliminated The statements of all years loss from operations in the consolidated statements of

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2022
Significant accounting policies [Abstract]
Significant accounting policies	4. (a) Business combinations are accounted of the consideration transferred over the all measured at the acquisition date. The consideration transferred is measured as the net of the fair values of assets transferred, instruments consideration arrangement, in exchange of the acquiree. The obligation to pay the contingent consideration provision. Changes in fair values that qualify as measurement period adjustments of preliminary purchase price allocations are adjusted in the current period and such changes are Acquisition costs incurred, except for costs associated with the issuance (b) Revenue from depending on which method reflects the transfer of control of the goods and services underlying the particular performance obligation. i) Long-term contracts basis. terminated by the customer, the Company reimbursement of the costs deliverables require the Company to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance Revenue Company’s efforts or inputs of completion and/or hours anticipated performance, transaction price and profit margin, when certain conditions are met. Estimates are required amount of expected loss, if any, Contract modifications are changes in scope and/or price that are approved by the parties to the contract. Approval may written, modifications as a separate stand-alone modifications are accounted for as part of the original contract. Costs and exchange for whether such right is only (costs and profits under the contract. Billings in excess of costs and contractually receivable by the Company that exceeds the right under a given contract. The costs selling expenses over time based on degree of completion ii) Revenue related to sales of goods, which may specified in contracts goods to transferred to the custody transfer point agreed with the customer. iii) Sale of to the sale of intellectual property is recognized to the extent that it uncertainty associated with the variable consideration (c) i) Revenue and expense transactions in foreign using the the functional non-monetary items. Translation gains ii) The assets and end Exchange translation adjustments in other comprehensive income and (d) Cash and significant risk of the date of withdrawal within a three-month period from the date (e) Inventory is composed of spare of estimated selling price in the ordinary course of business, (f) i) Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid substantively enacted by the date of the consolidated statements iii) Deferred tax is provided using the liability method, providing for temporary differences between the tax liabilities and their carrying if it arises from the initial recognition business combination that at the time of the transaction affects neither accounting deferred tax liabilities, using tax is expected over the period in which the deferred tax is extent that it is probable that future taxable profits will Deferred tax assets enforceable right and liabilities entities which intend to settle the liabilities and assets on a net (g) The Company dividing net earnings per share is is increased number of additional shares the Potential shares from loss per share as their inclusion is considered anti-dilutive in (h) Property applicable. Cost includes expenditures that operation. Borrowing effective interest profit and loss. Government assistance equipment useful lives, they are accounted for separately. Property and equipment are depreciated from the acquisition date respective useful life. location and condition necessary for it to be capable of Depreciation is calculated using the following methods Impairment losses recognized in prior that the previously recognized losses may no longer exist or may be decreased. An impairment loss is reversed only to the extent depreciation, had no impairment loss been recognized for the Property and equipment are assessed for impairment Depreciation methods, useful lives and residual if appropriate. (i) Under IFRS 16 Leases, at the contract conveys the right to control the use of an identified The Company recognizes a right-of-use asset and underlying asset is available for use. Right-of-use assets Right-of-use adjusted for any remeasurement of lease liabilities. Cost - - - - restore the underlying asset to the condition required by Right-of-use assets are a lease transfers ownership to exercise a purchase option, on assessed for impairment whenever there is an indication that Lease liabilities Lease liabilities are date over the lease term. The present value of the lease payments is determined rate at rate is the borrowing rate any specified rate, and payments of to terminate the lease. Lease payments also include amounts expected to be exercise price of a purchase option if the Company is reasonably Variable liabilities but occurs. After the reduced to reflect lease payments made. change in future terms and conditions, a change in the estimate of the remeasurement amount of loss statement when the carrying amount of the right- Classification and presentation of lease-related expenses Depreciation charge for right-of-use assets, expenses of lease based on their function within the Company, Cash flow classification Lease payments related while lease from payments not included in the measurement of lease (j) Investment assistance and investment as a reduction of the related expense or cost customary assessments are received. (k) Intangible assets are carried at cost less any accumulated amortization Identifiable intangible assets definition of an intangible their acquisition-date fair value. Subsequent to initial recognition, identifiable intangible assets acquired in a business combination are accumulated impairment losses. The useful lives of intangible assets Intangible assets with finite is consolidated statements of comprehensive loss. Research Development costs unless they meet specific criteria related to technical, market and financial feasibility in order to be recognized as intangible assets which include: - - - - - Costs comprehensive loss in the year they are feasibility. Patent costs Amortization patent impairment. Residual values and useful lives are reviewed Amortization is calculated on a straight-line basis: Goodwill represents the future separately tested for impairment be reversed. (l) The carrying there is an indication of impairment. If any such indication For impairment assessment purposes, assets are inflows (cash cash-generating unit level. Goodwill is allocated to those of goodwill. Cash-generating units to which goodwill assets carrying amount may not be recoverable. The recoverable amount costs to sell. tax discount For the purposes of testing non-financial assets for one An impairment loss is losses are 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 (m) Provisions for legal constructive obligation as a result of a past event, it is probable that an outflow of economic resources will be required from the Company and amounts can be estimated reliably. Provisions are measured at the estimated evidence available at the reporting date, including the risks and uncertainties associated with the there considering the class money is material. No situations are disclosed as contingent liabilities unless (n) Share-based payments The Company applies a fair options are measured Non-employee stock options received if the the services are measured options is presented consideration received Black-Scholes option-pricing model to estimate the fair value Deferred profit-sharing plan The Company and 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 persons to the Company are excluded from participating in For all eligible of the Company’s contribution will be such amount which, in the opinion of its Board of Directors, is and overall financial Nil Nil Obligations for contributions of comprehensive loss in the periods during which services Short-term employee benefits Short-term employee benefit obligations is provided. A liability is legal or constructive obligation can be estimated reliably. (o) Issuance of equity instruments Incremental common allocate the net proceeds between common shares and Extinguishing financial liabilities with equity instruments When Company measured. If the fair be measured to reflect the fair value of the financial liability Contributed surplus Contributed exercised or settled, in which case the amounts are transferred It also includes the unexercised conversion option at the (p) Recognition: The Company the instrument. Purchases regulation or Company commits to purchase or sell the asset. Classification Financial comprehensive contractual cash flow characteristics of these assets. accounting judgment. A 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 and cash equivalents, trade accounts receivable, other receivables, A financial asset is measured at fair value through profit or (a) (SPPI) on the principal amount outstanding; or (b) contractual cash flows and sell; or (c) reduces a measurement or recognizing the gains and losses on them on different The Company includes in this category strategic investments All financial liabilities, measured at liabilities and term loans. The balance due on business Initial measurement Financial assets and attributable incremental costs of acquisition or issue. Financial assets value. All transaction costs for such instruments are recognized Subsequent measurement Financial assets (other than financial assets at FVTPL) are measured at amortized less derecognized or impaired, as well as through the amortization Financial liabilities are liabilities designated at well as through own credit risk are to be presented in other comprehensive Fair value measurement principles Fair value is the price that would be received to sell market participants at the measurement date. Where financial assets and market at the reporting date, market if regularly occurring market transactions on an arm’s Securities traded on stock exchanges are stated at market Derecognition A financial asset is derecognized transferred its under the liability is discharged, cancelled, Offsetting of financial instruments Financial assets and financial position if, and only if, there is a currently enforceable to settle on a net basis, or to realize the assets and settle Impairment of financial instruments The Company’s financial costs and profits in excess of billings on uncompleted The trade accounts receivable have no financing component and, receivable. Therefore, the Company recognizes a loss The Company’s supportable conditions, and forecasts of future economic conditions. The Company profits in excess of billings on uncompleted contracts, based on days past due for patterns. Contracts with particular on historical observed loss rates over the expected life of the receivables and are adjusted for forward-looking estimates to reflect differences between economic conditions Impairment receivables and cost in excess of billings on uncompleted Write-off The recovering a financial asset in its entirety or a portion thereof. Failure to engage and communicate with within 90 receivable. Effective Interest Method The allocating estimated effective instrument, or (when appropriate) a shorter period, to the net (q) i) Presentation of Financial Statements - Accounting Policies In accounting policy information rather than their significant accounting policies. Additional amendments to IAS 1 are made to explain how an entity can identify beginning on or after January 1, 2023, with earlier application ii) Presentation of Financial Statements - Classification of Liabilities The guidance in IAS 1 Presentation current amendment is effective iii) The IASB released 12). The amendment relates decommissioning obligations, by recognizing both an asset and a liability. The objective of this amendment is to narrow the initial recognition exemption both taxable and deductible temporary differences, the application permitted. iv) Provisions, Contingent Liabilities and Contingent Assets The IASB which costs an is onerous. costs of fulfilling the contract and an allocation effective for annual reporting periods beginning The Company has determined that the adoption of these standards or amendments will not have a significant impact on its consolidated financial statements as of the date of adoption. Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobiles Straight line over 7 years Leasehold improvements Lesser of the lease term or the useful life ( 20 years ) Useful life Production backlog 30 months Patents and development costs 1 21 years

Significant accounting judgment

Significant accounting judgments, estimates and assumptions	12 Months Ended
	Dec. 31, 2022
Significant accounting judgments, estimates and assumptions [Abstract]
Significant accounting judgments, estimates and assumptions	5. The preparation of based on liabilities at the reporting period. other factors, including expectations of future events actual uncertainty and the effect of any changes in estimates In the process of applying the Company’s and assumptions which Critical judgments in applying accounting policies (a) may be impaired At each reporting date, intangible assets exists, then the is any indication that an asset may be impaired. (b) The recognition of development costs as intangible recognition are met including management estimates of future (c) The recognition determine consideration is subsequently resolved. (d) The investment tax credits are estimated of various government programs, eligibility and final assessment by taxation authorities of investment technical staff 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 The determination of anticipated factors, subcontractors. As risks and incurred will also vary by project. The determination 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 recognized amount of revenues Agreements that identifiable performance obligations and to allocate the consideration (f) The Company uses the Estimating fair value dependent valuation model including the 22. (g) The Company estimates the assets are expected to be available are reviewed periodically and are updated legal or other and intangible assets are based of above. The circumstances. Useful lives, depreciation and amortization (h) In assessing impairment, expected future cash flows and uses an interest rate to discount them. Estimation uncertainty relates to assumptions about future operating results and the determination of a suitable (i) Where the fair active markets, models are taken from observable markets where possible, but where in establishing the fair values. The judgments allocation of the consideration paid between the fair value of the common shares and warrants inputs to these models or changes in assumptions about investments. (j) In determining non-cancellable term of the lease of the related assets, and incremental borrowing management is reasonably certain to renew. rates and similar property values. The portfolio of leased assets with similar characteristics determines the incremental borrowing rate using the base (k) The Company has unused available tax recognizes deferred income tax assets for these unused tax losses and deductible temporary differences only to the extent that, in losses and temporary differences assurance generate future federal income taxes future taxable profit future sales of future recoverability of these deferred tax in the carrying value of to net loss. (l) Fair value of assets acquired and liabilities assumed in a at assets acquired and liabilities the determination of the and timing of completing the predetermined milestones (m) COVID-19 pandemic The COVID-19 with various cities and has experienced during the impact may be on the Company’s business,

Business combination

Business combination	12 Months Ended
	Dec. 31, 2022
Business combination [Abstract]
Business combination	$ Total consideration Consideration paid at closing 1 Contingent consideration 3,841,999 Consideration paid at closing and continent consideration 3,842,000 Settlement of pre-existing loan receivable from Pyro Green-Gas 1,744,400 5,586,400 Net assets acquired Current assets 1 5,186,086 ROU asset 477,608 Property and equipment 42,552 Intangible assets and Goodwill 2 4,780,607 Deferred income tax asset 79,360 Current liabilities (4,507,907) Non-current liabilities (471,906) 5,586,400 6. On August 11, 2021, the Company completed the company controls, for 4,355,600 In addition, the Company settled 1,744,000 . The transaction was executed acquisition compared acquisition will provide potential synergies with the Company’s land-based waste will Company’s assessment 30 months the date of the acquisition. The contingent consideration 8 %. The acquisition was accounted for using the purchase 1 Includes $ 807,946 3,255,000 , including an allowance for expected credit losses of $ 512,592 . 2 The goodwill of $ 2,660,607 the expertise of the workforce, and it is not expected to be deductible for tax purposes. During the 6,800,090 related to the operations generated by Pyro Green-Gas In connection with 101,157 , recognized within General and Administrative expenses in the 2021 consolidated The 4,355,600 3,841,999 , accretion expense of $ 173,350 for the year 110,204 December 31, 2021.

Revenues

Revenues	12 Months Ended
	Dec. 31, 2022
Revenues [Abstract]
Revenues	2022 2021 $ $ Revenue from contracts with customers by product High purity metallurgical grade silicon & solar grade silicon from (PUREVAP™) 6,272,697 6,138,111 Aluminium and zinc dross recovery (DROSRITE™) 1,912,807 7,940,771 Development and support related to systems supplied to the 1,288,356 7,522,809 Torch 5,558,210 2,084,511 Biogas upgrading and pollution controls 3,347,443 6,800,090 Other sales and services 633,990 582,058 19,013,503 31,068,350 2022 2021 $ $ Revenue from contracts with customers: Sales of goods under long-term contracts recognized over 13,997,163 25,918,594 Sales of goods at a point of time 1,135,498 1,533,910 Other revenue: Sale of intellectual properties (i) 3,600,000 3,300,000 Royalties 280,842 315,846 19,013,503 31,068,350 7. Revenues by product line: The company’s revenues are generated primarily The following is a summary of the Company’s See note 32 for sales by geographic area. (i) During the year, the Company sold for 3,600,000 . transferred intellectual property. In June 2021, the Company for 3,300,000 . transferred intellectual property. on the 10 % of 50,000 100,000 150,000 2025, and $ 200,000 Transaction price As unsatisfied (or partially satisfied) at the reporting 26,741,550 34,258,148 , excluding a contract which was terminated in the fall term contracts, which is expected to occur over the 3

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [Abstract]
Cash and cash equivalents	2022 2021 $ $ Cash 3,445,649 3,568,561 Guaranteed investment certificates — 8,633,952 Cash and cash equivalents 3,445,649 12,202,513 Guaranteed investment certificates were from 0.08 % to 0.86 %, and held to maturity or were redeemed during the 8. As at no include the following components:

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2022
Accounts receivable [Abstract]
Accounts receivable	9. Details of accounts receivable based on past due terms As 4,693,283 $ 520,000 ), $ 543,283 $ 4,150,000 3,765,000 customer, whereby the carrying amount has been 12,810,231 9,045,231 . The carrying value of all other trade receivables was reduced from $ 9,887,011 8,958,728 . On the basis of the Company’s expected the allowance was determined generally by applying a loss rate of 1 % on balances 1-30 days past the invoice date, 2 % for 31-60 days, 3 % for 10 % for situations where terms. The closing balance of the trade credit loss allowance opening balance as follows: December 31, December 31, 2022 2021 $ $ Current 6,578,269 1,919,786 1 – 30 days 15,959 32,028 31 – 60 days 57,944 7,006,652 61 – 90 days 718,239 788,330 Greater than 90 days 13,790,716 6,317,239 Holdback receivable 1,536,115 974,878 Total 22,697,242 17,038,913 Allowance for expected credit loss (4,693,283) (520,000) Other receivables 240,560 270,536 Sales tax receivable 380,112 850,167 18,624,631 17,639,616 Opening allowance January 1, 2021 — Business combination 512,592 Foreign exchange 7,408 Loss allowance at December 31, 2021 520,000 Loss recognized during the year 4,150,000 Foreign exchange 23,283 Loss allowance at December 31, 2022 4,693,283

Costs and profits in excess of

Costs and profits in excess of billings on uncompleted contracts	12 Months Ended
	Dec. 31, 2022
Costs and profits in excess of billings on uncompleted contracts [Abstract]
Costs and profits in excess of billings on uncompleted contracts	10. As at December 31, 2022, the Company had eighteen 10,475,299 costs 11,856,596 fourteen 16,676,700 revenue of $ 21,599,410 The net amount 1,051,297 330,000 Nil at December 31, by applying a 2 % on all the loss rate varied from 25 % to 50 %. Changes in 4,164,109 (2021 - 983,891 ) 622,696 $ 4,832,968 ) resulting from changes in the measure of progress and the expected credit loss allowance of 330,000 Nil 2021).

Investment Tax Credits

Investment Tax Credits	12 Months Ended
	Dec. 31, 2022
Investment tax credits [Abstract]
Investment tax credits	11. An amount recognized 169,434 202,472 ) of investment as $ Nil 706,000 ) of 2021. $ 70,258 148,695 ) of and 69,176 684,709 )) 30,000 32,486 ) against selling general and administrative expenses. Eligible 2,783,450 (2021 – $ 2,000,853 ) less 169,434 ) (2021 684,709 )), less 296,043 (2021 – $ 149,575 ) totalling $ 2,317,973 2,535,987 ).

Strategic investments

Strategic investments	12 Months Ended
	Dec. 31, 2022
Strategic investments [Abstract]
Strategic investments	December 31, December 31, 2022 2021 $ $ Beauce Gold Fields (“BGF”) shares – level 1 56,419 123,095 HPQ Silicon Inc. (“HPQ”) shares - level 1 5,415,749 12,306,196 HPQ warrants – level 3 770,466 2,472,368 6,242,634 14,901,659 (“BGF”) shares – level 1 (“HPQ”) shares - level 1 HPQ warrants – level 3 Quantity $ Quantity $ Quantity $ Balance, December 31, 2020 1,025,794 123,095 14,990,200 16,489,220 25,844,600 23,379,435 Additions — — 8,268,000 8,070,109 — — Exercised — — 16,250,000 11,700,000 (16,250,000) (9,181,250) Disposed — — (12,755,600) (14,252,732) — — Change in the fair value — — — (9,700,401) — (11,725,817) Balance, December 31, 2021 1,025,794 123,095 26,752,600 12,306,196 9,594,600 2,472,368 Additions — — 6,800,000 3,196,000 6,800,000 408,000 Disposed — — (11,447,500) (3,922,244) — — Change in the fair value — (66,676) — (6,164,203) — (2,109,902) Balance, December 31, 2022 1,025,794 56,419 22,105,100 5,415,749 16,394,600 770,466 Number of Number of warrants warrants Exercise Expiry date Dec 31, 2021 Additions Exercised Dec 31, 2022 price ($) April 29, 2023 1,200,000 — — 1,200,000 0.10 June 2, 2023 4,394,600 — — 4,394,600 0.10 September 3, 2023 4,000,000 — — 4,000,000 0.61 April 20, 2024 — 6,800,000 — 6,800,000 0.60 9,594,600 6,800,000 — 16,394,600 Number of warrants 6,800,000 Date of issuance April 20, 2022 Exercise price ($) 0.60 Assumptions under the Black-Scholes model: Fair value of the shares ($) 0.47 Risk-free interest rate (%) 2.47 Expected volatility (%) 107.60 Expected dividend yield – Contractual remaining life (number of months) 24 2022 2021 Number of warrants 1,200,000 4,394,600 4,000,000 6,800,000 1,200,000 4,394,600 4,000,000 Date of issuance April 29, 2020 June 2, 2020 Sept. 3, 2020 April 20, 2022 April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.1 0.1 0.61 0.60 0.1 0.1 0.61 Assumptions under the Black- Scholes model: Fair value of the shares ($) 0.25 0.25 0.25 0.25 0.46 0.46 0.46 Risk-free interest rate (%) 4.03 4.03 4.03 4.03 1.22 1.22 1.22 Expected volatility (%) 80.55 73.74 76.85 74.58 89.88 94.01 110.47 Expected dividend yield – – – – – – – Contractual remaining life (in months) 4 5 8 16 16 17 20 12. The change in the strategic investments is summarized as The Company owns 9.82 % on a 9.64 %) and has transactions with this entity– see notes 7(i) and 13. The following table sets out the details and activity of the HPQ 2022 Transactions 6,800,000 6,800,000 3,604,000 2022. 11,447,500 3,922,244 $ 225,527 . 2021 Transactions 12,755,600 14,252,732 $ 9,893,900 . 16,250,000 2,518,750 . An amount of $ 9,181,250 8,268,000 8,070,109 . At inception, the model using the following assumptions: As pricing model using the following assumptions: As at December 31, 2022, a gain from 280,926 510,573 off balance sheet until realized.

