Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Depreciation is recorded using the declining balance method at the following annual rates:


Office equipment and furniture	20	%
Medical equipment	20	%
Computer equipment	30	%
Leasehold improvements	Straight-line over the term of the lease


	Medical Equipment		Computer Equipment		Office Equipment and Furniture		Leasehold Improvements		Total
Cost
As at December 31, 2019	$	60,378	$	352,955	$	352,667	$	498,367	$	1,264,367
Additions, net of foreign exchange impact	1,134		27,719		—		—		28,853
Disposals	—		(15,137)		—		—		(15,137)
As at December 31, 2020	61,512		365,537		352,667		498,367		1,278,083
Additions, net of foreign exchange impact	—		40,338		141,305		103,977		285,620
Disposals	—		—		(276,789)		(373,911)		(650,700)
As at December 31, 2021	$	61,512	$	405,875	$	217,183	$	228,433	$	913,003

Amortization
As at December 31, 2019	$	44,708	$	224,046	$	250,587	$	448,258	$	967,599
Depreciation expense	2,942		40,024		12,308		33,683		88,957
Disposals	—		(15,137)		—		—		(15,137)
As at December 31, 2020	47,650		248,933		262,895		481,941		1,041,419
Depreciation expense	2,504		35,956		72,043		19,740		130,243
Disposals	—		—		(276,789)		(373,911)		(650,700)
As at December 31, 2021	$	50,154	$	284,889	$	58,149	$	127,770	$	520,962

Net book value
As at December 31, 2020	13,862		116,604		89,772		16,426		236,664
As at December 31, 2021	$	11,358	$	120,986	$	159,034	$	100,663	$	392,041