Royalties receivable

Royalties receivable	12 Months Ended
	Dec. 31, 2022
Royalties receivable [Abstract]
Royalties receivable	December 31 December 31 2022 2021 $ $ Opening balance 1,258,654 1,060,000 Accretion interest 118,290 132,809 Royalties recognized during the year 450,000 450,000 Discounting (169,158) (134,155) Amounts received during the year (250,000) (250,000) Balance at end of the year 1,407,786 1,258,654 Current portion 455,556 311,111 Non-current portion 952,230 947,543 1,407,786 1,258,654 13. The Company subsidiary, contract”) in 2021. The of $ 1,000,000 2,400,000 3,300,000 the form of royalty payments: HPQ 2016 contract: Royalties 10 % 200,000 250,000 thereafter. 250,000 received under this agreement in 2022 ($ 200,000 HPQ Nano contract: Royalties 10 % of 50,000 100,000 150,000 $ 200,000 Powders Inc. An amount of $ Nil 50,000 HPQ Polvere contract: Royalties 10 % 50,000 100,000 150,000 $ 200,000 are due no later than 10 days after the year end of HPQ During the 250,000 200,000 2016 contract 12.5 % discount rate. During the 250,000 200,000 2016 contract 12.5 % discount rate. The Company period(s) consideration collectability of the minimum royalties is probable, which The HPQ Nano contract the future 50 % equity Polvere subsequently remeasured had a fair value of $ Nil Nil

Deposits

Deposits	12 Months Ended
	Dec. 31, 2022
Deposits
Deposits	December 31 December 31 2022 2021 $ $ Current portion: Suppliers 392,309 1,236,211 Security deposit on leased premises 40,241 92,241 Total 432,550 1,328,452 Non-current portion: Suppliers 7,250 1,952 Security deposit on leased premises 38,803 246,804 Total 46,053 248,756 Total 478,603 1,577,208 14.

Property and equipment

Property and equipment	12 Months Ended
	Dec. 31, 2022
Property and equipment.
Property and equipment	15. Property and equipment (1) The adjustment to 89,085 , relates to loan from the Economic Development Agency of Canada, Equipment under new Plasma Powder Production equipment which have been Machinery Equipment Computer and Leasehold under equipment equipment Automobiles improvements construction Total $ $ $ $ $ $ Cost Balance at December 31, 2020 549,659 1,621,899 306,164 180,901 1,940,234 4,598,857 Acquired through business combination 13,585 28,967 — — — 42,552 Additions 245,984 384,092 30,495 752,204 84,143 1,496,918 Balance at December 31, 2021 809,228 2,034,958 336,659 933,105 2,024,377 6,138,327 Additions (1) 164,059 (89,085) — 209,435 — 284,409 Assets under construction put in service — 1,065,672 — 958,705 (2,024,377) — Balance at December 31, 2022 973,287 3,011,545 336,659 2,101,245 — 6,422,736 Accumulated depreciation Balance at December 31, 2020 509,112 1,441,642 21,748 96,785 — 2,069,287 Depreciation 88,410 182,739 59,959 24,995 — 356,103 Balance at December 31, 2021 597,522 1,624,381 81,707 121,780 — 2,425,390 Depreciation 146,550 297,021 57,543 102,780 — 603,894 Balance at December 31, 2022 744,072 1,921,402 139,250 224,560 — 3,029,284 Carrying amounts Balance at December 31, 2021 211,706 410,577 254,952 811,325 2,024,377 3,712,937 Balance at December 31, 2022 229,215 1,090,143 197,409 1,876,685 — 3,393,452

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases
Leases	16. Leases The Company has entered into lease contracts mainly for buildings through impose any financial covenants. On January 1, 2022, a lease for rent the $ 1,070,264 1,178,530 2020. At 4 %. As liability was increased by an amount of $ 1,070,264 108,267 . On September option of the property, 275,000 liability was remeasured using a discount rate of 8.6 % and the lease liability and the right-of-use assets were decreased by $ 203,154 . a) Right-of-use assets b) The table below summarizes changes to the lease liabilities: c) Amount recognized in the consolidated statements of comprehensive d) Maturity analysis – contractual undiscounted cash flows Land and Computer building equipment Total $ $ $ Balance at January 1, 2021 3,688,315 12,685 3,701,000 Additions - business combination 477,608 — 477,608 Additions 2,157,796 — 2,157,796 Depreciation (566,182) (4,228) (570,411) Balance at December 31, 2021 5,757,537 8,457 5,765,993 Modification of lease agreements (311,421) — (311,421) Depreciation (631,600) (4,228) (635,828) Balance at December 31, 2022 4,814,516 4,229 4,818,744 $ Balance at January 1, 2021 2,988,542 Addition - business acquisition 477,608 Additions - other 2,120,893 Payments (263,078) Balance at December 31, 2021 5,323,965 Modification of lease agreements 867,110 Payments (657,381) Balance at December 31, 2022 5,533,694 Current portion 2,934,236 Non-current portion 2,389,729 Balance at December 31, 2021 5,323,965 Current portion 2,672,212 Non-current portion 2,861,482 Balance at December 31, 2022 5,533,694 2022 2021 $ $ Depreciation of right-of-use assets 635,828 570,411 Interest on lease liabilities 378,611 307,691 Expense related to lease payments excluded in the measurement liabilities 243,209 178,707 $ 2023 2,984,243 2024 592,719 2025 572,562 2026 474,484 2027 229,332 Thereafter 1,891,989 6,745,329

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2022
Intangible assets.
Intangible assets	17. Intangible assets The Company’s development costs have been incurred to develop plasma-related technologies and the patents protect the design and specification of these technologies. Production Development backlog Patents costs Total $ $ $ $ Cost Balance at December 31, 2020 — 768,392 244,871 1,013,263 Acquired through business combination 2,120,000 — — 2,120,000 Additions — 214,497 — 214,497 Write-off — (85,544) — (85,544) Balance at December 31, 2021 2,120,000 897,345 244,871 3,262,216 Additions — 208,680 — 208,680 Balance at December 31, 2022 2,120,000 1,106,025 244,871 3,470,896 Accumulated amortization Balance at December 31, 2020 — 58,125 49,524 107,649 Amortization 353,333 10,528 16,508 380,369 Balance at December 31, 2021 353,333 68,653 66,032 488,018 Amortization 848,000 13,522 16,508 878,030 Balance at December 31, 2022 1,201,333 82,175 82,540 1,366,048 Carrying amounts Balance at December 31, 2021 1,766,667 828,692 178,839 2,774,198 Balance at December 31, 2022 918,667 1,023,850 162,331 2,104,848

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill
Goodwill	18. Goodwill The Goodwill is considered impaired if the recoverable amount The recoverable five-year forecast, followed rate determined by management. The present value of the expected applying a suitable discount rate reflecting current market assessments of the time value of money and risks specific to the segment. For expected recoverable value. At December no impairment was required. pre-tax discount rate of 12.5 % and terminal growth rate of 2 % (2021 - pre-tax discount rate of 8 % and terminal growth rate of 2 %).

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2022
Accounts payable and accrued liabilities
Accounts payable and accrued liabilities	December 31 December 31 2022 2021 $ $ Accounts payable 6,065,996 5,457,259 Accrued liabilities 2,891,053 3,730,048 Sale commissions payable 1 904,724 737,364 Accounts payable to the controlling shareholder and CEO 254,097 144,506 10,115,870 10,069,177 19. Accounts payable and accrued liabilities 1 Sale commissions payable relate to the costs to obtain long-term

Billings in excess of costs and

Billings in excess of costs and profits on uncompleted contracts	12 Months Ended
	Dec. 31, 2022
Billings in excess of costs and profits on uncompleted contracts
Billings in excess of costs and profits on uncompleted contracts	20. Billings in excess of costs and The amount amounted to $ 37,374,909 21,834,137 ). Payments to date received were $ 47,045,902 31,234,368 ). Changes in 2,416,229 (2021 - $ 6,268,910 ) recognized at 2,686,991 (2021 - $ 9,076,169 ) resulting from cash received excluding amounts

Term loans

Term loans	12 Months Ended
	Dec. 31, 2022
Term loans
Term loans	Economic Development Agency Other Term Other Term Canada Emergency Business of Canada Loan 1 Loans 2 Loans 3 Account Loan 4 Total $ $ $ $ $ Balance, December 31, 2020 75,800 36,907 — — 112,707 Assumed through business combination — — 36,520 50,000 86,520 Accretion 12,185 — — — 12,185 Payments — (12,207) (8,300) — (20,507) Balance, December 31, 2021 87,985 24,700 28,220 50,000 190,905 Additions 292,941 292,941 Discounting (89,085) — — — (89,085) Accretion 28,229 — — — 28,229 Payments — (13,083) (19,920) — (33,003) Balance, December 31, 2022 320,070 11,617 8,300 50,000 389,987 Less current portion — (11,617) (8,300) (50,000) (69,917) Balance, December 31, 2022 320,070 — — — 320,070 21. Term 1 2 maturing October 23, 2023 6.95 % per 1,200 amount of $ 10,795 3 1,660 , bearing interest at 7.45 % 4 no no Economic Development Agency of Canada Loan On 450,000 Economic contribution is 60 24 months During 292,941 . discounted using the effective 8 % as it is non-interest discounted 89,085 reduction of the property and equipment. Canada Emergency Business Account ("CEBA") Loan The Company's loan. The loan no no by December 31, 24 -month term bearing interest at 5 % and be reimbursed entirely by December 31, 2025.

Shareholders' equity

Shareholders' equity	12 Months Ended
	Dec. 31, 2022
Shareholders' equity
Shareholders' equity	22. Shareholders’ equity Common shares and warrants Authorized: The Company is authorized to issue an unlimited number Issuance of units On October 19, 1,014,600 of $ 1.30 1,318,980 . Each unit one of the Company one one additional common 1.75 24 months . The Company of $ 1,095,780 1.08 residual amount of $ 223,200 Shares issued upon exercise of stock options, share During the year 2,440,000 3,482,000 8,146,483 purchase 1,412,799 Nil 1,109,818 12,396,107 respectively. contributed surplus of $ 870,558 364,000 191,414 deal in 2020, were exercised for net proceeds of $ 689,090 . Share redemptions for cancellation In January subject to the 5,000,000 to January 7,500,000 common shares from February 15, 2022, to February 14, 2023. During the year 2022, the no t repurchase any common shares for under no obligation to repurchase its common shares as During the year 840,094 $ 4.96 4,183,617 16,678 . The consideration over the carrying amount of the shares, 3,778,619 The repurchases were made in the normal course of business at market prices through the no obligation to repurchase its common shares as at December Stock options The Company has and consultants to acquire common shares of the Company at a price computed by reference the shares of the The number 5 % ( 2 % for capital over a twelve-month period. The following table sets out the activity in stock options: (1) 1.44 5.48 Grants in 2022 On 150,000 Company, 300,000 $ 3.36 5 ) years. On April 5, 400,000 exercise price of $ 2.96 400,000 10 20 30 and 40 of five ( 5 ) years. On June 2, 2022, 600,000 and 900,000 1,500,000 25 of the day of the grant, 25 25 the date 25 price of $ 3.88 5 ) years. On July 3, 125,000 exercise price of $ 2.14 125,000 10 20 30 and 40 of five ( 5 ) years. Subsequent to 150,000 Company, 500,000 $ 1.03 5 ) years. for an expense amounting to $ 453,204 and there was a shared understanding of the terms and The Company also granted 975,000 of $ 1.03 975,000 10 20 the first anniversary of the 30 40 on the third anniversary of the date 5 ) years. There was no expense accounted for in 2022 relating to Grants in 2021 On 100,000 options have an exercise 3.61 5 ) years. On December 17, 2021, the Company 1,920,000 Company. The stock options have an exercise 3.13 a period of five ( 5 ) years. On October 14, 2021, the 100,000 options have an exercise 5.04 100,000 10 day of the grant, 20 30 of the 40 5 ) years. On June 14, 100,000 exercise price of $ 6.70 100,000 25 25 percent at the 25 25 at the third anniversary of the date of grant and are exercisable 5 ) years. On June 1, 200,000 have an exercise price of 6.59 200,000 25 grant, 25 25 25 5 ) years. On April 6, 2021, the 150,000 100,000 200,000 100,000 the Company. 8.47 250,000 immediately, 200,000 30 35 of the date 35 100,000 will vest 10 20 30 percent at the second anniversary 40 All options mentioned above are exercisable over a period of 5 ) years. The weighted average fair value of stock options granted 2.37 2.99 and $ 2.02 granted was option pricing model based on the following weighted-average The underlying expected volatility was determined by reference to historical features inherent to the stock options granted were incorporated As at December 31, 2022, and consultants for the purchases of one common share (1) 3.96 . As at December 31, 2021, and consultants for the purchases of one common share For 5,538,463 9,762,745 ) recorded in Selling, general and administrative expenses As at December 31, 3,184,866 2,719,354 ) remains to to the grant of stock options. Share purchase warrants The following and outstanding share purchase warrants at December The following and outstanding share purchase warrants at December Weighted Number of average options exercise price $ Balance – December 31, 2020 9,040,000 1.57 Granted 2,970,000 4.55 Exercised (1) (3,482,000) 0.32 Forfeited (125,000) 4.41 Balance, December 31, 2021 8,403,000 3.10 Granted 2,475,000 3.55 Exercised (1) (2,440,000) 0.58 Forfeited (242,500) 4.07 Balance, December 31, 2022 8,195,500 3.96 Years ended December 31, 2022 2021 Number of options granted or recognized 2,475,000 650,000 2,970,000 Exercise price ($) 3.55 3.02 4.55 Fair value of each option under the Black-Scholes pricing ($) 2.37 2.02 2.99 Assumptions under the Black-Scholes model: Fair value of the shares ($) 3.54 3.02 4.52 Risk-free interest rate (%) 2.43 3.38 1.11 Expected volatility (%) 83.17 83.15 83.00 Expected dividend yield — — — Expected life (number of months) 60 60 60 Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2021 Granted Exercised Forfeitures Dec 31, 2022 vested (1) per option Expiry date $ November 3, 2017 2,400,000 — (2,400,000) — — — 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 40,000 — (40,000) — — — 0.52 October 29, 2023 September 29, 2019 100,000 — — — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,243,000 — — (42,500) 2,200,500 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — (200,000) 50,000 37,500 4.00 October 26, 2025 April 6, 2021 550,000 — — — 550,000 410,000 8.47 April 6, 2026 June 1, 2021 200,000 — — — 200,000 100,000 6.59 June 1, 2026 June 14, 2021 100,000 — — — 100,000 50,000 6.70 June 14, 2026 October 14, 2021 100,000 — — — 100,000 30,000 5.04 October 14, 2026 December 17, 2021 1,920,000 — — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 100,000 — — — 100,000 30,000 3.61 December 30, 2026 January 3, 2022 — 450,000 — — 450,000 450,000 3.36 January 3, 2027 April 5, 2022 — 400,000 — — 400,000 40,000 2.96 April 5, 2027 June 2, 2022 — 1,500,000 — — 1,500,000 375,000 3.88 June 2, 2027 July 13, 2022 — 125,000 — — 125,000 12,500 2.14 July 13, 2027 8,403,000 2,475,000 (2,440,000) (242,500) 8,195,500 5,730,500 3.96 Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2020 Granted Exercised Forfeitures Dec 31, 2021 vested per option Expiry date $ November 3, 2017 2,420,000 — (20,000) — 2,400,000 2,400,000 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 70,000 — (30,000) — 40,000 40,000 0.52 October 29, 2023 September 29, 2019 200,000 — (100,000) — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,450,000 — (82,000) (125,000) 2,243,000 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — — 250,000 125,000 4.00 October 26, 2025 April 6, 2021 — 550,000 — — 550,000 320,000 8.47 April 6, 2026 June 1, 2021 — 200,000 — — 200,000 50,000 6.59 June 1, 2026 June 14, 2021 — 100,000 — — 100,000 25,000 6.70 June 14, 2026 October 14, 2021 — 100,000 — — 100,000 10,000 5.04 October 14, 2026 December 17, 2021 — 1,920,000 — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 — 100,000 — — 100,000 100,000 3.61 December 30, 2026 9,040,000 2,970,000 (3,482,000) (125,000) 8,403,000 7,265,500 3.10 Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2021 Issued Exercised Expired 2022 warrant Expiry date Issuance of units – October 19, 2022 — 1,014,600 — — 1,014,600 1.75 Oct 19, 2024 — 1,014,600 — — 1,014,600 1.75 Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2020 Issued Exercised Expired 2021 warrant Expiry date $ Issuance of units – September 28, 2018 3,448,276 — (3,448,276) — — 0.58 January 28, 2021 Issuance of units – October 19, 2018 100,000 — (100,000) — — 0.58 February 13, 2021 Issuance of units – May 15, 2019 1,355,500 — (1,355,500) — — 0.85 May 15, 2021 Issuance of units – May 28, 2019 750,000 — (750,000) — — 0.85 May 24, 2021 Issuance of units – June 19, 2019 500,000 — (500,000) — — 0.85 June 19, 2021 Issuance of units – October 25, 2019 225,000 — (225,000) — — 0.75 October 25, 2021 Issuance of units – November 10, 2020 1,677,275 — (1,672,000) (5,275) — 4.5 November 10, 2022 Issuance of warrants – November 10, 2020 — — (95,707) — — 4.5 November 10, 2022 8,056,051 — (8,146,483) (5,275) —

Supplemental disclosure of cash

Supplemental disclosure of cash flow information	12 Months Ended
	Dec. 31, 2022
Supplemental disclosure of cash flow information
Supplemental disclosure of cash flow information	23. Supplemental disclosure of 2022 2021 $ $ Accounts receivable (985,015) (12,372,139) Costs and profits in excess of billings on uncompleted 3,871,413 (3,849,077) Inventory (988,821) (839,352) Investment tax credits receivable (19,891) 1,015,862 Royalties receivable (30,842) (65,845) Deposits 2,277,136 145,379 Contract assets (562,809) — Prepaid expenses (53,942) 39,111 Accounts payable and accrued liabilities 346,003 1,953,208 Billings in excess of costs and profits on uncompleted contracts 270,762 1,485,969 Income taxes 267,414 (99,072) 4,391,408 (12,585,956)

Supplemental disclosure on comp

Supplemental disclosure on comprehensive income statement	12 Months Ended
	Dec. 31, 2022
Supplemental disclosure on comprehensive income statement
Supplemental disclosure on comprehensive income statement	24. Supplemental disclosure on The amount 844,304 326,279 2021). The aggregate amortization 878,030 (2021 - $ 465,913 ) and was recorded in cost of sales and services. Depreciation 603,894 635,828 December 31, 2022, as 356,103 570,411 administrative. Employee 18,115,284 21,855,957 ) based compensation of $ 5,538,463 9,762,745 ). The Company receivable. The 204,791 226,420 ). An $ Nil 149,575 ) was $ 204,791 76,845 ) was recorded as a reduction to the related expenses

Net finance costs

Net finance costs	12 Months Ended
	Dec. 31, 2022
Net finance costs
Net finance costs	25. Net finance costs 2022 2021 $ $ Financial expenses Interest on term loans 3,198 87,775 Interest on lease liabilities 378,611 307,691 Interest accretion on balance due on business combination 173,350 110,204 Interest accretion on long term loans 28,229 12,185 Penalties and other interest expenses 85,644 19,324 669,032 537,179 Financial income Interest accretion on royalty receivable (118,290) (132,809) Net finance costs 550,742 404,370

Loss per share

Loss per share	12 Months Ended
	Dec. 31, 2022
Earnings (loss) per share
Earnings (loss) per share	26. Loss per share The December 31, 2022 and 2021: 2022 2021 $ $ Weighted daily average of Common shares 170,953,374 166,645,546 Dilutive effect of stock options — — Dilutive effect of warrants — — Weighted average number of diluted shares 170,953,374 166,645,546 Number of anti-dilutive stock options and warrants excluded per share calculation 6,745,100 8,403,000

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2022
Related party transactions
Related party transactions	27. Related party transactions During parties: In 2022, rent Company 277,389 274,934 ). On whose beneficiary December 2026. The lessor also reimbursed an amount of $ 1,070,264 of 1,178,530 remeasured using a discount rate of 4 %. As a result, the lease liability 1,070,264 right-of-use assets was decreased by an amount of $ 108,267 . These comprehensive 680,980 $ 799,090 1,107,131 Nil ). A balance due 254,097 144,506 ) is included in accounts payable and accrued liabilities. The key management personnel of the Board of Directors and certain officers. Total 2022 2021 $ $ Salaries – key management 1,204,306 3,049,501 Pension contributions 22,479 59,377 Fees – Board of Directors 157,900 187,600 Share-based compensation – officers 2,017,348 6,182,573 Share-based compensation – Board of Directors 2,293,167 2,338,650 Other benefits – key management 244,621 237,903 Total 5,939,821 12,055,604

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2022
Financial instruments
Financial instruments	28. Financial instruments As Company is otherwise market and seeks use derivative financial instruments to hedge these risks. Foreign currency risk The receivable and accounts payable and accrued liabilities As at December 31, the Company's exposure Foreign currency changes in foreign exchange rates. Sensitivity analysis At December 31, 2022, if the US Dollar changes by 10 % against the Canadian dollar with all other variables held constant, the 1,470,000 (December 31, 2021 - $ 1,516,000 ). Credit concentration During the year two 52 % (December 31, four 79 %) of revenues from operations. Three 56 %, 16 % and 11 %, respectively one 73 %) of accounts receivable with 18,894,727 12,063,636 ), representing the major 10 % revenues and/or total accounts receivable. Credit risk Credit discharge an obligation. the carrying amount excess of billings on uncompleted contracts, deposits and Cash and cash equivalents, by the Company, Management has established before reviewing external ratings, if they are available, some cases bank of each customer. In monitoring customer geographic location, industry, The Company does not generally contract terms may include the no unusual exposure associated with the collection of these The credit risk associated with costs and profits in excess of billings on uncompleted contracts is similar to that of accounts receivable, as these amounts are accumulated and converted to The royalties receivable not have receivable have been discounted to reflect the time value The deposits are not have collateral no loss of these deposits. During the no assets have been written off. The accounts provisioned by the balances due. Interest rate risk Interest rate risk is the risk that the Changes in market interest rates may have an effect on known as cash flow of investments financial instruments bear Price risk Price risk market price (other factors specific to the individual financial instrument or its issuers or factors affecting in the warrants of public 25 % as decreased respectively, 1,841,484 4,042,000 ). Liquidity risk Liquidity risk is the that are settled flows from operations and anticipating any investing and financing The following table summarizes the contractual amounts payable and maturities of financial liabilities and other at December 31, 2022: 1 Accounts payable and accrued liabilities exclude amounts The following table summarizes the contractual amounts payable and maturities of financial liabilities and other at December 31, 2021: 1 Accounts payable and accrued liabilities exclude amounts The Company's 500,000 , and 400,000 576,000 ) line of credit. At December 31, 2022, $ 498,200 341,473 Euros ($ 493,702 ) was drawn on prime rate plus 1% , therefore, 7.45 % for the Canadian facility and 8 % for the Italian facility. There covenants on the credit facilities. Fair value of financial instruments The fair value represents an orderly transaction specific date discount rates. realizable in an immediate settlement of the financial instruments. There instruments: Level 1 — quoted prices (unadjusted) in active markets Level 2 — inputs other than quoted prices included within Level (i.e. as prices) or indirectly (i.e. derived from prices). Level 3 — inputs for the asset or liability that are not based The fair values accounts payable and accrued liabilities approximate their carrying Investments in BGF and HPQ shares are valued at quoted Royalties receivable are discounted according to their corresponding Investments in HPQ warrants are valued using the Black The fair value the Accordingly, as a result 2 and the balance due on business combination as Level 3. 2022 2021 $ $ Cash 2,871,062 1,714,670 Accounts receivable 13,537,912 14,465,011 Accounts payable and accrued liabilities (1,713,717) (1,023,999) Total 14,695,257 15,155,682 2022 2021 % of total % of total Revenues revenues Revenues revenues $ % $ % Customer 1 5,598,653 29 7,308,191 24 Customer 2 4,314,225 23 7,019,953 23 Customer 3 — — 6,417,373 21 Customer 4 — — 3,551,900 11 Total 9,912,878 52 24,297,417 79 Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Bank indebtedness 991,902 991,902 991,902 — — — Accounts payable and accrued liabilities 1 9,620,591 9,620,591 9,620,591 — — — Term 389,987 520,444 59,917 190,587 180,000 89,940 Balance due on business combination 3,907,775 4,137,820 2,177,800 1,960,020 — — Lease liabilities 5,533,694 6,745,329 2,984,243 1,165,281 703,816 1,891,989 20,443,949 22,016,086 15,834,453 3,315,888 883,816 1,981,929 Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Accounts payable and accrued liabilities 1 9,586,423 9,586,423 9,586,423 — — — Term 190,905 263,232 85,731 67,561 62,823 47,117 Balance due on business combination 3,952,203 4,355,600 2,395,580 1,960,020 — — Lease liabilities 5,323,965 6,614,192 3,220,750 710,493 561,628 2,121,321 19,053,496 20,819,447 15,288,484 2,738,074 624,451 2,168,438

Contingent liabilities

Contingent liabilities	12 Months Ended
	Dec. 31, 2022
Contingent liabilities
Contingent liabilities	29. The proceedings is becomes necessary. Based on currently available information, management individually and in in results of operations. The Company had received a government grant in prior years of approximately $ 800,000 a new system of advanced waste treatment systems technology. The grant 3 % of any consideration received received. This repayment and accordingly, no

Capital management

Capital management	12 Months Ended
	Dec. 31, 2022
Capital management
Capital management	30. The Company’s objectives in managing capital are: a) b) The Company’s primary objectives when managing capital is to ensure the Company continues as a going concern as well as to maintain optimal returns to shareholders and benefits for The Company third parties and shareholders. The Company is order to 1,650,709 $ 14,006,785 ). The management of capital includes shareholders’ equity for a total amount of $ 16,868,927 40,768,754 ) and term loans of $ 389,987 190,905 ), as well as cash and cash 3,445,649 12,202,513 ). There were order to and periodically purchase its own shares on the open

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Income taxes
Income taxes	31. a) Income tax expenses is comprised of the following: b) Reconciliation of effective tax rate The applicable statutory tax 26.5 % in 2022 26.5 % in 2021. combined rates applicable in the jurisdiction in which the c) Deferred tax assets and liabilities Recognized deferred tax assets and liabilities: As at December 31, 2022 and 2021, recognized deferred Deferred taxes from temporary differences and unused As at December 31, 2022 and 2021, the amounts and expiry dates of tax attributes and temporary differences for which no deferred tax assets were recognized are as follows: Deferred tax assets and that future taxable future taxable profit depends on the successful commercialisation 2022 2021 $ $ Current tax Current year 118,378 (155,714) Deferred tax Origination and reversal of temporary differences (6,219,309) (5,095,595) Change in unrecognized deductible temporary differences 6,176,915 4,511,349 (42,394) (584,246) Income tax expense (recovery) 75,984 (739,960) 2022 2021 $ $ Loss before income taxes (32,091,043) (39,171,899) Income tax rates 26.5 % 26.5 % Income tax recovery at the combined basic Federal and (8,504,126) (10,380,553) Permanent differences 2,165,385 5,079,805 Tax (826) 8,334 Prior year adjustment 115,118 60,533 Change in unrecognized deductible temporary differences 6,176,915 4,511,349 Other 123,518 (19,428) Income tax expense (recovery) 75,984 (739,960) Assets Liabilities Net 2022 2021 2022 2021 2022 2021 $ $ $ $ $ $ Non-capital losses carried forward 772,343 1,705,073 — — 772,343 1,705,073 Strategic investments — — — (656,507) — (656,507) Royalties receivable — — (373,063) (333,543) (373,063) (333,543) Property and equipment — — (155,833) (147,127) (155,833) (147,127) Intangibles — — (243,447) (468,167) (243,447) (468,167) Deferred income — — — (21,000) — (21,000) Right-of-use assets net of liabilities — — — (121,123) — (121,123) Tax 772,343 1,705,073 (772,343) (1,747,467) — (42,394) Set off of tax (772,343) (1,705,073) 772,343 1,705,073 — — Net tax assets (liabilities) — — — (42,394) — (42,394) Recognized Recognized Recognized January 1, on business in profit or December January in profit or December 2021 combination 1, 2022 loss $ $ $ $ $ $ $ Non-capital losses carried forward 4,982,328 642,149 (3,919,404) 1,705,073 1,705,073 (932,730) 772,343 Strategic investments (4,919,499) — 4,262,992 (656,507) (656,507) 656,507 — Investment tax credits (273,854) — 273,854 — — — — Royalties receivable (280,900) — (52,643) (333,543) (333,543) (39,520) (373,063) Property and equipment (25,273) (2,840) (119,014) (147,127) (147,127) (8,706) (155,833) Intangibles — (559,949) 91,782 (468,167) (468,167) 224,720 (243,447) Deferred income — — (21,000) (21,000) (21,000) 21,000 — Right-of-use assets net of liabilities (188,802) — 67,679 (121,123) (121,123) 121,123 — (706,000) 79,360 584,246 (42,394) (42,394) 42,394 — December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Research and development expenses, without time limitation: 11,917,963 12,150,617 11,399,104 11,023,013 Federal research and development investment tax credits: 2029 299,881 — 299,881 — 2030 89,879 — 89,879 — 2031 223,759 — 223,759 — 2032 186,031 — 186,031 — 2033 105,216 — 105,216 — 2034 212,609 — 212,609 — 2035 488,555 — 488,555 — 2036 359,594 — 359,594 — 2037 253,885 — 253,885 — 2038 186,015 — 186,015 — 2039 340,728 — 465,535 — 2040 101,562 — 101,562 — 2041 167,461 — 359,115 — 2042 256,417 — — — 3,271,592 — 3,331,636 — December 31, 2022 December 31, 2021 Federal Provincial Italy Federal Provincial Italy $ $ $ $ $ $ Tax forward: 2032 2,866,759 2,866,759 — 628,948 — — 2033 2,047,643 2,047,643 — 2,047,643 1,490,639 — 2034 589,007 589,007 — 589,007 589,007 — 2035 703,664 416,827 — 703,664 416,827 — 2036 3,579,827 3,440,527 — 3,579,827 3,440,527 — 2037 1,577,876 1,568,739 — 1,577,876 1,568,739 — 2038 5,716,536 5,650,620 — 5,716,536 5,650,620 — 2039 4,772,060 4,079,919 — 4,163,315 4,079,919 — 2040 533,485 533,485 — — — — 2041 3,818,898 3,773,941 — 2,710,255 2,659,255 — 2042 16,135,868 16,140,505 — — — — Indefinite — — 908,073 — — 815,620 42,341,623 41,107,972 908,073 21,717,071 19,895,533 815,620 December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Other deductible temporary differences, Without time limitation: Right-of-use assets net of liabilities 687,896 687,896 — — Strategic investments 3,068,378 3,068,378 — — Financing costs 677,789 677,789 1,100,504 1,100,504 Intangible assets 3,460,822 3,194,890 3,712,181 3,431,133 Capital losses — — 464,768 464,768 7,894,885 7,628,953 5,277,453 4,996,405

Segment information

Segment information	12 Months Ended
	Dec. 31, 2022
Segment information
Segment information	2022 2021 $ $ Brazil 162,797 1,475,608 Canada 11,933,904 7,383,884 England — 634 Germany 11,606 3,867 India 91,699 698,837 Israel 27,360 126,246 Italy 1,309,478 2,514,665 Mexico 371,668 920,818 Netherlands 112,634 — Poland 47,591 60,406 Saudi Arabia 1,511,142 7,019,953 South Africa 29,997 — Spain 22,049 1,178 United States of America 2,661,071 10,567,741 Vietnam 720,507 294,513 19,013,503 31,068,350 2022 2021 $ $ $ $ $ $ Canada India Total Canada India Total Property and equipment 3,372,356 21,096 3,393,452 3,685,974 26,963 3,712,937 Right-of-use assets 4,818,744 — 4,818,744 5,765,993 — 5,765,993 Intangible assets 2,104,848 — 2,104,848 2,774,198 — 2,774,198 Goodwill 2,660,607 — 2,660,607 2,660,607 — 2,660,607 12,956,555 21,096 12,977,651 14,886,772 26,963 14,913,735 32. The Company operates one Board of Directors. The Company’s head office is located in Montreal, Quebec. The operations of in three geographic areas: Canada, Italy and India. The following is a summary of the Company’s Revenue by product line and revenues recognized by The following is a summary of selected asset categories In 2022 and 2021, none of the selected asset categories

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2022
Subsequent events
Subsequent events	33. On March 8, 2023, the Company announced it had completed a non-brokered private placement consisting of the issuance and sale of 5,000,000 1.00 5,000,000 . Each unit of one one to purchase one 1.25 shares as the fair value of the common shares on March 1.38 .

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Significant accounting policies [Abstract]
Business combinations	(a) Business combinations are accounted of the consideration transferred over the all measured at the acquisition date. The consideration transferred is measured as the net of the fair values of assets transferred, instruments consideration arrangement, in exchange of the acquiree. The obligation to pay the contingent consideration provision. Changes in fair values that qualify as measurement period adjustments of preliminary purchase price allocations are adjusted in the current period and such changes are Acquisition costs incurred, except for costs associated with the issuance
Revenue recognition	(b) Revenue from depending on which method reflects the transfer of control of the goods and services underlying the particular performance obligation. i) Long-term contracts basis. terminated by the customer, the Company reimbursement of the costs deliverables require the Company to determine whether they contain separately identifiable performance obligations and to allocate the consideration received to each performance Revenue Company’s efforts or inputs of completion and/or hours anticipated performance, transaction price and profit margin, when certain conditions are met. Estimates are required amount of expected loss, if any, Contract modifications are changes in scope and/or price that are approved by the parties to the contract. Approval may written, modifications as a separate stand-alone modifications are accounted for as part of the original contract. Costs and exchange for whether such right is only (costs and profits under the contract. Billings in excess of costs and contractually receivable by the Company that exceeds the right under a given contract. The costs selling expenses over time based on degree of completion ii) Revenue related to sales of goods, which may specified in contracts goods to transferred to the custody transfer point agreed with the customer. iii) Sale of to the sale of intellectual property is recognized to the extent that it uncertainty associated with the variable consideration
Foreign currency translation	(c) i) Revenue and expense transactions in foreign using the the functional non-monetary items. Translation gains ii) The assets and end Exchange translation adjustments in other comprehensive income and
Cash and cash equivalents	(d) Cash and significant risk of the date of withdrawal within a three-month period from the date
Inventory	(e) Inventory is composed of spare of estimated selling price in the ordinary course of business,
Deferred income taxes	(f) i) Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid substantively enacted by the date of the consolidated statements iii) Deferred tax is provided using the liability method, providing for temporary differences between the tax liabilities and their carrying if it arises from the initial recognition business combination that at the time of the transaction affects neither accounting deferred tax liabilities, using tax is expected over the period in which the deferred tax is extent that it is probable that future taxable profits will Deferred tax assets enforceable right and liabilities entities which intend to settle the liabilities and assets on a net
Earnings (loss) per share	(g) The Company dividing net earnings per share is is increased number of additional shares the Potential shares from loss per share as their inclusion is considered anti-dilutive in
Property and equipment	(h) Property applicable. Cost includes expenditures that operation. Borrowing effective interest profit and loss. Government assistance equipment useful lives, they are accounted for separately. Property and equipment are depreciated from the acquisition date respective useful life. location and condition necessary for it to be capable of Depreciation is calculated using the following methods Impairment losses recognized in prior that the previously recognized losses may no longer exist or may be decreased. An impairment loss is reversed only to the extent depreciation, had no impairment loss been recognized for the Property and equipment are assessed for impairment Depreciation methods, useful lives and residual if appropriate. Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobiles Straight line over 7 years Leasehold improvements Lesser of the lease term or the useful life ( 20 years )
Leases	(i) Under IFRS 16 Leases, at the contract conveys the right to control the use of an identified The Company recognizes a right-of-use asset and underlying asset is available for use. Right-of-use assets Right-of-use adjusted for any remeasurement of lease liabilities. Cost - - - - restore the underlying asset to the condition required by Right-of-use assets are a lease transfers ownership to exercise a purchase option, on assessed for impairment whenever there is an indication that Lease liabilities Lease liabilities are date over the lease term. The present value of the lease payments is determined rate at rate is the borrowing rate any specified rate, and payments of to terminate the lease. Lease payments also include amounts expected to be exercise price of a purchase option if the Company is reasonably Variable liabilities but occurs. After the reduced to reflect lease payments made. change in future terms and conditions, a change in the estimate of the remeasurement amount of loss statement when the carrying amount of the right- Classification and presentation of lease-related expenses Depreciation charge for right-of-use assets, expenses of lease based on their function within the Company, Cash flow classification Lease payments related while lease from payments not included in the measurement of lease
Government assistance and investment tax credits	(j) Investment assistance and investment as a reduction of the related expense or cost customary assessments are received.
Intangible assets and Goodwill	(k) Intangible assets are carried at cost less any accumulated amortization Identifiable intangible assets definition of an intangible their acquisition-date fair value. Subsequent to initial recognition, identifiable intangible assets acquired in a business combination are accumulated impairment losses. The useful lives of intangible assets Intangible assets with finite is consolidated statements of comprehensive loss. Research Development costs unless they meet specific criteria related to technical, market and financial feasibility in order to be recognized as intangible assets which include: - - - - - Costs comprehensive loss in the year they are feasibility. Patent costs Amortization patent impairment. Residual values and useful lives are reviewed Amortization is calculated on a straight-line basis: Goodwill represents the future separately tested for impairment be reversed. (l) The carrying there is an indication of impairment. If any such indication For impairment assessment purposes, assets are inflows (cash cash-generating unit level. Goodwill is allocated to those of goodwill. Cash-generating units to which goodwill assets carrying amount may not be recoverable. The recoverable amount costs to sell. tax discount For the purposes of testing non-financial assets for one An impairment loss is losses are 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 Useful life Production backlog 30 months Patents and development costs 1 21 years
Provisions and contingent liabilities	(m) Provisions for legal constructive obligation as a result of a past event, it is probable that an outflow of economic resources will be required from the Company and amounts can be estimated reliably. Provisions are measured at the estimated evidence available at the reporting date, including the risks and uncertainties associated with the there considering the class money is material. No situations are disclosed as contingent liabilities unless
Employee benefits	(n) Share-based payments The Company applies a fair options are measured Non-employee stock options received if the the services are measured options is presented consideration received Black-Scholes option-pricing model to estimate the fair value Deferred profit-sharing plan The Company and 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 persons to the Company are excluded from participating in For all eligible of the Company’s contribution will be such amount which, in the opinion of its Board of Directors, is and overall financial Nil Nil Obligations for contributions of comprehensive loss in the periods during which services Short-term employee benefits Short-term employee benefit obligations is provided. A liability is legal or constructive obligation can be estimated reliably.
Equity Instruments	(o) Issuance of equity instruments Incremental common allocate the net proceeds between common shares and Extinguishing financial liabilities with equity instruments When Company measured. If the fair be measured to reflect the fair value of the financial liability Contributed surplus Contributed exercised or settled, in which case the amounts are transferred It also includes the unexercised conversion option at the
Financial Instruments	(p) Recognition: The Company the instrument. Purchases regulation or Company commits to purchase or sell the asset. Classification Financial comprehensive contractual cash flow characteristics of these assets. accounting judgment. A 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 and cash equivalents, trade accounts receivable, other receivables, A financial asset is measured at fair value through profit or (a) (SPPI) on the principal amount outstanding; or (b) contractual cash flows and sell; or (c) reduces a measurement or recognizing the gains and losses on them on different The Company includes in this category strategic investments All financial liabilities, measured at liabilities and term loans. The balance due on business Initial measurement Financial assets and attributable incremental costs of acquisition or issue. Financial assets value. All transaction costs for such instruments are recognized Subsequent measurement Financial assets (other than financial assets at FVTPL) are measured at amortized less derecognized or impaired, as well as through the amortization Financial liabilities are liabilities designated at well as through own credit risk are to be presented in other comprehensive Fair value measurement principles Fair value is the price that would be received to sell market participants at the measurement date. Where financial assets and market at the reporting date, market if regularly occurring market transactions on an arm’s Securities traded on stock exchanges are stated at market Derecognition A financial asset is derecognized transferred its under the liability is discharged, cancelled, Offsetting of financial instruments Financial assets and financial position if, and only if, there is a currently enforceable to settle on a net basis, or to realize the assets and settle Impairment of financial instruments The Company’s financial costs and profits in excess of billings on uncompleted The trade accounts receivable have no financing component and, receivable. Therefore, the Company recognizes a loss The Company’s supportable conditions, and forecasts of future economic conditions. The Company profits in excess of billings on uncompleted contracts, based on days past due for patterns. Contracts with particular on historical observed loss rates over the expected life of the receivables and are adjusted for forward-looking estimates to reflect differences between economic conditions Impairment receivables and cost in excess of billings on uncompleted Write-off The recovering a financial asset in its entirety or a portion thereof. Failure to engage and communicate with within 90 receivable. Effective Interest Method The allocating estimated effective instrument, or (when appropriate) a shorter period, to the net
Future changes and amendments to accounting standards and interpretations	(q) i) Presentation of Financial Statements - Accounting Policies In accounting policy information rather than their significant accounting policies. Additional amendments to IAS 1 are made to explain how an entity can identify beginning on or after January 1, 2023, with earlier application ii) Presentation of Financial Statements - Classification of Liabilities The guidance in IAS 1 Presentation current amendment is effective iii) The IASB released 12). The amendment relates decommissioning obligations, by recognizing both an asset and a liability. The objective of this amendment is to narrow the initial recognition exemption both taxable and deductible temporary differences, the application permitted. iv) Provisions, Contingent Liabilities and Contingent Assets The IASB which costs an is onerous. costs of fulfilling the contract and an allocation effective for annual reporting periods beginning The Company has determined that the adoption of these standards or amendments will not have a significant impact on its consolidated financial statements as of the date of adoption.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant accounting policies [Abstract]
Schedule of estimated useful lives of property and equipment	Computer equipment Straight line over 3 years Machinery and equipment Straight line over 10 years Automobiles Straight line over 7 years Leasehold improvements Lesser of the lease term or the useful life ( 20 years )
Schedule of estimated useful lives of intangible assets	Useful life Production backlog 30 months Patents and development costs 1 21 years

Business combination (Tables)

Business combination (Tables)	12 Months Ended
	Dec. 31, 2022
Business combination [Abstract]
Schedule of final allocation of the purchase price	$ Total consideration Consideration paid at closing 1 Contingent consideration 3,841,999 Consideration paid at closing and continent consideration 3,842,000 Settlement of pre-existing loan receivable from Pyro Green-Gas 1,744,400 5,586,400 Net assets acquired Current assets 1 5,186,086 ROU asset 477,608 Property and equipment 42,552 Intangible assets and Goodwill 2 4,780,607 Deferred income tax asset 79,360 Current liabilities (4,507,907) Non-current liabilities (471,906) 5,586,400 1 Includes $ 807,946 3,255,000 , including an allowance for expected credit losses of $ 512,592 . 2 The goodwill of $ 2,660,607 the expertise of the workforce, and it is not expected to be deductible for tax purposes.

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Dec. 31, 2022
Revenues [Abstract]
Schedule of revenues by product line	2022 2021 $ $ Revenue from contracts with customers by product High purity metallurgical grade silicon & solar grade silicon from (PUREVAP™) 6,272,697 6,138,111 Aluminium and zinc dross recovery (DROSRITE™) 1,912,807 7,940,771 Development and support related to systems supplied to the 1,288,356 7,522,809 Torch 5,558,210 2,084,511 Biogas upgrading and pollution controls 3,347,443 6,800,090 Other sales and services 633,990 582,058 19,013,503 31,068,350
Schedule of revenues by recognition method	2022 2021 $ $ Revenue from contracts with customers: Sales of goods under long-term contracts recognized over 13,997,163 25,918,594 Sales of goods at a point of time 1,135,498 1,533,910 Other revenue: Sale of intellectual properties (i) 3,600,000 3,300,000 Royalties 280,842 315,846 19,013,503 31,068,350

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [Abstract]
Schedule of cash and cash equivalents	2022 2021 $ $ Cash 3,445,649 3,568,561 Guaranteed investment certificates — 8,633,952 Cash and cash equivalents 3,445,649 12,202,513

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts receivable [Abstract]
Schedule of accounts receivables	As 4,693,283 $ 520,000 ), $ 543,283 $ 4,150,000 3,765,000 customer, whereby the carrying amount has been 12,810,231 9,045,231 . The carrying value of all other trade receivables was reduced from $ 9,887,011 8,958,728 . On the basis of the Company’s expected the allowance was determined generally by applying a loss rate of 1 % on balances 1-30 days past the invoice date, 2 % for 31-60 days, 3 % for 10 % for situations where terms. December 31, December 31, 2022 2021 $ $ Current 6,578,269 1,919,786 1 – 30 days 15,959 32,028 31 – 60 days 57,944 7,006,652 61 – 90 days 718,239 788,330 Greater than 90 days 13,790,716 6,317,239 Holdback receivable 1,536,115 974,878 Total 22,697,242 17,038,913 Allowance for expected credit loss (4,693,283) (520,000) Other receivables 240,560 270,536 Sales tax receivable 380,112 850,167 18,624,631 17,639,616
Schedule of allowance for credit losses	Opening allowance January 1, 2021 — Business combination 512,592 Foreign exchange 7,408 Loss allowance at December 31, 2021 520,000 Loss recognized during the year 4,150,000 Foreign exchange 23,283 Loss allowance at December 31, 2022 4,693,283

Strategic investments (Tables)

Strategic investments (Tables)	12 Months Ended
	Dec. 31, 2022
Strategic investments [Abstract]
Schedule of components of strategic investments	December 31, December 31, 2022 2021 $ $ Beauce Gold Fields (“BGF”) shares – level 1 56,419 123,095 HPQ Silicon Inc. (“HPQ”) shares - level 1 5,415,749 12,306,196 HPQ warrants – level 3 770,466 2,472,368 6,242,634 14,901,659 (“BGF”) shares – level 1 (“HPQ”) shares - level 1 HPQ warrants – level 3 Quantity $ Quantity $ Quantity $ Balance, December 31, 2020 1,025,794 123,095 14,990,200 16,489,220 25,844,600 23,379,435 Additions — — 8,268,000 8,070,109 — — Exercised — — 16,250,000 11,700,000 (16,250,000) (9,181,250) Disposed — — (12,755,600) (14,252,732) — — Change in the fair value — — — (9,700,401) — (11,725,817) Balance, December 31, 2021 1,025,794 123,095 26,752,600 12,306,196 9,594,600 2,472,368 Additions — — 6,800,000 3,196,000 6,800,000 408,000 Disposed — — (11,447,500) (3,922,244) — — Change in the fair value — (66,676) — (6,164,203) — (2,109,902) Balance, December 31, 2022 1,025,794 56,419 22,105,100 5,415,749 16,394,600 770,466
Schedule of changes in strategic investments	Number of Number of warrants warrants Exercise Expiry date Dec 31, 2021 Additions Exercised Dec 31, 2022 price ($) April 29, 2023 1,200,000 — — 1,200,000 0.10 June 2, 2023 4,394,600 — — 4,394,600 0.10 September 3, 2023 4,000,000 — — 4,000,000 0.61 April 20, 2024 — 6,800,000 — 6,800,000 0.60 9,594,600 6,800,000 — 16,394,600
Schedule of assumptions used in estimating fair value of the HPQ warrants	Number of warrants 6,800,000 Date of issuance April 20, 2022 Exercise price ($) 0.60 Assumptions under the Black-Scholes model: Fair value of the shares ($) 0.47 Risk-free interest rate (%) 2.47 Expected volatility (%) 107.60 Expected dividend yield – Contractual remaining life (number of months) 24 2022 2021 Number of warrants 1,200,000 4,394,600 4,000,000 6,800,000 1,200,000 4,394,600 4,000,000 Date of issuance April 29, 2020 June 2, 2020 Sept. 3, 2020 April 20, 2022 April 29, 2020 June 2, 2020 Sept. 3, 2020 Exercise price ($) 0.1 0.1 0.61 0.60 0.1 0.1 0.61 Assumptions under the Black- Scholes model: Fair value of the shares ($) 0.25 0.25 0.25 0.25 0.46 0.46 0.46 Risk-free interest rate (%) 4.03 4.03 4.03 4.03 1.22 1.22 1.22 Expected volatility (%) 80.55 73.74 76.85 74.58 89.88 94.01 110.47 Expected dividend yield – – – – – – – Contractual remaining life (in months) 4 5 8 16 16 17 20

Royalties receivable (Tables)

Royalties receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Royalties receivable [Abstract]
Schedule of royalties receivable	December 31 December 31 2022 2021 $ $ Opening balance 1,258,654 1,060,000 Accretion interest 118,290 132,809 Royalties recognized during the year 450,000 450,000 Discounting (169,158) (134,155) Amounts received during the year (250,000) (250,000) Balance at end of the year 1,407,786 1,258,654 Current portion 455,556 311,111 Non-current portion 952,230 947,543 1,407,786 1,258,654

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits
Schedule of components of deposits	December 31 December 31 2022 2021 $ $ Current portion: Suppliers 392,309 1,236,211 Security deposit on leased premises 40,241 92,241 Total 432,550 1,328,452 Non-current portion: Suppliers 7,250 1,952 Security deposit on leased premises 38,803 246,804 Total 46,053 248,756 Total 478,603 1,577,208

Property and equipment (Tables)

Property and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property and equipment.
Schedule of components and movements in property and equipment	(1) The adjustment to 89,085 , relates to loan from the Economic Development Agency of Canada, Machinery Equipment Computer and Leasehold under equipment equipment Automobiles improvements construction Total $ $ $ $ $ $ Cost Balance at December 31, 2020 549,659 1,621,899 306,164 180,901 1,940,234 4,598,857 Acquired through business combination 13,585 28,967 — — — 42,552 Additions 245,984 384,092 30,495 752,204 84,143 1,496,918 Balance at December 31, 2021 809,228 2,034,958 336,659 933,105 2,024,377 6,138,327 Additions (1) 164,059 (89,085) — 209,435 — 284,409 Assets under construction put in service — 1,065,672 — 958,705 (2,024,377) — Balance at December 31, 2022 973,287 3,011,545 336,659 2,101,245 — 6,422,736 Accumulated depreciation Balance at December 31, 2020 509,112 1,441,642 21,748 96,785 — 2,069,287 Depreciation 88,410 182,739 59,959 24,995 — 356,103 Balance at December 31, 2021 597,522 1,624,381 81,707 121,780 — 2,425,390 Depreciation 146,550 297,021 57,543 102,780 — 603,894 Balance at December 31, 2022 744,072 1,921,402 139,250 224,560 — 3,029,284 Carrying amounts Balance at December 31, 2021 211,706 410,577 254,952 811,325 2,024,377 3,712,937 Balance at December 31, 2022 229,215 1,090,143 197,409 1,876,685 — 3,393,452

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
Schedule of components and movements in right of use assets	Land and Computer building equipment Total $ $ $ Balance at January 1, 2021 3,688,315 12,685 3,701,000 Additions - business combination 477,608 — 477,608 Additions 2,157,796 — 2,157,796 Depreciation (566,182) (4,228) (570,411) Balance at December 31, 2021 5,757,537 8,457 5,765,993 Modification of lease agreements (311,421) — (311,421) Depreciation (631,600) (4,228) (635,828) Balance at December 31, 2022 4,814,516 4,229 4,818,744
Schedule of movements in lease liabilities	$ Balance at January 1, 2021 2,988,542 Addition - business acquisition 477,608 Additions - other 2,120,893 Payments (263,078) Balance at December 31, 2021 5,323,965 Modification of lease agreements 867,110 Payments (657,381) Balance at December 31, 2022 5,533,694 Current portion 2,934,236 Non-current portion 2,389,729 Balance at December 31, 2021 5,323,965 Current portion 2,672,212 Non-current portion 2,861,482 Balance at December 31, 2022 5,533,694
Schedule of amount recognized in the statement of comprehensive loss	2022 2021 $ $ Depreciation of right-of-use assets 635,828 570,411 Interest on lease liabilities 378,611 307,691 Expense related to lease payments excluded in the measurement liabilities 243,209 178,707
Schedule of maturity analysis for contractual undiscounted cash flows of lease liabilities	$ 2023 2,984,243 2024 592,719 2025 572,562 2026 474,484 2027 229,332 Thereafter 1,891,989 6,745,329

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible assets.
Schedule of components and movements in intangible assets	Production Development backlog Patents costs Total $ $ $ $ Cost Balance at December 31, 2020 — 768,392 244,871 1,013,263 Acquired through business combination 2,120,000 — — 2,120,000 Additions — 214,497 — 214,497 Write-off — (85,544) — (85,544) Balance at December 31, 2021 2,120,000 897,345 244,871 3,262,216 Additions — 208,680 — 208,680 Balance at December 31, 2022 2,120,000 1,106,025 244,871 3,470,896 Accumulated amortization Balance at December 31, 2020 — 58,125 49,524 107,649 Amortization 353,333 10,528 16,508 380,369 Balance at December 31, 2021 353,333 68,653 66,032 488,018 Amortization 848,000 13,522 16,508 878,030 Balance at December 31, 2022 1,201,333 82,175 82,540 1,366,048 Carrying amounts Balance at December 31, 2021 1,766,667 828,692 178,839 2,774,198 Balance at December 31, 2022 918,667 1,023,850 162,331 2,104,848

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts payable and accrued liabilities
Schedule of components of accounts payable and accrued liabilities	December 31 December 31 2022 2021 $ $ Accounts payable 6,065,996 5,457,259 Accrued liabilities 2,891,053 3,730,048 Sale commissions payable 1 904,724 737,364 Accounts payable to the controlling shareholder and CEO 254,097 144,506 10,115,870 10,069,177 1 Sale commissions payable relate to the costs to obtain long-term

Term loans (Tables)

Term loans (Tables)	12 Months Ended
	Dec. 31, 2022
Term loans
Schedule of components and movements of term loans	Economic Development Agency Other Term Other Term Canada Emergency Business of Canada Loan 1 Loans 2 Loans 3 Account Loan 4 Total $ $ $ $ $ Balance, December 31, 2020 75,800 36,907 — — 112,707 Assumed through business combination — — 36,520 50,000 86,520 Accretion 12,185 — — — 12,185 Payments — (12,207) (8,300) — (20,507) Balance, December 31, 2021 87,985 24,700 28,220 50,000 190,905 Additions 292,941 292,941 Discounting (89,085) — — — (89,085) Accretion 28,229 — — — 28,229 Payments — (13,083) (19,920) — (33,003) Balance, December 31, 2022 320,070 11,617 8,300 50,000 389,987 Less current portion — (11,617) (8,300) (50,000) (69,917) Balance, December 31, 2022 320,070 — — — 320,070 1 2 maturing October 23, 2023 6.95 % per 1,200 amount of $ 10,795 3 1,660 , bearing interest at 7.45 % 4 no no

Shareholders' equity (Tables)

Shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2022
Shareholders' equity
Schedule of activity in stock options	(1) 1.44 5.48 Weighted Number of average options exercise price $ Balance – December 31, 2020 9,040,000 1.57 Granted 2,970,000 4.55 Exercised (1) (3,482,000) 0.32 Forfeited (125,000) 4.41 Balance, December 31, 2021 8,403,000 3.10 Granted 2,475,000 3.55 Exercised (1) (2,440,000) 0.58 Forfeited (242,500) 4.07 Balance, December 31, 2022 8,195,500 3.96
Schedule of assumptions used in measurement of fair value of stock options	Years ended December 31, 2022 2021 Number of options granted or recognized 2,475,000 650,000 2,970,000 Exercise price ($) 3.55 3.02 4.55 Fair value of each option under the Black-Scholes pricing ($) 2.37 2.02 2.99 Assumptions under the Black-Scholes model: Fair value of the shares ($) 3.54 3.02 4.52 Risk-free interest rate (%) 2.43 3.38 1.11 Expected volatility (%) 83.17 83.15 83.00 Expected dividend yield — — — Expected life (number of months) 60 60 60
Schedule of outstanding options	(1) 3.96 . Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2021 Granted Exercised Forfeitures Dec 31, 2022 vested (1) per option Expiry date $ November 3, 2017 2,400,000 — (2,400,000) — — — 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 40,000 — (40,000) — — — 0.52 October 29, 2023 September 29, 2019 100,000 — — — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,243,000 — — (42,500) 2,200,500 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — (200,000) 50,000 37,500 4.00 October 26, 2025 April 6, 2021 550,000 — — — 550,000 410,000 8.47 April 6, 2026 June 1, 2021 200,000 — — — 200,000 100,000 6.59 June 1, 2026 June 14, 2021 100,000 — — — 100,000 50,000 6.70 June 14, 2026 October 14, 2021 100,000 — — — 100,000 30,000 5.04 October 14, 2026 December 17, 2021 1,920,000 — — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 100,000 — — — 100,000 30,000 3.61 December 30, 2026 January 3, 2022 — 450,000 — — 450,000 450,000 3.36 January 3, 2027 April 5, 2022 — 400,000 — — 400,000 40,000 2.96 April 5, 2027 June 2, 2022 — 1,500,000 — — 1,500,000 375,000 3.88 June 2, 2027 July 13, 2022 — 125,000 — — 125,000 12,500 2.14 July 13, 2027 8,403,000 2,475,000 (2,440,000) (242,500) 8,195,500 5,730,500 3.96 Number of Number of Number of stock stock stock Exercise options options options price Dec 31, 2020 Granted Exercised Forfeitures Dec 31, 2021 vested per option Expiry date $ November 3, 2017 2,420,000 — (20,000) — 2,400,000 2,400,000 0.58 November 3, 2022 July 3, 2018 300,000 — — — 300,000 300,000 0.51 July 3, 2023 October 29, 2018 70,000 — (30,000) — 40,000 40,000 0.52 October 29, 2023 September 29, 2019 200,000 — (100,000) — 100,000 100,000 0.51 September 29, 2024 January 2, 2020 100,000 — — — 100,000 100,000 0.45 January 2, 2025 July 16, 2020 2,450,000 — (82,000) (125,000) 2,243,000 1,775,500 4.41 July 16, 2025 October 26, 2020 250,000 — — — 250,000 125,000 4.00 October 26, 2025 April 6, 2021 — 550,000 — — 550,000 320,000 8.47 April 6, 2026 June 1, 2021 — 200,000 — — 200,000 50,000 6.59 June 1, 2026 June 14, 2021 — 100,000 — — 100,000 25,000 6.70 June 14, 2026 October 14, 2021 — 100,000 — — 100,000 10,000 5.04 October 14, 2026 December 17, 2021 — 1,920,000 — — 1,920,000 1,920,000 3.13 December 17, 2026 December 30, 2021 — 100,000 — — 100,000 100,000 3.61 December 30, 2026 9,040,000 2,970,000 (3,482,000) (125,000) 8,403,000 7,265,500 3.10
Schedule of activity in warrants	Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2021 Issued Exercised Expired 2022 warrant Expiry date Issuance of units – October 19, 2022 — 1,014,600 — — 1,014,600 1.75 Oct 19, 2024 — 1,014,600 — — 1,014,600 1.75 Number of Number of warrants warrants Exercise Dec 31, Dec 31, price per 2020 Issued Exercised Expired 2021 warrant Expiry date $ Issuance of units – September 28, 2018 3,448,276 — (3,448,276) — — 0.58 January 28, 2021 Issuance of units – October 19, 2018 100,000 — (100,000) — — 0.58 February 13, 2021 Issuance of units – May 15, 2019 1,355,500 — (1,355,500) — — 0.85 May 15, 2021 Issuance of units – May 28, 2019 750,000 — (750,000) — — 0.85 May 24, 2021 Issuance of units – June 19, 2019 500,000 — (500,000) — — 0.85 June 19, 2021 Issuance of units – October 25, 2019 225,000 — (225,000) — — 0.75 October 25, 2021 Issuance of units – November 10, 2020 1,677,275 — (1,672,000) (5,275) — 4.5 November 10, 2022 Issuance of warrants – November 10, 2020 — — (95,707) — — 4.5 November 10, 2022 8,056,051 — (8,146,483) (5,275) —

Supplemental disclosure of ca_2

Supplemental disclosure of cash flow information (Tables)	12 Months Ended
	Dec. 31, 2022
Supplemental disclosure of cash flow information
Summary of supplemental disclosure of cash flow information	2022 2021 $ $ Accounts receivable (985,015) (12,372,139) Costs and profits in excess of billings on uncompleted 3,871,413 (3,849,077) Inventory (988,821) (839,352) Investment tax credits receivable (19,891) 1,015,862 Royalties receivable (30,842) (65,845) Deposits 2,277,136 145,379 Contract assets (562,809) — Prepaid expenses (53,942) 39,111 Accounts payable and accrued liabilities 346,003 1,953,208 Billings in excess of costs and profits on uncompleted contracts 270,762 1,485,969 Income taxes 267,414 (99,072) 4,391,408 (12,585,956)

Net finance costs (Tables)

Net finance costs (Tables)	12 Months Ended
	Dec. 31, 2022
Net finance costs
Summary of net finance costs	2022 2021 $ $ Financial expenses Interest on term loans 3,198 87,775 Interest on lease liabilities 378,611 307,691 Interest accretion on balance due on business combination 173,350 110,204 Interest accretion on long term loans 28,229 12,185 Penalties and other interest expenses 85,644 19,324 669,032 537,179 Financial income Interest accretion on royalty receivable (118,290) (132,809) Net finance costs 550,742 404,370

Loss per share (Tables)

Loss per share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings (loss) per share
Summary of reconciliation between the number of basic and fully diluted shares outstanding	2022 2021 $ $ Weighted daily average of Common shares 170,953,374 166,645,546 Dilutive effect of stock options — — Dilutive effect of warrants — — Weighted average number of diluted shares 170,953,374 166,645,546 Number of anti-dilutive stock options and warrants excluded per share calculation 6,745,100 8,403,000

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related party transactions
Summary of total compensation to key management	2022 2021 $ $ Salaries – key management 1,204,306 3,049,501 Pension contributions 22,479 59,377 Fees – Board of Directors 157,900 187,600 Share-based compensation – officers 2,017,348 6,182,573 Share-based compensation – Board of Directors 2,293,167 2,338,650 Other benefits – key management 244,621 237,903 Total 5,939,821 12,055,604

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Financial instruments
Summary of amount denominated in foreign currency	2022 2021 $ $ Cash 2,871,062 1,714,670 Accounts receivable 13,537,912 14,465,011 Accounts payable and accrued liabilities (1,713,717) (1,023,999) Total 14,695,257 15,155,682
Summary of credit risk and credit concentration	2022 2021 % of total % of total Revenues revenues Revenues revenues $ % $ % Customer 1 5,598,653 29 7,308,191 24 Customer 2 4,314,225 23 7,019,953 23 Customer 3 — — 6,417,373 21 Customer 4 — — 3,551,900 11 Total 9,912,878 52 24,297,417 79
Summary of contractual amounts payable and maturities of financial liabilities	1 Accounts payable and accrued liabilities exclude amounts 1 Accounts payable and accrued liabilities exclude amounts Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Bank indebtedness 991,902 991,902 991,902 — — — Accounts payable and accrued liabilities 1 9,620,591 9,620,591 9,620,591 — — — Term 389,987 520,444 59,917 190,587 180,000 89,940 Balance due on business combination 3,907,775 4,137,820 2,177,800 1,960,020 — — Lease liabilities 5,533,694 6,745,329 2,984,243 1,165,281 703,816 1,891,989 20,443,949 22,016,086 15,834,453 3,315,888 883,816 1,981,929 Total Carrying contractual Less than value amount one year 2-3 years 4-5 years Over 5 years $ $ $ $ $ $ Accounts payable and accrued liabilities 1 9,586,423 9,586,423 9,586,423 — — — Term 190,905 263,232 85,731 67,561 62,823 47,117 Balance due on business combination 3,952,203 4,355,600 2,395,580 1,960,020 — — Lease liabilities 5,323,965 6,614,192 3,220,750 710,493 561,628 2,121,321 19,053,496 20,819,447 15,288,484 2,738,074 624,451 2,168,438

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income taxes
Summary of income tax expenses	2022 2021 $ $ Current tax Current year 118,378 (155,714) Deferred tax Origination and reversal of temporary differences (6,219,309) (5,095,595) Change in unrecognized deductible temporary differences 6,176,915 4,511,349 (42,394) (584,246) Income tax expense (recovery) 75,984 (739,960)
Summary of reconciliation of effective tax rate	2022 2021 $ $ Loss before income taxes (32,091,043) (39,171,899) Income tax rates 26.5 % 26.5 % Income tax recovery at the combined basic Federal and (8,504,126) (10,380,553) Permanent differences 2,165,385 5,079,805 Tax (826) 8,334 Prior year adjustment 115,118 60,533 Change in unrecognized deductible temporary differences 6,176,915 4,511,349 Other 123,518 (19,428) Income tax expense (recovery) 75,984 (739,960)
Summary of recognized deferred tax assets and liabilities	Recognized Recognized Recognized January 1, on business in profit or December January in profit or December 2021 combination 1, 2022 loss $ $ $ $ $ $ $ Non-capital losses carried forward 4,982,328 642,149 (3,919,404) 1,705,073 1,705,073 (932,730) 772,343 Strategic investments (4,919,499) — 4,262,992 (656,507) (656,507) 656,507 — Investment tax credits (273,854) — 273,854 — — — — Royalties receivable (280,900) — (52,643) (333,543) (333,543) (39,520) (373,063) Property and equipment (25,273) (2,840) (119,014) (147,127) (147,127) (8,706) (155,833) Intangibles — (559,949) 91,782 (468,167) (468,167) 224,720 (243,447) Deferred income — — (21,000) (21,000) (21,000) 21,000 — Right-of-use assets net of liabilities (188,802) — 67,679 (121,123) (121,123) 121,123 — (706,000) 79,360 584,246 (42,394) (42,394) 42,394 —
Summary of temporary differences and unused tax losses and tax credits	Assets Liabilities Net 2022 2021 2022 2021 2022 2021 $ $ $ $ $ $ Non-capital losses carried forward 772,343 1,705,073 — — 772,343 1,705,073 Strategic investments — — — (656,507) — (656,507) Royalties receivable — — (373,063) (333,543) (373,063) (333,543) Property and equipment — — (155,833) (147,127) (155,833) (147,127) Intangibles — — (243,447) (468,167) (243,447) (468,167) Deferred income — — — (21,000) — (21,000) Right-of-use assets net of liabilities — — — (121,123) — (121,123) Tax 772,343 1,705,073 (772,343) (1,747,467) — (42,394) Set off of tax (772,343) (1,705,073) 772,343 1,705,073 — — Net tax assets (liabilities) — — — (42,394) — (42,394)
Summary of amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized	December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Research and development expenses, without time limitation: 11,917,963 12,150,617 11,399,104 11,023,013 Federal research and development investment tax credits: 2029 299,881 — 299,881 — 2030 89,879 — 89,879 — 2031 223,759 — 223,759 — 2032 186,031 — 186,031 — 2033 105,216 — 105,216 — 2034 212,609 — 212,609 — 2035 488,555 — 488,555 — 2036 359,594 — 359,594 — 2037 253,885 — 253,885 — 2038 186,015 — 186,015 — 2039 340,728 — 465,535 — 2040 101,562 — 101,562 — 2041 167,461 — 359,115 — 2042 256,417 — — — 3,271,592 — 3,331,636 —
Summary of tax losses carried forward	December 31, 2022 December 31, 2021 Federal Provincial Italy Federal Provincial Italy $ $ $ $ $ $ Tax forward: 2032 2,866,759 2,866,759 — 628,948 — — 2033 2,047,643 2,047,643 — 2,047,643 1,490,639 — 2034 589,007 589,007 — 589,007 589,007 — 2035 703,664 416,827 — 703,664 416,827 — 2036 3,579,827 3,440,527 — 3,579,827 3,440,527 — 2037 1,577,876 1,568,739 — 1,577,876 1,568,739 — 2038 5,716,536 5,650,620 — 5,716,536 5,650,620 — 2039 4,772,060 4,079,919 — 4,163,315 4,079,919 — 2040 533,485 533,485 — — — — 2041 3,818,898 3,773,941 — 2,710,255 2,659,255 — 2042 16,135,868 16,140,505 — — — — Indefinite — — 908,073 — — 815,620 42,341,623 41,107,972 908,073 21,717,071 19,895,533 815,620
Summary of other deductible temporary differences, without time limitation	December 31, 2022 December 31, 2021 Federal Provincial Federal Provincial $ $ $ $ Other deductible temporary differences, Without time limitation: Right-of-use assets net of liabilities 687,896 687,896 — — Strategic investments 3,068,378 3,068,378 — — Financing costs 677,789 677,789 1,100,504 1,100,504 Intangible assets 3,460,822 3,194,890 3,712,181 3,431,133 Capital losses — — 464,768 464,768 7,894,885 7,628,953 5,277,453 4,996,405

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment information
Summary of total revenues and category of selected assets by geography	2022 2021 $ $ Brazil 162,797 1,475,608 Canada 11,933,904 7,383,884 England — 634 Germany 11,606 3,867 India 91,699 698,837 Israel 27,360 126,246 Italy 1,309,478 2,514,665 Mexico 371,668 920,818 Netherlands 112,634 — Poland 47,591 60,406 Saudi Arabia 1,511,142 7,019,953 South Africa 29,997 — Spain 22,049 1,178 United States of America 2,661,071 10,567,741 Vietnam 720,507 294,513 19,013,503 31,068,350 2022 2021 $ $ $ $ $ $ Canada India Total Canada India Total Property and equipment 3,372,356 21,096 3,393,452 3,685,974 26,963 3,712,937 Right-of-use assets 4,818,744 — 4,818,744 5,765,993 — 5,765,993 Intangible assets 2,104,848 — 2,104,848 2,774,198 — 2,774,198 Goodwill 2,660,607 — 2,660,607 2,660,607 — 2,660,607 12,956,555 21,096 12,977,651 14,886,772 26,963 14,913,735

Going concern (Details)

Going concern (Details) - CAD ($)		1 Months Ended	12 Months Ended
	Mar. 08, 2023	Oct. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Going concern [abstract]
Deficit			$ (93,384,858)	$ (61,217,831)
Working capital			1,650,709	14,006,785
Cash and cash equivalents.			3,445,649	12,202,513	$ 18,104,899
Private Placement			1,318,980
Allowance for credit losses			5,023,283	520,000
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from private placement		$ 1,318,980	$ 1,318,980	$ 0
Potential Ordinary Share Transactions [Member]
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from private placement	$ 5,000,000

Significant accounting polici_4

Significant accounting policies - (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) Item	Dec. 31, 2021 CAD ($)
Significant accounting policies [Abstract]
Company's contribution to DPSP | $
Number of CGUs identified for testing non-financial assets for impairment | Item	1

Significant accounting polici_5

Significant accounting policies (Estimated useful life of property, plant and equipment) (Details)	12 Months Ended
	Dec. 31, 2022
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_6

Significant accounting policies (Estimated useful life of intangible assets) (Details)	12 Months Ended
	Dec. 31, 2022
Production backlog
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	30 months
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

Business combination (Narrative

Business combination (Narrative) (Details) - CAD ($)		12 Months Ended
	Aug. 11, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about business combination [line items]
Interest accretion on balance due on business combination		$ 173,350	$ 110,204
Allowance for expected credit losses		4,693,283	520,000	$ 0
Pyro Green-Gas And Subsidiaries
Disclosure of detailed information about business combination [line items]
Maximum purchase price consideration in Cash	$ 4,355,600
Settlement of pre-existing loan receivable from Pyro Green-Gas	$ 1,744,000,000,000	1,744,400
Expected period for completion of specified milestones by Pyro Green-Gas	30 months
Trade receivables recognized		807,946
Allowance for doubtful accounts recognized		3,255,000,000,000
Goodwill not expected to be deductible for tax purposes		2,660,607,000,000
Recognized revenue of Pyro Green-Gas			6,800,090,000,000
Acquisition-related costs			101,157
Consideration paid at closing and continent consideration	$ 3,841,999	3,842,000
Interest accretion on balance due on business combination		173,350	$ 110,204
Discount rate	8%
Allowance for expected credit losses		$ 512,592

Business combination (Schedule

Business combination (Schedule of final allocation of the purchase price) (Details) - Pyro Green-Gas And Subsidiaries - CAD ($)	Dec. 31, 2022	Aug. 11, 2021
Total consideration
Consideration paid at closing	$ 1
Contingent consideration	3,841,999
Consideration paid at closing and continent consideration	3,842,000	$ 3,841,999
Settlement of pre-existing loan receivable from Pyro Green-Gas	1,744,400	$ 1,744,000,000,000
Total consideration	5,586,400
Net assets acquired
Current assets	5,186,086
ROU asset	477,608
Property and equipment	42,552
Intangible assets and Goodwill	4,780,607
Deferred income tax asset	79,360
Current liabilities	(4,507,907)
Non-current liabilities	(471,906)
Net assets acquired	$ 5,586,400

Revenues (Narrative) (Details)

Revenues (Narrative) (Details) - CAD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Disclosure of performance obligations [line items]
Percentage of royalty on sales		10%
Intellectual properties [member]
Disclosure of performance obligations [line items]
Non-refundable fee for intellectual property	$ 3,300,000,000,000	$ 3,600,000,000,000
Transaction price allocated to unsatisfied contracts from sale of intellectual property		$ 26,741,550	$ 34,258,148
Expected period for revenue to be recognized		3 years
2023
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		$ 50,000
2024
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		100,000
2025
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		150,000
2026
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts		$ 200,000

Revenues (Schedule of revenues

Revenues (Schedule of revenues by product line) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	$ 19,013,503	$ 31,068,350
High purity metallurgical grade silicon & solar grade silicon from quartz (PUREVAP)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	6,272,697	6,138,111
Aluminium and zinc dross recovery (DROSRITE)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	1,912,807	7,940,771
Development and support related to systems supplied to the U.S. Navy
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	1,288,356	7,522,809
Torch related sales
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	5,558,210	2,084,511
Biogas upgrading and pollution controls
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	3,347,443	6,800,090
Other sales and services
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers by product line	$ 633,990	$ 582,058

Revenues (Schedule of revenue_2

Revenues (Schedule of revenues by recognition method) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	$ 19,013,503	$ 31,068,350
Revenue	19,013,503	31,068,350
Intellectual properties [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	3,600,000	3,300,000
Royalty [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	280,842	315,846
Sales of goods under long-term contracts recognized over time [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	13,997,163	25,918,594
Sales of goods at point of time [member]
Disclosure Of Disaggregation Of Revenue By Recognition Method [Line Items]
Revenue from contracts with customers	$ 1,135,498	$ 1,533,910

Cash and cash equivalents (Narr

Cash and cash equivalents (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Proceeds from borrowings	$ 292,941	$ 0
Restricted cash and cash equivalents	$ 0	$ 0
Maximum
Disclosure of financial assets [line items]
Percentage of Interest on Investments	0.86%
Minimum
Disclosure of financial assets [line items]
Percentage of Interest on Investments	0.08%

Cash and cash equivalents (Sche

Cash and cash equivalents (Schedule of cash and cash equivalents) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [Abstract]
Restrictions on cash and cash equivalents	$ 0	$ 0
Cash	3,445,649	3,568,561
Guaranteed investment certificates	0	8,633,952
Cash and cash equivalents	$ 3,445,649	$ 12,202,513	$ 18,104,899

Accounts receivable (Narrative)

Accounts receivable (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for expected credit losses	$ 4,693,283	$ 520,000	$ 0
Allowance for credit loss, recognized during period	4,150,000	512,592
Carrying amount	18,624,631	17,639,616
Other trade receivables	$ 8,958,728	9,887,011
Expected credit loss rate	2%
One specific customer
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for credit loss, recognized during period	$ 3,765,000,000,000
Carrying amount	$ 9,045,231,000,000	12,810,231,000,000
1 - 30 days
Disclosure Of Trade And Other Receivables [Line Items]
Expected credit loss rate	1%
31 - 60 days
Disclosure Of Trade And Other Receivables [Line Items]
Expected credit loss rate	2%
61 - 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Expected credit loss rate	3%
Greater than 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for expected credit losses	$ 4,693,283	$ 520,000
Allowance for expected credit loss included through business combination	$ 543,283
Expected credit loss rate	10%

Accounts receivable (Schedule o

Accounts receivable (Schedule of accounts receivable) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	$ 22,697,242	$ 17,038,913
Holdback Receivable	1,536,115	974,878
Other receivables1	240,560	270,536
Sales tax receivable	380,112	850,167
Accounts receivable	18,624,631	17,639,616
Allowance for expected credit losses	4,693,283	520,000	$ 0
Utilisation Allowance Account For Credit Losses Of Financial Assets	4,150,000	512,592
Current
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	6,578,269	1,919,786
1 - 30 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	15,959	32,028
31 - 60 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	57,944	7,006,652
61 - 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	718,239	788,330
Greater than 90 days
Disclosure Of Trade And Other Receivables [Line Items]
Total trade accounts receivable	13,790,716	6,317,239
Allowance for expected credit losses	4,693,283	$ 520,000
Allowance for expected credit loss included through business combination	$ 543,283

Accounts receivable (Schedule_2

Accounts receivable (Schedule of allowance for credit losses) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable [Abstract]
Loss allowance	$ 520,000	$ 0
Loss recognized during the year	4,150,000	512,592
Foreign exchange	23,283	7,408
Loss allowance	$ 4,693,283	$ 520,000

Costs and profits in excess o_2

Costs and profits in excess of billings on uncompleted contracts (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) Item	Dec. 31, 2021 CAD ($) Item	Dec. 31, 2020 CAD ($)
Costs and profits in excess of billings on uncompleted contracts [Abstract]
Number of contracts held | Item	18	14
Amount of billings on contracts	$ 10,475,299	$ 16,676,700
Cumulative revenue	11,856,596	21,599,410
Changes in the costs and profits in excess of billings on uncompleted contracts	4,164,109	983,891
Changes due to measurement of progress on uncompleted contracts	622,696	4,832,968
Current Costs And Profits In Excess Of Billings On Uncompleted Contracts	1,051,297	4,922,710
Disclosure of financial assets [line items]
Allowance for expected credit losses	$ 4,693,283	520,000	$ 0
Expected credit loss rate	2%
Maximum
Disclosure of financial assets [line items]
Credit loss rate	50%
Minimum
Disclosure of financial assets [line items]
Credit loss rate	25%
Uncompleted contracts
Disclosure of financial assets [line items]
Allowance for expected credit losses	$ 330,000

Investment tax credits (Narrati

Investment tax credits (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	$ 169,434	$ 202,472
Investment Tax Credits Earned in Prior Years		(706,000)
Research and development, net [note 12]	2,317,973	2,535,987
Cost of Sales and Services
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	70,258	148,695
Research and Development Expense
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	69,176	684,709
Research and Development Expenses Gross	2,783,450	2,000,853
Government Grants, Investment Tax Credit	296,043	149,575
Research and development, net [note 12]	2,317,973	2,535,987
Selling General and Administrative Expenses
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	30,000	32,486
SR&ED
Disclosure of attribution of expenses by nature to their function [line items]
Investment Tax Credits	$ 169,434	$ 684,709

Strategic investments (Narrativ

Strategic investments (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Payments for purchase of investments	$ 3,604,000	$ 10,588,857
Number of instruments exercised	0
Proceeds from exercise of warrants	$ 0	13,085,197
Gain From Initial Recognition Of Warrants Deferred	$ 280,926	$ 510,573
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Number of instruments purchased	6,800,000	8,268,000
Payments for purchase of investments	$ 3,196,000	$ 8,070,109
Number of instruments disposed	(11,447,500)	(12,755,600)
Decrease in investments through disposals	$ 3,922,244	$ 14,252,732
Gain on disposal of investments		$ 9,893,900
Number of instruments exercised		16,250,000
Proceeds from exercise of warrants		$ 2,518,750
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Number of instruments purchased	6,800,000	0
Payments for purchase of investments	$ 408,000	$ 0
Number of instruments disposed	0	0
Decrease in investments through disposals	$ 0	$ 0
Number of instruments exercised		(16,250,000)
Gain From Initial Recognition Of Warrants Deferred		$ 9,181,250
HPQ Silicon Resources Inc.
Disclosure of detailed information about financial instruments [line items]
Percentage of ownership interest held	9.82%	9.64%
Losses on disposals of investments	$ 225,527

Strategic investments (Schedule

Strategic investments (Schedule of components of strategic investments) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Strategic investments	$ 6,242,634	$ 14,901,659
Beauce Gold Fields ("BGF") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Strategic investments	56,419	123,095	$ 123,095
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Disclosure of detailed information about financial instruments [line items]
Strategic investments	5,415,749	12,306,196	16,489,220
HPQ warrants - level 3
Disclosure of detailed information about financial instruments [line items]
Strategic investments	$ 770,466	$ 2,472,368	$ 23,379,435

Strategic investments (Schedu_2

Strategic investments (Schedule of changes in strategic investments) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Quantity
Number of warrants, outstanding, beginning balance	9,594,600
Number of instruments exercised	0
Number of warrants, outstanding, ending balance	16,394,600	9,594,600
Amount
Beginning balance	$ 14,901,659
Additions	3,604,000	$ 10,588,857
Ending balance	$ 6,242,634	$ 14,901,659
Beauce Gold Fields ("BGF") shares - level 1
Quantity
Number of warrants, outstanding, beginning balance	1,025,794	1,025,794
Additions	0	0
Number of instruments exercised		0
Disposed	0	0
Change in the fair value	0	0
Number of warrants, outstanding, ending balance	1,025,794	1,025,794
Amount
Beginning balance	$ 123,095	$ 123,095
Additions	0	0
Exercised		0
Disposed	0	0
Change in the fair value	(66,676)	0
Ending balance	$ 56,419	$ 123,095
HPQ Silicon Resources Inc. ("HPQ") shares - level 1
Quantity
Number of warrants, outstanding, beginning balance	26,752,600	14,990,200
Additions	6,800,000	8,268,000
Number of instruments exercised		16,250,000
Disposed	11,447,500	12,755,600
Change in the fair value	0	0
Number of warrants, outstanding, ending balance	22,105,100	26,752,600
Amount
Beginning balance	$ 12,306,196	$ 16,489,220
Additions	3,196,000	8,070,109
Exercised		11,700,000
Disposed	(3,922,244)	(14,252,732)
Change in the fair value	(6,164,203)	(9,700,401)
Ending balance	$ 5,415,749	$ 12,306,196
HPQ warrants - level 3
Quantity
Number of warrants, outstanding, beginning balance	9,594,600	25,844,600
Additions	6,800,000	0
Number of instruments exercised		(16,250,000)
Disposed	0	0
Change in the fair value	0	0
Number of warrants, outstanding, ending balance	16,394,600	9,594,600
Amount
Beginning balance	$ 2,472,368	$ 23,379,435
Additions	408,000	0
Exercised		(9,181,250)
Disposed	0	0
Change in the fair value	(2,109,902)	(11,725,817)
Ending balance	$ 770,466	$ 2,472,368

Strategic investments (Details

Strategic investments (Details and activity of the HPQ warrants) (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	9,594,600
Addition	6,800,000
Exercised	0
Number of warrants, outstanding, ending balance	16,394,600
April 29, 2023
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	1,200,000
Addition	0
Exercised	0
Number of warrants, outstanding, ending balance	1,200,000
Exercise price ($) | $ / shares	$ 0.10
June 2, 2023
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	4,394,600
Addition	0
Exercised	0
Number of warrants, outstanding, ending balance	4,394,600
Exercise price ($) | $ / shares	$ 0.10
September 3, 2023
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	4,000,000
Addition	0
Exercised	0
Number of warrants, outstanding, ending balance	4,000,000
Exercise price ($) | $ / shares	$ 0.61
August 20, 2024
Disclosure of detailed information about financial instruments [line items]
Number of warrants, outstanding, beginning balance	0
Addition	6,800,000
Exercised	0
Number of warrants, outstanding, ending balance	6,800,000
Exercise price ($) | $ / shares	$ 0.60

Strategic investments (Schedu_3

Strategic investments (Schedule of assumptions used in estimating fair value of the HPQ warrants) (Details)	Dec. 31, 2022 Item $ / shares shares	Apr. 20, 2022 Item $ / shares shares	Dec. 31, 2021 Item $ / shares shares
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	16,394,600		9,594,600
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	$ 0.1		$ 0.1
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25		0.46
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03		1.22
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	80.55		89.88
HPQ warrants issued on April 29, 2020 | At fair value | Black-Scholes option pricing model | Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4		16
HPQ warrants issued on June 2, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	4,394,600		4,394,600
Exercise price ($) | $ / shares	$ 0.1		$ 0.1
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25		0.46
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03		1.22
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	73.74		94.01
HPQ warrants issued on June 2, 2020 | At fair value | Black-Scholes option pricing model | Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	5		17
HPQ warrants issued on Sept. 3, 2020
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	4,000,000	6,800,000	4,000,000
Exercise price ($) | $ / shares	$ 0.61	$ 0.60	$ 0.61
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Fair value of the shares ($)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.25	0.47	0.46
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Risk free interest rate (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	4.03	2.47	1.22
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Expected volatility (%)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	76.85	1.0760	110.47
HPQ warrants issued on Sept. 3, 2020 | At fair value | Black-Scholes option pricing model | Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	8	24	20
HPQ warrants issued on April 20, 2022
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Number of warrants | shares	6,800,000
Exercise price ($) | $ / shares	$ 0.60
HPQ warrants issued on April 20, 2022 | 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	0.25
HPQ warrants issued on April 20, 2022 | 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	4.03
HPQ warrants issued on April 20, 2022 | 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	74.58
HPQ warrants issued on April 20, 2022 | At fair value | Black-Scholes option pricing model | Contractual remaining life (in months)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	16

Royalties receivable (Narrative

Royalties receivable (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2016	Nov. 03, 2020
Disclosure of performance obligations [line items]
Percentage of royalty on net sales	10%
Royalties recognized during the year	$ 450,000	$ 450,000
Discounting rate for royalties	12.50%	12.50%
Derivative, fair value
Noncurrent Royalties Receivable	1,407,786	$ 1,258,654	$ 1,060,000
Receipts from royalties, fees, commissions and other revenue	$ 250,000	250,000
HPQ Nano Silicon Powders Inc. | Conversion of future royalties to equity stake
Disclosure of performance obligations [line items]
Proportion Of Ownership Interest Held	50%
HPQ Silica Polvere Inc. | Conversion of future royalties to equity stake
Disclosure of performance obligations [line items]
Proportion Of Ownership Interest Held	50%
HPQ 2016 Contract
Disclosure of performance obligations [line items]
Transaction price received				$ 1,000,000
Percentage of royalty on net sales	10%
Royalties recognized during the year	$ 250,000	250,000
Receipts from royalties, fees, commissions and other revenue	$ 250,000	200,000
HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price received		3,300,000	$ 2,400,000
Percentage of royalty on net sales	10%
Royalties recognized during the year	$ 200,000	200,000
Receipts from royalties, fees, commissions and other revenue	$ 50,000
HPQ Polvere contract
Disclosure of performance obligations [line items]
Percentage of royalty on net sales	10%
Less than one year | HPQ 2016 Contract
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
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	50,000
Less than one year | HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	50,000
Later Than One Year And Not Later Than Two Years [Member] | HPQ 2016 Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	250,000
Later Than One Year And Not Later Than Two Years [Member] | HPQ Nano Contract
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
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	150,000
Later Than Three Years And Not Later Than Four Years [Member] | HPQ Nano Contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	200,000
Later Than Three Years And Not Later Than Four Years [Member] | HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	100,000
2025 | HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	150,000
2026 | HPQ Polvere contract
Disclosure of performance obligations [line items]
Transaction price allocated to unsatisfied contracts from sale of intellectual property	$ 200,000

Royalties receivable (Schedule

Royalties receivable (Schedule of royalties receivable) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Royalties receivable [Abstract]
Opening balance	$ 1,258,654	$ 1,060,000
Accretion interest	118,290	132,809
Royalties recognized during the year	450,000	450,000
Discounting	(169,158)	(134,155)
Amounts received during the year	(250,000)	(250,000)
Balance at end of the year	1,407,786	1,258,654
Current portion	455,556	311,111
Non Current Portion Of Royalties Receivable	$ 952,230	$ 947,543

Deposits (Schedule of component

Deposits (Schedule of components of deposits) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Current portion:
Suppliers	$ 392,309	$ 1,236,211
Security deposit on leased premises	40,241	(92,241)
Total current	432,550	1,328,452
Non-current portion:
Suppliers	7,250	1,952
Security deposit on leased premises	38,803	246,804
Total non-current	46,053	248,756
Total Deposits	$ 478,603	$ 1,577,208

Property and equipment (Schedul

Property and equipment (Schedule of components and movements in property and equipment) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 3,712,937
Additions	867,110	$ 2,120,893
Ending balance	3,393,452	3,712,937
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,138,327	4,598,857
Acquired through business combination		42,552
Additions	284,409	1,496,918
Ending balance	6,422,736	6,138,327
Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(2,425,390)	(2,069,287)
Depreciation	603,894	356,103
Ending balance	(3,029,284)	(2,425,390)
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	211,706
Ending balance	229,215	211,706
Computer equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	809,228	549,659
Acquired through business combination		13,585
Additions	164,059	245,984
Ending balance	973,287	809,228
Computer equipment | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(597,522)	(509,112)
Depreciation	146,550	88,410
Ending balance	(744,072)	(597,522)
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	410,577
Ending balance	1,090,143	410,577
Machinery and equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,034,958	1,621,899
Acquired through business combination		28,967
Additions		384,092
Adjustment To Additions	89,085
Assets under construction put in service		1,065,672
Ending balance	3,011,545	2,034,958
Machinery and equipment | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,624,381)	(1,441,642)
Depreciation	297,021	182,739
Ending balance	(1,921,402)	(1,624,381)
Automobile
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	254,952
Ending balance	197,409	254,952
Automobile | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	336,659	306,164
Acquired through business combination		0
Additions	0	30,495
Ending balance	336,659	336,659
Automobile | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(81,707)	(21,748)
Depreciation	57,543	59,959
Ending balance	(139,250)	(81,707)
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	811,325
Ending balance	1,876,685	811,325
Leasehold improvements | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	933,105	180,901
Acquired through business combination		0
Additions	209,435	752,204
Assets under construction put in service		958,705
Ending balance	2,101,245	933,105
Leasehold improvements | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(121,780)	(96,785)
Depreciation	102,780	24,995
Ending balance	(224,560)	(121,780)
Construction in progress
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,024,377
Ending balance	0	2,024,377
Construction in progress | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,024,377	1,940,234
Acquired through business combination		0
Additions	0	84,143
Assets under construction put in service		(2,024,377)
Ending balance	0	2,024,377
Construction in progress | Accumulated depreciation and amortisation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	0	0
Depreciation	0	0
Ending balance	$ 0	$ 0

Leases (Narrative) (Details)

Leases (Narrative) (Details) - CAD ($)			12 Months Ended
	Sep. 01, 2022	Jan. 01, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Prepayment of rent					$ 1,178,530
Remeasurement of lease liabilities			$ (311,421)
Percentage of discount rate used for remeasurement of lease liabilities.	8.60%	4%
Right-of-use assets			4,818,744	$ 5,765,993	3,701,000
Lease liabilities			5,533,694	5,323,965	2,988,542
Expense related to lease payments excluded in the measurement of lease liabilities			243,209	178,707
Lease reimbursement amount					$ 1,070,264
Increase (decrease) in lease liability	$ (203,154)	$ 1,070,264
Decrease in right-of-use assets	(203,154)	$ (108,267)
Lease deposit amount	$ 275,000
Trust beneficially owned by the controlling shareholder and CEO
Disclosure of quantitative information about right-of-use assets [line items]
Prepayment of rent			$ 1,178,530
Percentage of discount rate used for remeasurement of lease liabilities.			4%
Right-of-use assets			$ 680,980	1,107,131
Lease liabilities			$ 799,090

Leases (Schedule of components

Leases (Schedule of components and movements in right of use assets) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 5,765,993	$ 3,701,000
Modification of lease agreements	(311,421)
Additions - business combination		477,608
Additions		2,157,796
Depreciation	(635,828)	(570,411)
Ending balance	4,818,744	5,765,993
Land and building
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	5,757,537	3,688,315
Modification of lease agreements	(311,421)
Additions - business combination		477,608
Additions		2,157,796
Depreciation	(631,600)	(566,182)
Ending balance	4,814,516	5,757,537
Computer equipment
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	8,457	12,685
Modification of lease agreements	0
Additions - business combination		0
Additions		0
Depreciation	(4,228)	(4,228)
Ending balance	$ 4,229	$ 8,457

Leases (Schedule of movements i

Leases (Schedule of movements in lease liabilities) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Beginning balance	$ 5,323,965	$ 2,988,542
Addition - business acquisition	867,110	477,608
Additions	867,110	2,120,893
Payments	(657,381)	(263,078)
Ending balance	5,533,694	5,323,965
Current portion	2,672,212	2,934,236
Non-current portion	$ 2,861,482	$ 2,389,729

Leases (Schedule of amount reco

Leases (Schedule of amount recognized in the statement of comprehensive loss) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Depreciation of right-of-use assets	$ 635,828	$ 570,411
Interest on lease liabilities	378,611	307,691
Expense related to lease payments excluded in the measurement of lease liabilities	$ 243,209	$ 178,707

Leases (Schedule of maturity an

Leases (Schedule of maturity analysis for contractual undiscounted cash flows of lease liabilities) (Details)	Dec. 31, 2022 CAD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	$ 6,745,329
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	2,984,243
Later Than One Year And Not Later Than Two Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	592,719
2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	572,562
Later Than Three Years And Not Later Than Four Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	474,484
4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	229,332
Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Gross lease liabilities	$ 1,891,989

Intangible assets (Schedule of

Intangible assets (Schedule of components and movements in intangible assets) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 2,774,198
Acquired through business combination	867,110	$ 477,608
Ending balance	2,104,848	2,774,198
Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,262,216	1,013,263
Acquired through business combination		2,120,000
Additions	208,680	214,497
Write-off		(85,544)
Ending balance	3,470,896	3,262,216
Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(488,018)	(107,649)
Amortization	878,030	380,369
Ending balance	(1,366,048)	(488,018)
Production backlog
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,766,667
Ending balance	918,667	1,766,667
Production backlog | Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	2,120,000	0
Acquired through business combination		2,120,000
Additions	0	0
Write-off		0
Ending balance	2,120,000	2,120,000
Production backlog | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(353,333)	0
Amortization	848,000	353,333
Ending balance	(1,201,333)	(353,333)
Patents
Disclosure of detailed information about intangible assets [line items]
Beginning balance	828,692
Ending balance	1,023,850	828,692
Patents | Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	897,345	768,392
Acquired through business combination		0
Additions	208,680	214,497
Write-off		(85,544)
Ending balance	1,106,025	897,345
Patents | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(68,653)	(58,125)
Amortization	13,522	10,528
Ending balance	(82,175)	(68,653)
Development costs
Disclosure of detailed information about intangible assets [line items]
Beginning balance	178,839
Ending balance	162,331	178,839
Development costs | Cost
Disclosure of detailed information about intangible assets [line items]
Beginning balance	244,871	244,871
Acquired through business combination		0
Additions	0	0
Write-off		0
Ending balance	244,871	244,871
Development costs | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(66,032)	(49,524)
Amortization	16,508	16,508
Ending balance	$ (82,540)	$ (66,032)

Goodwill (Narrative) (Details)

Goodwill (Narrative) (Details) - Goodwill [member] - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]
Discount rate	12.50%	8%
Terminal growth rate	2%	2%
Impairment loss	$ 0

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Schedule of components of accounts payable and accrued liabilities) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Trade And Other Current Payables [Line Items]
Accounts payable	$ 6,065,996	$ 5,457,259
Accrued liabilities	2,891,053	3,730,048
Sale commissions payable	904,724	737,364
Accounts payable to the controlling shareholder and CEO	254,097	144,506
Accounts payable and accrued liabilities [note 19]	$ 10,115,870	$ 10,069,177

Billings in excess of costs a_2

Billings in excess of costs and profits on uncompleted contracts (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Billings in excess of costs and profits on uncompleted contracts
Amounts of payments to date received on contracts in progress.	$ 37,374,909	$ 21,834,137
Payments to date received on contracts in progress	47,045,902	31,234,368
Revenue that was included in contract liability balance at beginning of period	2,416,229	6,268,910
Increase through cash received excluding amounts recognized as revenue	$ 2,686,991	$ 9,076,169

Term loans (Narrative) (Details

Term loans (Narrative) (Details)		12 Months Ended
	Mar. 05, 2020 CAD ($) Item	Dec. 31, 2023	Dec. 31, 2022 CAD ($)
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			3%
Machinery and equipment | Cost
Disclosure of detailed information about borrowings [line items]
Reduction of the property and equipment			$ 89,085
EDC Loan
Disclosure of detailed information about borrowings [line items]
Repayable Contribution Agreement Maximum Amount	$ 450,000
Notional amount			$ 292,941
Number of equal monthly instalments for repayment | Item	60
Repayment period	24 months
Effective interest (as a percent)			8%
Other Term Loans, two
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			7.45%
Monthly instalment amount			$ 1,660
Canada Emergency Business Account Loan
Disclosure of detailed information about borrowings [line items]
Interest rate per annum (as a percent)			0%
Minimum repayment amount, if repaid by December 2023			$ 0
Canada Emergency Business Account Loan | Forecast [Member]
Disclosure of detailed information about borrowings [line items]
Repayment period		24 months
Interest rate per annum (as a percent)		5%

Term loans (Schedule of compone

Term loans (Schedule of components and movements of term loans) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 190,905	$ 112,707
Assumed through business combination		86,520
Additions	292,941
Discounting	(89,085)
Accretion	28,229	12,185
Payments	(33,003)	(20,507)
Ending balance	389,987	190,905
Less current portion	(69,917)	(83,004)
Non-current portion of non-current borrowings	$ 320,070	107,901
Interest rate	3%
EDC Loan
Disclosure of detailed information about borrowings [line items]
Beginning balance	$ 87,985	75,800
Assumed through business combination		0
Additions	292,941
Discounting	(89,085)
Accretion	28,229	12,185
Payments	0	0
Ending balance	320,070	87,985
Less current portion	0
Non-current portion of non-current borrowings	320,070
Other Term Loans, one
Disclosure of detailed information about borrowings [line items]
Beginning balance	24,700	36,907
Assumed through business combination		0
Discounting	0
Accretion	0	0
Payments	(13,083)	(12,207)
Ending balance	11,617	24,700
Less current portion	(11,617)
Non-current portion of non-current borrowings	$ 0
Interest rate	6.95%
Monthly instalment amount	$ 1,200
Carrying amount of automobile pledged as security	10,795
Other Term Loans, two
Disclosure of detailed information about borrowings [line items]
Beginning balance	28,220	0
Assumed through business combination		36,520
Discounting	0
Accretion	0	0
Payments	(19,920)	(8,300)
Ending balance	8,300	28,220
Less current portion	(8,300)
Non-current portion of non-current borrowings	$ 0
Interest rate	7.45%
Monthly instalment amount	$ 1,660
Canada Emergency Business Account Loan
Disclosure of detailed information about borrowings [line items]
Beginning balance	50,000	0
Assumed through business combination		50,000
Discounting	0
Accretion	0	0
Payments	0	0
Ending balance	50,000	$ 50,000
Less current portion	(50,000)
Non-current portion of non-current borrowings	0
Minimum repayment amount, if repaid by December 2023	$ 0
Interest rate	0%

Shareholders' equity (Narrative

Shareholders' equity (Narrative) (Details)													1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2022 CAD ($) shares $ / shares	Oct. 19, 2022 CAD ($) $ / shares shares	Jul. 03, 2022 shares $ / shares	Jun. 02, 2022 shares $ / shares	Apr. 05, 2022 shares $ / shares	Jan. 03, 2022 shares $ / shares	Dec. 30, 2021 shares $ / shares	Dec. 17, 2021 shares $ / shares	Oct. 14, 2021 shares $ / shares	Jun. 14, 2021 shares $ / shares	Jun. 01, 2021 shares $ / shares	Apr. 06, 2021 shares $ / shares	Oct. 31, 2022 CAD ($)	Mar. 30, 2023 $ / shares	Dec. 31, 2022 CAD ($) shares months $ / shares	Dec. 31, 2021 CAD ($) shares $ / shares	Feb. 28, 2022 shares	Jan. 31, 2021 shares	Dec. 31, 2020 shares $ / shares
Disclosure of classes of share capital [line items]
Gross proceeds													$ 1,318,980		$ 1,318,980	$ 0
Exercise price of common share purchase warrant | $ / shares	$ 1.75														$ 1.75
Number of options exercised | shares															2,440,000	3,482,000
Number of warrants exercised | shares															0	8,146,483
Net proceeds from exercise of options															$ 1,412,799	$ 1,109,818
Proceeds from issuance of shares upon exercise of warrants															0	13,085,197
Ascribed value from contributed surplus															$ (1,412,799)	(1,109,818)
Equity component allocated to share capital																$ 13,085,197
Number of Class A common shares authorized to be repurchased | shares																	7,500,000	5,000,000
Number of Class A common shares repurchased and cancelled | shares															0	840,094
Weighted average share price of Class A common shares | $ / shares																$ 4.96
Total cash consideration for repurchase and cancellation of Class A common shares															$ 0	$ 4,183,617
Commission for repurchase and cancellation of Class A common shares																16,678
Excess of total consideration over the carrying amount of Class A common shares																$ 4,183,617
Percentage of total share capital that can be granted as stock options per person															5%
Number of options granted or recognized | shares				1,500,000			100,000			100,000	200,000				2,475,000	2,970,000
Exercise price of stock options granted | $ / shares	$ 1.03			$ 3.88		$ 3.36	$ 3.61			$ 6.70	$ 6.59	$ 8.47			$ 3.55	$ 4.55
Number of options that will vest | shares										100,000	200,000	250,000
Fair value of stock options		$ 1,095,780
Share-based compensation															$ 5,538,463	$ 9,762,745
Stock-based compensation expense to be amortized	$ 3,184,866														3,184,866	2,719,354
Term of the stock options granted	5 years			5 years		5 years
Net proceeds from exercise of warrants																$ 12,396,107
Fair value of stock options per share | $ / shares		$ 1.08												$ 2.02	$ 2.37	$ 2.99
Weighted average exercise price of share options outstanding in share-based payment arrangement | $ / shares	$ 3.96														$ 3.96	$ 3.10			$ 1.57
Number of share options outstanding in share-based payment arrangement | shares	8,195,500														8,195,500	8,403,000			9,040,000
Warrants	$ 223,200	$ 223,200													$ 223,200	$ 0
At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage				25%						25%	25%	30%
At the date of the grant | Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												10%
At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25%						25%	25%	35%
At the first anniversary of the date of grant | Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												20%
At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25%						25%	25%	35%
At the second anniversary of the date of grant | Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												30%
At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage				25%						25%	25%
At the third anniversary of the date of grant | Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Vesting percentage												40%
Consultants
Disclosure of classes of share capital [line items]
Percentage of total share capital that can be granted as stock options per person															2%
Employees
Disclosure of classes of share capital [line items]
Number of options granted or recognized | shares			125,000		400,000							100,000			975,000
Exercise price of stock options granted | $ / shares			$ 2.14		$ 2.96										$ 1.03
Number of options that will vest | shares															975,000
Term of the stock options granted			5 years		5 years							5 years			5 years
Employees | Vesting of remaining 100,000 stock options
Disclosure of classes of share capital [line items]
Number of options that will vest | shares												100,000
Employees | At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage			10%		10%										10%
Employees | At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage			20%		20%										20%
Employees | At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage			30%		30%										30%
Employees | At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage			40%		40%										40%
Member of Board of Director
Disclosure of classes of share capital [line items]
Number of options granted or recognized | shares	500,000			900,000		300,000									650,000
Exercise price of stock options granted | $ / shares															$ 3.02
Term of stock options granted | months															60
Number of options that will vest | shares												200,000
Term of the stock options granted							5 years				5 years
Member of Board of Director, One
Disclosure of classes of share capital [line items]
Number of options granted or recognized | shares												100,000
Member of Board of Director, Two
Disclosure of classes of share capital [line items]
Number of options granted or recognized | shares												200,000
President & Chief Executive Officer
Disclosure of classes of share capital [line items]
Number of options granted or recognized | shares	150,000			600,000		150,000		1,920,000				150,000
Exercise price of stock options granted | $ / shares								$ 3.13
Term of the stock options granted								5 years
Expenses related to stock options granted															$ 453,204
Chief Financial Officer
Disclosure of classes of share capital [line items]
Number of options granted or recognized | shares									100,000
Exercise price of stock options granted | $ / shares									$ 5.04
Number of options that will vest | shares									100,000
Term of the stock options granted									5 years
Chief Financial Officer | At the date of the grant
Disclosure of classes of share capital [line items]
Vesting percentage									10%
Chief Financial Officer | At the first anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage									20%
Chief Financial Officer | At the second anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage									30%
Chief Financial Officer | At the third anniversary of the date of grant
Disclosure of classes of share capital [line items]
Vesting percentage									40%
Officer
Disclosure of classes of share capital [line items]
Term of the stock options granted										5 years
Contributed Surplus [Member]
Disclosure of classes of share capital [line items]
Ascribed value from contributed surplus															870,558	364,000
Equity component allocated to share capital																0
Excess of total consideration over the carrying amount of Class A common shares																0
Deficit [Member]
Disclosure of classes of share capital [line items]
Ascribed value from contributed surplus															$ 0	0
Equity component allocated to share capital																0
Excess of total consideration over the carrying amount of Class A common shares																$ 3,778,619
Bought-deal short form prospectus offering
Disclosure of classes of share capital [line items]
Number of compensation options | shares															191,414
Proceeds from exercise of compensation options															$ 689,090
Non-brokered private placement
Disclosure of classes of share capital [line items]
Number of units issued | shares		1,014,600
Issuance price per unit | $ / shares		$ 1.30
Gross proceeds		$ 1,318,980
Number of common shares that each unit entitles | shares		1
Number of common shares that each common share purchase warrant entitles | shares		1
Exercise price of common share purchase warrant | $ / shares		$ 1.75
Term of common share purchase warrant		24 months

Shareholders' equity (Schedule

Shareholders' equity (Schedule of activity in stock options) (Details)								12 Months Ended
	Dec. 31, 2022 shares $ / shares	Jun. 02, 2022 shares $ / shares	Jan. 03, 2022 $ / shares	Dec. 30, 2021 shares $ / shares	Jun. 14, 2021 shares $ / shares	Jun. 01, 2021 shares $ / shares	Apr. 06, 2021 $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
Number of options
Beginning balance | shares								8,403,000	9,040,000
Granted | shares		1,500,000		100,000	100,000	200,000		2,475,000	2,970,000
Exercised | shares								(2,440,000)	(3,482,000)
Forfeited | shares								(242,500)	(125,000)
Ending balance | shares	8,195,500							8,195,500	8,403,000
Weighted average exercise price
Beginning balance								$ 3.10	$ 1.57
Granted	$ 1.03	$ 3.88	$ 3.36	$ 3.61	$ 6.70	$ 6.59	$ 8.47	3.55	4.55
Exercised								0.58	0.32
Forfeited								4.07	4.41
Ending balance	3.96							3.96	3.10
Fair market value	$ 1.44							$ 1.44	$ 5.48

Shareholders' equity (Schedul_2

Shareholders' equity (Schedule of assumptions used in measurement of fair value of stock options) (Details)								12 Months Ended
	Dec. 31, 2022 shares $ / shares	Jun. 02, 2022 shares $ / shares	Jan. 03, 2022 shares $ / shares	Dec. 30, 2021 shares $ / shares	Jun. 14, 2021 shares $ / shares	Jun. 01, 2021 shares $ / shares	Apr. 06, 2021 $ / shares	Dec. 31, 2022 shares months $ / shares	Dec. 31, 2021 shares months $ / shares	Oct. 19, 2022 CAD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized		1,500,000		100,000	100,000	200,000		2,475,000	2,970,000
Exercise price of stock options granted | $ / shares	$ 1.03	$ 3.88	$ 3.36	$ 3.61	$ 6.70	$ 6.59	$ 8.47	$ 3.55	$ 4.55
Fair value of each option under the Black Scholes pricing model ($) | $										$ 1,095,780
Employees and officers
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized								2,475,000	2,970,000
Exercise price of stock options granted | $ / shares								$ 3.55	$ 4.55
Fair value of each option under the Black Scholes pricing model ($) | $ / shares								2.37	2.99
Assumptions under the Black Scholes model:
Fair value of the market share ($) | $ / shares								$ 3.54	$ 4.52
Risk free interest rate (%)								2.43%	1.11%
Expected volatility (%)								83.17%	83%
Expected dividend yield								0%	0%
Expected life (number of months) | months								60	60
Member of Board of Director
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized	500,000	900,000	300,000					650,000
Exercise price of stock options granted | $ / shares								$ 3.02
Fair value of each option under the Black Scholes pricing model ($) | $ / shares								2.02
Assumptions under the Black Scholes model:
Fair value of the market share ($) | $ / shares								$ 3.02
Risk free interest rate (%)								3.38%
Expected volatility (%)								83.15%
Expected dividend yield								0%
Expected life (number of months) | months								60
October 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
July 16, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
September 29, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
December 30, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									100,000
December 17, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									1,920,000
October 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									100,000
June 1, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									200,000
April 6, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									550,000
January 2, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									0
June 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options granted or recognized									100,000

Shareholders' equity (Schedul_3

Shareholders' equity (Schedule of outstanding options) (Details)					12 Months Ended
	Jun. 02, 2022 shares	Dec. 30, 2021 shares	Jun. 14, 2021 shares	Jun. 01, 2021 shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					8,403,000	9,040,000
Granted	1,500,000	100,000	100,000	200,000	2,475,000	2,970,000
Exercised					(2,440,000)	(3,482,000)
Forfeited					242,500	125,000
Ending balance					8,195,500	8,403,000
Number of stock options vested					5,730,500	7,265,500
Exercise price per option | $ / shares					$ 3.96	$ 3.10	$ 1.57
Share options exercisable | $ / shares					$ 3.96
November 3, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					2,400,000	2,420,000
Granted						0
Exercised					(2,400,000)	(20,000)
Forfeited						0
Ending balance					0	2,400,000
Number of stock options vested					0	2,400,000
Exercise price per option | $ / shares					$ 0.58	$ 0.58
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					300,000	300,000
Granted						0
Exercised						0
Forfeited						0
Ending balance					300,000	300,000
Number of stock options vested					300,000	300,000
Exercise price per option | $ / shares					$ 0.51	$ 0.51
October 29, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					40,000	70,000
Granted						0
Exercised					(40,000)	(30,000)
Forfeited						0
Ending balance					0	40,000
Number of stock options vested					0	40,000
Exercise price per option | $ / shares					$ 0.52	$ 0.52
September 29, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	200,000
Granted						0
Exercised						(100,000)
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					100,000	100,000
Exercise price per option | $ / shares					$ 0.51	$ 0.51
January 2, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	100,000
Granted						0
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					100,000	100,000
Exercise price per option | $ / shares					$ 0.45	$ 0.45
July 16, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					2,243,000	2,450,000
Granted						0
Exercised						(82,000)
Forfeited					42,500	125,000
Ending balance					2,200,500	2,243,000
Number of stock options vested					1,775,500	1,775,500
Exercise price per option | $ / shares					$ 4.41	$ 4.41
October 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					250,000	250,000
Granted						0
Exercised						0
Forfeited					200,000	0
Ending balance					50,000	250,000
Number of stock options vested					37,500	125,000
Exercise price per option | $ / shares					$ 4	$ 4
April 6, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					550,000	0
Granted						550,000
Exercised						0
Forfeited						0
Ending balance					550,000	550,000
Number of stock options vested					410,000	320,000
Exercise price per option | $ / shares					$ 8.47	$ 8.47
June 1, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					200,000	0
Granted						200,000
Exercised						0
Forfeited						0
Ending balance					200,000	200,000
Number of stock options vested					100,000	50,000
Exercise price per option | $ / shares					$ 6.59	$ 6.59
June 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	0
Granted						100,000
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					50,000	25,000
Exercise price per option | $ / shares					$ 6.70	$ 6.70
October 14, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	0
Granted						100,000
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					30,000	10,000
Exercise price per option | $ / shares					$ 5.04	$ 5.04
December 17, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					1,920,000	0
Granted						1,920,000
Exercised						0
Forfeited						0
Ending balance					1,920,000	1,920,000
Number of stock options vested					1,920,000	1,920,000
Exercise price per option | $ / shares					$ 3.13	$ 3.13
December 30, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					100,000	0
Granted						100,000
Exercised						0
Forfeited						0
Ending balance					100,000	100,000
Number of stock options vested					30,000	100,000
Exercise price per option | $ / shares					$ 3.61	$ 3.61
January 3, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					450,000
Ending balance					450,000	0
Number of stock options vested					450,000
Exercise price per option | $ / shares					$ 3.36
April 5, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					400,000
Ending balance					400,000	0
Number of stock options vested					40,000
Exercise price per option | $ / shares					$ 2.96
June 2, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					1,500,000
Ending balance					1,500,000	0
Number of stock options vested					375,000
Exercise price per option | $ / shares					$ 3.88
July 13, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance					0
Granted					125,000
Ending balance					125,000	0
Number of stock options vested					12,500
Exercise price per option | $ / shares					$ 2.14

Shareholders' equity (Schedul_4

Shareholders' equity (Schedule of activity in warrants) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	8,056,051
Number of warrants issued	1,014,600	0
Number of warrants exercised	0	(8,146,483)
Number of warrants expired	0	(5,275)
Number of warrants outstanding	1,014,600	0
Price per warrant	$ 1.75
Net proceeds from exercise of warrants		$ 12,396,107
Issuance of units - September 28, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	3,448,276
Number of warrants issued		0
Number of warrants exercised		(3,448,276)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.58
Issuance of units - October 19, 2018
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	100,000
Number of warrants issued		0
Number of warrants exercised		(100,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.58
Issuance of units - May 15, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	1,355,500
Number of warrants issued		0
Number of warrants exercised		(1,355,500)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.85
Issuance of units - May 28, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	750,000
Number of warrants issued		0
Number of warrants exercised		(750,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.85
Issuance of units - June 19, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	500,000
Number of warrants issued		0
Number of warrants exercised		(500,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.85
Issuance of units - October 25, 2019
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	225,000
Number of warrants issued		0
Number of warrants exercised		(225,000)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 0.75
Issuance of units - November 10, 2020
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	1,677,275
Number of warrants issued		0
Number of warrants exercised		(1,672,000)
Number of warrants expired		(5,275)
Number of warrants outstanding		0
Price per warrant		$ 4.5
Issuance of warrants - November 10, 2020
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0	0
Number of warrants issued		0
Number of warrants exercised		(95,707)
Number of warrants expired		0
Number of warrants outstanding		0
Price per warrant		$ 4.5
Issuance of units - October 19, 2022
Disclosure of classes of share capital [line items]
Number of warrants outstanding	0
Number of warrants issued	1,014,600
Number of warrants exercised	0
Number of warrants expired	0
Number of warrants outstanding	1,014,600	0
Price per warrant	$ 1.75

Supplemental disclosure of ca_3

Supplemental disclosure of cash flow information (Schedule of supplemental disclosure of cash flow information) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Supplemental disclosure of cash flow information
Accounts receivable	$ (985,015)	$ (12,372,139)
Costs and profits in excess of billings on uncompleted contracts	3,871,413	(3,849,077)
Inventory	(988,821)	(839,352)
Investment tax credits receivable	(19,891)	1,015,862
Royalties receivable	(30,842)	(65,845)
Deposits	2,277,136	145,379
Contract assets	(562,809)	0
Prepaid expenses	(53,942)	39,111
Accounts payable and accrued liabilities	346,003	1,953,208
Billings in excess of costs and profits on uncompleted contracts	270,762	1,485,969
Income taxes	267,414	(99,072)
Net change in balances related to operations	$ 4,391,408	$ (12,585,956)

Supplemental disclosure on co_2

Supplemental disclosure on comprehensive income statement (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Government Grant [Line Items]
Amortization and write-off of intangible assets	$ 878,030	$ 465,913
Depreciation of property and equipment	603,894	356,103
Employee benefits	18,115,284	21,855,957
Share-based compensation	5,538,463	9,762,745
Grant received	204,791	226,420
Grant received recorded in research and development		149,575
Grant received recorded in selling, general and administrative	204,791	76,845
Amount of inventories recognized in cost of sales	844,304	326,279
Depreciation of right-of-use assets	$ 635,828	$ 570,411

Net finance costs (Summary of n

Net finance costs (Summary of net finance costs) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial expenses
Interest on term loans	$ 3,198	$ 87,775
Interest on lease liabilities	378,611	307,691
Interest accretion on balance due on business combination	173,350	110,204
Interest accretion on long term loans	28,229	12,185
Penalties and other interest expenses	85,644	19,324
Finance costs	669,032	537,179
Financial income
Interest accretion on royalty receivable	(118,290)	(132,809)
Net finance costs	$ 550,742	$ 404,370

Loss per share (Summary of reco

Loss per share (Summary of reconciliation between the number of basic and fully diluted shares outstanding) (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings (loss) per share
Weighted daily average of Common shares	170,953,374	166,645,546
Dilutive effect of stock options	0	0
Dilutive effect of warrants	0	0
Weighted average number of diluted shares	170,953,374	166,645,546
Number of anti-dilutive stock options and warrants excluded from fully diluted loss per share calculation	6,745,100	8,403,000

Related party transactions (Nar

Related party transactions (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 01, 2022	Jan. 01, 2022
Disclosure of transactions between related parties [line items]
Prepayment of rent			$ 1,178,530
Percentage of discount rate used for remeasurement of lease liabilities.				8.60%	4%
Right-of-use assets	$ 4,818,744	$ 5,765,993	3,701,000
Lease liabilities	5,533,694	5,323,965	$ 2,988,542
Trust beneficially owned by the controlling shareholder and CEO
Disclosure of transactions between related parties [line items]
Rent and property taxes	277,389	274,934
Reimbursement	1,070,264
Prepayment of rent	$ 1,178,530
Percentage of discount rate used for remeasurement of lease liabilities.	4%
Increase in lease liability from remeasurement	$ 1,070,264
Decrease in assets from remeasurement	108,267
Right-of-use assets	680,980	1,107,131
Lease liabilities	799,090
Amount due to related party for loans	$ 254,097	$ 144,506

Related party transactions (Sum

Related party transactions (Summary of total compensation to key management) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related party transactions
Salaries - key management	$ 1,204,306	$ 3,049,501
Pension contributions	22,479	59,377
Fees - Board of Directors	157,900	187,600
Share-based compensation - officers	2,017,348	6,182,573
Share-based compensation - Board of Directors	2,293,167	2,338,650
Other benefits - key management	244,621	237,903
Total compensation	$ 5,939,821	$ 12,055,604

Financial instruments (Summary

Financial instruments (Summary of amount denominated in foreign currency) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents [note 8]	$ 3,445,649	$ 12,202,513	$ 18,104,899
Accounts receivable [note 9]	18,624,631	17,639,616
Accounts payable and accrued liabilities	(10,115,870)	(10,069,177)
Total	1,650,709	14,006,785
Currency risk
Disclosure of risk management strategy related to hedge accounting [line items]
Cash and cash equivalents [note 8]	2,871,062	1,714,670
Accounts receivable [note 9]	13,537,912	14,465,011
Accounts payable and accrued liabilities	(1,713,717)	(1,023,999)
Total	$ 14,695,257	15,155,682
Reasonably possible change in valuation (as a percent)	10%
Amount of impact on pre-tax gain or loss	$ 1,470,000	$ 1,516,000

Financial instruments (Summar_2

Financial instruments (Summary of credit risk and credit concentration) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($) Item	Dec. 31, 2021 CAD ($) Item
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 19,013,503	$ 31,068,350
Trade and other current receivables	18,624,631	17,639,616
Exposure associated with collection of receivables	0
Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 9,912,878	$ 24,297,417
Concentration risk (as a percent)	52%	79%
Trade accounts receivable | Customer concentration
IFRS Concentration Risk [Line Items]
Concentration risk (as a percent)	10%
Decrease Through Writeoff Financial Assets	$ 0	$ 0
Customer 1 | Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 5,598,653	$ 7,308,191
Concentration risk (as a percent)	29%	24%
Customer 1 | Trade accounts receivable | Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers | Item		1
Concentration risk (as a percent)	56%	73%
Trade and other current receivables	$ 18,894,727	$ 12,063,636
Customer 2 | Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 4,314,225	$ 7,019,953
Concentration risk (as a percent)	23%	23%
Customer 2 | Trade accounts receivable | Customer concentration
IFRS Concentration Risk [Line Items]
Concentration risk (as a percent)	16%
Customer 3 | Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 0	$ 6,417,373
Concentration risk (as a percent)	0%	21%
Customer 3 | Trade accounts receivable | Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers | Item	3
Concentration risk (as a percent)	11%
Customer 4 | Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Revenues [note 7]	$ 0	$ 3,551,900
Concentration risk (as a percent)	0%	11%
Four Customers [Member] | Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers | Item		4
Concentration risk (as a percent)		79%
Two Customers [Member] | Revenues | Customer concentration
IFRS Concentration Risk [Line Items]
Number of major customers | Item	2
Concentration risk (as a percent)	52%

Financial instruments (Price ri

Financial instruments (Price risk) (Details) - Price risk - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of risk management strategy related to hedge accounting [line items]
Reasonably possible change in valuation (as a percent)	25%
Amount of impact on investments	$ 1,841,484	$ 4,042,000

Financial instruments (Liquidit

Financial instruments (Liquidity risk) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 CAD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	$ 20,443,949			$ 19,053,496
Total contractual amount	22,016,086			20,819,447
Accounts payable and accrued liabilities [note 19]	$ 10,115,870			10,069,177
Borrowings, interest rate	3%		3%
Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	$ 15,834,453			15,288,484
2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	3,315,888			2,738,074
4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	883,816			624,451
Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,981,929			2,168,438
Accounts Payable and Accrued Liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	9,620,591			9,586,423
Total contractual amount	9,620,591			9,586,423
Accounts Payable and Accrued Liabilities | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	9,620,591			9,586,423
Accounts Payable and Accrued Liabilities | 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Accounts Payable and Accrued Liabilities | 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Accounts Payable and Accrued Liabilities | Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Bank indebtedness
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	991,902
Total contractual amount	991,902
Bank indebtedness | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	991,902
Bank indebtedness | 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0
Bank indebtedness | 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0
Bank indebtedness | Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0
Term Loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	389,987			190,905
Total contractual amount	520,444			263,232
Term Loans | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	59,917			85,731
Term Loans | 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	190,587			67,561
Term Loans | 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	180,000			62,823
Term Loans | Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	89,940			47,117
Balance due on business combination
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	3,907,775			3,952,203
Total contractual amount	4,137,820			4,355,600
Balance due on business combination | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	2,177,800			2,395,580
Balance due on business combination | 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,960,020			1,960,020
Balance due on business combination | 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Balance due on business combination | Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	0			0
Lease labilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Carrying value	5,533,694			5,323,965
Total contractual amount	6,745,329			6,614,192
Lease labilities | Less than one year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	2,984,243			3,220,750
Lease labilities | 2-3 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,165,281			710,493
Lease labilities | 4-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	703,816			561,628
Lease labilities | Over 5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total contractual amount	1,891,989			$ 2,121,321
Line of credit
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Proceeds from borrowings drawn against this facility	498,200
Maximum available line of credit	500,000
Line of credit | Subsidiaries [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Proceeds from borrowings drawn against this facility	493,702	€ 341,473
Maximum available line of credit	$ 576,000		€ 400,000
Line of credit | Subsidiaries [Member] | Canadian facility
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Borrowings, interest rate	7.45%		7.45%
Borrowings, interest rate basis	prime rate plus 1%	prime rate plus 1%
Spread on variable rate	1%	1%
Line of credit | Subsidiaries [Member] | Italian facility
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Borrowings, interest rate	8%		8%
Borrowings, interest rate basis	prime rate plus 1%	prime rate plus 1%
Spread on variable rate	1%	1%

Contingent liabilities (Narrati

Contingent liabilities (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 CAD ($)
Contingent liabilities
Government grant received	$ 800,000
Interest rate	3%
Expected to be repaid	$ 0

Capital management (Narrative)

Capital management (Narrative) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Capital management
Working capital	$ 1,650,709	$ 14,006,785
Shareholders' equity	16,868,927	40,768,754	$ 59,423,106
Debt	389,987	190,905
Cash and cash equivalents [note 8]	$ 3,445,649	$ 12,202,513	$ 18,104,899

Income taxes (Summary of income

Income taxes (Summary of income tax expenses) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current tax
Current year	$ 118,378	$ (155,714)
Deferred tax
Origination and reversal of temporary differences	(6,219,309)	(5,095,595)
Change in unrecognized deductible temporary differences	6,176,915	4,511,349
Deferred tax	(42,394)	(584,246)
Income tax expense (recovery)	$ 75,984	$ (739,960)

Income taxes (Summary of reconc

Income taxes (Summary of reconciliation of effective tax rate) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of effective tax rate
Income (loss) before income taxes	$ (32,091,043)	$ (39,171,899)
Income tax rates	26.50%	26.50%
Income tax expense (recovery) at the combined basic Federal and Provincial tax rates	$ (8,504,126)	$ (10,380,553)
Permanent differences	2,165,385	5,079,805
Tax rate changes	(826)	8,334
Prior year adjustment	115,118	60,533
Change in unrecognized deductible temporary differences	6,176,915	4,511,349
Other	123,518	(19,428)
Income tax expense (recovery)	$ 75,984	$ (739,960)
Applicable statutory tax rates	26.50%	26.50%

Income taxes (Summary of recogn

Income taxes (Summary of recognized deferred tax assets and liabilities) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets and liabilities [abstract]
Tax liabilities	$ 0	$ (42,394)
Tax assets (liabilities)	0	(42,394)	$ (706,000)
Non-capital losses carried forward
Deferred tax assets and liabilities [abstract]
Tax assets	772,343	1,705,073
Tax liabilities	0	0
Tax assets (liabilities)	772,343	1,705,073	4,982,328
Net tax assets (liabilities)	772,343	1,705,073
Strategic investments
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(656,507)
Tax assets (liabilities)	0	(656,507)	(4,919,499)
Net tax assets (liabilities)	0	(656,507)
Investment tax credits
Deferred tax assets and liabilities [abstract]
Tax assets (liabilities)	0	0	(273,854)
Royalty receivable
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	(373,063)	(333,543)
Tax assets (liabilities)	(373,063)	(333,543)	(280,900)
Net tax assets (liabilities)	(373,063)	(333,543)
Property and equipment
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	(155,833)	(147,127)
Tax assets (liabilities)	(155,833)	(147,127)	(25,273)
Net tax assets (liabilities)	(155,833)	(147,127)
Intangibles
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	(243,447)	(468,167)
Tax assets (liabilities)	(243,447)	(468,167)	0
Net tax assets (liabilities)	(243,447)	(468,167)
Deferred income
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(21,000)
Tax assets (liabilities)	0	(21,000)	$ 0
Net tax assets (liabilities)	0	(21,000)
Right-of-use assets net of liabilities
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(121,123)
Net tax assets (liabilities)	0	(121,123)
Set off of tax assets
Deferred tax assets and liabilities [abstract]
Tax assets	772,343	1,705,073
Tax liabilities	(772,343)	(1,705,073)
Net tax assets (liabilities)	0	(42,394)
Set off tax liabilities
Deferred tax assets and liabilities [abstract]
Tax assets	772,343	1,705,073
Tax liabilities	(772,343)	(1,747,467)
Net tax assets (liabilities)	0	0
Set off tax net
Deferred tax assets and liabilities [abstract]
Tax assets	0	0
Tax liabilities	0	(42,394)
Net tax assets (liabilities)	$ 0	$ (42,394)

Income taxes (Summary of tempor

Income taxes (Summary of temporary differences and unused tax losses and tax credits) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	$ (42,394)	$ (706,000)
Recognized in profit or loss	42,394	584,246
Recognized in business combination		79,360
Deferred tax liability (asset) at end of period	0	(42,394)
Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	1,705,073	4,982,328
Recognized in profit or loss	(932,730)	(3,919,404)
Recognized in business combination		642,149
Deferred tax liability (asset) at end of period	772,343	1,705,073
Strategic investments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(656,507)	(4,919,499)
Recognized in profit or loss	656,507	4,262,992
Recognized in business combination		0
Deferred tax liability (asset) at end of period	0	(656,507)
Investment tax credits
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	0	(273,854)
Recognized in profit or loss	0	273,854
Recognized in business combination		0
Deferred tax liability (asset) at end of period	0	0
Royalty receivable
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(333,543)	(280,900)
Recognized in profit or loss	(39,520)	(52,643)
Recognized in business combination		0
Deferred tax liability (asset) at end of period	(373,063)	(333,543)
Property and equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(147,127)	(25,273)
Recognized in profit or loss	(8,706)	(119,014)
Recognized in business combination		(2,840)
Deferred tax liability (asset) at end of period	(155,833)	(147,127)
Intangibles assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(468,167)	0
Recognized in profit or loss	224,720	91,782
Recognized in business combination		(559,949)
Deferred tax liability (asset) at end of period	(243,447)	(468,167)
Deferred income
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(21,000)	0
Recognized in profit or loss	21,000	(21,000)
Recognized in business combination		0
Deferred tax liability (asset) at end of period	0	(21,000)
Right-of-use assets net of liabilities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liability (asset) at beginning of period	(121,123)	(188,802)
Recognized in profit or loss	121,123	67,679
Recognized in business combination		0
Deferred tax liability (asset) at end of period	$ 0	$ (121,123)

Income taxes (Summary of amount

Income taxes (Summary of amounts and expiry dates of tax attributed and temporary difference for which no deferred tax assets was recognized) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Research And Development Expenses, Without Time Limitation | 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	$ 11,917,963	$ 11,399,104
Research And Development Expenses, Without Time Limitation | 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	12,150,617	11,023,013
Federal Research And Development Investment Tax Credits | 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	3,271,592	3,331,636
Federal Research And Development Investment Tax Credits | 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	0	0
Federal Research And Development Investment Tax Credits | 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	299,881	299,881
Federal Research And Development Investment Tax Credits | 2029 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	89,879
Federal Research And Development Investment Tax Credits | 2030 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	223,759
Federal Research And Development Investment Tax Credits | 2031 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	186,031
Federal Research And Development Investment Tax Credits | 2032 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	105,216
Federal Research And Development Investment Tax Credits | 2033 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	212,609	212,609
Federal Research And Development Investment Tax Credits | 2034 | 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	0	0
Federal Research And Development Investment Tax Credits | 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 | 2035 | 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	0	0
Federal Research And Development Investment Tax Credits | 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 | 2036 | 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	0	0
Federal Research And Development Investment Tax Credits | 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 | 2037 | 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	0	0
Federal Research And Development Investment Tax Credits | 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 | 2038 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	340,728	465,535
Federal Research And Development Investment Tax Credits | 2039 | 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	0	0
Federal Research And Development Investment Tax Credits | 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	101,562	101,562
Federal Research And Development Investment Tax Credits | 2040 | 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	0	0
Federal Research And Development Investment Tax Credits | 2041 | 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	167,461	359,115
Federal Research And Development Investment Tax Credits | 2041 | 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	0	0
Federal Research And Development Investment Tax Credits | 2042 | 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	256,417	0
Federal Research And Development Investment Tax Credits | 2042 | 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	$ 0	$ 0

Income taxes (Summary of tax lo

Income taxes (Summary of tax losses carried forward) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 7,894,885	$ 5,277,453
Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	42,341,623	21,717,071
Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	7,628,953	4,996,405
Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	41,107,972	19,895,533
Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	908,073	815,620
2032 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	2,866,759	628,948
2032 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	2,866,759	0
2032 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2033 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	2,047,643	2,047,643
2033 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	2,047,643	1,490,639
2033 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2034 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	589,007	589,007
2034 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	589,007	589,007
2034 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2035 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	703,664	703,664
2035 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	416,827	416,827
2035 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2036 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,579,827	3,579,827
2036 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,440,527	3,440,527
2036 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2037 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	1,577,876	1,577,876
2037 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	1,568,739	1,568,739
2037 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2038 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	5,716,536	5,716,536
2038 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	5,650,620	5,650,620
2038 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2039 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	4,772,060	4,163,315
2039 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	4,079,919	4,079,919
2039 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2040 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	533,485	0
2040 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	533,485	0
2040 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2041 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,818,898	2,710,255
2041 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,773,941	2,659,255
2041 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
2042 | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	16,135,868	0
2042 | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	16,140,505	0
2042 | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
Indefinite | Federal | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
Indefinite | Provincial | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	0
Indefinite | Italy | Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 908,073	$ 815,620

Income taxes (Summary of other

Income taxes (Summary of other deductible temporary differences, without time limitation) (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 7,894,885	$ 5,277,453
Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	7,628,953	4,996,405
Right-of-use assets net of liabilities | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	687,896	0
Right-of-use assets net of liabilities | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	687,896	0
Strategic investments | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,068,378	0
Strategic investments | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,068,378	0
Financing costs | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	677,789	1,100,504
Financing costs | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	677,789	1,100,504
Intangibles assets | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,460,822	3,712,181
Intangibles assets | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	3,194,890	3,431,133
Capital losses | Federal
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	0	464,768
Capital losses | Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses carried forward	$ 0	$ 464,768

Segment information (Narrative)

Segment information (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 segment
Segment information
Number of operating segments	1

Segment information (Summary of

Segment information (Summary of total revenues and category of selected assets by geography) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Revenues [note 7]	$ 19,013,503	$ 31,068,350
Property and equipment [note 15]	3,393,452	3,712,937
Right-of-use assets	4,818,744	5,765,993	$ 3,701,000
Intangible assets [note 17]	2,104,848	2,774,198
Goodwill [note 18]	2,660,607	2,660,607
Total selected asset categories by geographic market	12,977,651	14,913,735
Brazil
Disclosure of geographical areas [line items]
Revenues [note 7]	162,797	1,475,608
Canada
Disclosure of geographical areas [line items]
Revenues [note 7]	11,933,904	7,383,884
Property and equipment [note 15]	3,372,356	3,685,974
Right-of-use assets	4,818,744	5,765,993
Intangible assets [note 17]	2,104,848	2,774,198
Goodwill [note 18]	2,660,607	2,660,607
Total selected asset categories by geographic market	12,956,555	14,886,772
England
Disclosure of geographical areas [line items]
Revenues [note 7]	0	634
Germany
Disclosure of geographical areas [line items]
Revenues [note 7]	11,606	3,867
India
Disclosure of geographical areas [line items]
Revenues [note 7]	91,699	698,837
Property and equipment [note 15]	21,096	26,963
Right-of-use assets	0	0
Intangible assets [note 17]	0	0
Goodwill [note 18]	0	0
Total selected asset categories by geographic market	21,096	26,963
Israel
Disclosure of geographical areas [line items]
Revenues [note 7]	27,360	126,246
Italy
Disclosure of geographical areas [line items]
Revenues [note 7]	1,309,478	2,514,665
Mexico
Disclosure of geographical areas [line items]
Revenues [note 7]	371,668	920,818
Netherlands
Disclosure of geographical areas [line items]
Revenues [note 7]	112,634	0
Poland
Disclosure of geographical areas [line items]
Revenues [note 7]	47,591	60,406
Saudi Arabia
Disclosure of geographical areas [line items]
Revenues [note 7]	1,511,142	7,019,953
South Africa
Disclosure of geographical areas [line items]
Revenues [note 7]	29,997	0
Spain
Disclosure of geographical areas [line items]
Revenues [note 7]	22,049	1,178
United States of America
Disclosure of geographical areas [line items]
Revenues [note 7]	2,661,071	10,567,741
Vietnam
Disclosure of geographical areas [line items]
Revenues [note 7]	$ 720,507	$ 294,513

Subsequent events (Narrative) (

Subsequent events (Narrative) (Details) - CAD ($)			1 Months Ended	12 Months Ended
	Mar. 08, 2023	Oct. 19, 2022	Oct. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure of non-adjusting events after reporting period [line items]
Gross proceeds			$ 1,318,980	$ 1,318,980	$ 0
Price per warrant				$ 1.75
Non-brokered private placement
Disclosure of non-adjusting events after reporting period [line items]
Number of units issued		1,014,600
Issuance price per unit		$ 1.30
Gross proceeds		$ 1,318,980
Number of common shares that each unit entitles		1
Number of common shares that each common share purchase warrant entitles		1
Price per warrant		$ 1.75
Potential Ordinary Share Transactions [Member]
Disclosure of non-adjusting events after reporting period [line items]
Gross proceeds	$ 5,000,000
Fair value of common shares	$ 1.38
Potential Ordinary Share Transactions [Member] | Non-brokered private placement
Disclosure of non-adjusting events after reporting period [line items]
Number of units issued	5,000,000
Issuance price per unit	$ 1
Gross proceeds	$ 5,000,000
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
Price per warrant	$ 1.25